OVER THE MNTN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OVER THE MNTN
Largest movements
- Cash +€29,459
up €29,459 (+98.2%), from €29,999 to €59,458
mainly Debts after one year (+€19,852) and Net result for the year (+€16,667)
- Tangible fixed assets +€22,640
up €22,640 (+45.4%), from €49,919 to €72,559
of which Furniture and vehicles: +€27,576
- Receivables within one year -€8,846
down €8,846 (-96.6%), from €9,156 to €311
of which Trade receivables: -€9,156
- Current investments +€5,046
new in 2025: €5,046
- Debts after one year +€19,852
up €19,852 (+144%), from €13,828 to €33,680
- Reserves +€16,667
up €16,667 (+49.7%), from €33,504 to €50,171
- Trade debts +€5,104
up €5,104 (+862%), from €592 to €5,697
- Current portion of long-term debt +€3,971
up €3,971 (+30.2%), from €13,150 to €17,121
- Tax, wage and social debts +€2,764
up €2,764 (+34.6%), from €8,001 to €10,765
- Other operating charges +€12,970
up €12,970 (+2,201%), from €589 to €13,560
- Gross operating margin -€9,924
down €9,924 (-17.7%), from €55,929 to €46,005
- Taxes -€4,342
down €4,342 (-49.9%), from €8,707 to €4,364
- Depreciation -€1,168
down €1,168 (-10.9%), from €10,749 to €9,581
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,074 | €137,433 | +€48,359 | +54.3% |
| Fixed assets | 21/28 | €49,919 | €72,559 | +€22,640 | +45.4% |
| Tangible fixed assets | 22/27 | €49,919 | €72,559 | +€22,640 | +45.4% |
| Plant, machinery and equipment | 23 | €14,465 | €9,529 | -€4,936 | -34.1% |
| Furniture and vehicles | 24 | €35,454 | €63,030 | +€27,576 | +77.8% |
| Current assets | 29/58 | €39,155 | €64,874 | +€25,719 | +65.7% |
| Amounts receivable within one year | 40/41 | €9,156 | €311 | -€8,846 | -96.6% |
| Trade receivables | 40 | €9,156 | - | -€9,156 | |
| Other amounts receivable | 41 | - | €311 | +€311 | |
| Current investments | 50/53 | - | €5,046 | +€5,046 | |
| Cash at bank and in hand | 54/58 | €29,999 | €59,458 | +€29,459 | +98.2% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €89,074 | €137,433 | +€48,359 | +54.3% |
| Equity | 10/15 | €53,504 | €70,171 | +€16,667 | +31.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,504 | €50,171 | +€16,667 | +49.7% |
| Distributable reserves | 133 | €33,504 | €50,171 | +€16,667 | +49.7% |
| Amounts payable | 17/49 | €35,571 | €67,263 | +€31,692 | +89.1% |
| Amounts payable after more than one year | 17 | €13,828 | €33,680 | +€19,852 | +144% |
| Financial debts | 170/4 | €13,828 | €33,680 | +€19,852 | +144% |
| Amounts payable within one year | 42/48 | €21,743 | €33,582 | +€11,840 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €13,150 | €17,121 | +€3,971 | +30.2% |
| Trade debts | 44 | €592 | €5,697 | +€5,104 | +862% |
| Suppliers | 440/4 | €592 | €5,697 | +€5,104 | +862% |
| Taxes, remuneration and social security | 45 | €8,001 | €10,765 | +€2,764 | +34.6% |
| Taxes | 450/3 | €8,001 | €10,765 | +€2,764 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,749 | €9,581 | -€1,168 | -10.9% |
| Other operating charges | 640/8 | €589 | €13,560 | +€12,970 | +2,201% |
| Gross operating margin | 9900 | €55,929 | €46,005 | -€9,924 | -17.7% |
| Operating profit (loss) | 9901 | €44,590 | €22,864 | -€21,726 | -48.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €2,380 | €1,833 | -€547 | -23.0% |
| Recurring financial charges | 65 | €2,380 | €1,833 | -€547 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €42,210 | €21,031 | -€21,179 | -50.2% |
| Income taxes | 67/77 | €8,707 | €4,364 | -€4,342 | -49.9% |
| Profit (loss) for the period | 9904 | €33,504 | €16,667 | -€16,837 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,504 | €16,667 | -€16,837 | -50.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.