OVER THE MOEN: 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.
What changed
OVER THE MOEN
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€188,656
2024 · €58,939+€129,717
Equity
€2.4m
2024 · €3.7m-€1.3m
Cash
€1,725
2024 · -+€1,725
Balance sheet total
€8.7m
2024 · €8.6m+€124,440
Largest movements
Assets
- Receivables within one year +€122,715
up €122,715 (+38.8%), from €316,571 to €439,286
of which Trade receivables: +€120,000
Equity and liabilities
- Other debts +€1.9m
up €1.9m (+46.7%), from €4.0m to €5.8m
- Profit (loss) carried forward -€1.3m
down €1.3m (-75.4%), from €1.7m to €427,611
- Debts after one year -€440,000
down €440,000 (-100%), from €440,000 to €0
Income statement
- Services and other goods -€575,318
down €575,318 (-64.0%), from €899,534 to €324,216
- Turnover -€420,000
down €420,000 (-36.8%), from €1.1m to €720,000
- Taxes +€37,004
up €37,004 (+138%), from €26,761 to €63,765
of which Taxes: +€37,004
- Financial charges -€24,486
down €24,486 (-13.8%), from €177,148 to €152,662
- Financial income -€12,403
down €12,403 (-52.9%), from €23,464 to €11,061
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.
Result 2024
€58,939
Turnover
-€420,000
Services and other goods
+€575,318
Other operating charges
-€681
Financial income
-€12,403
Financial charges
+€24,486
Taxes
-€37,004
Result 2025
€188,656
raises the resultlowers the result
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.
From operations
+€2.0m
Investment
€0
Financing
-€2.0m
Cash 2024
€0
From operations (derived)
+€2.0m
Net result for the year
+€188,656
Receivables within one year
-€122,715
Trade debts
+€33,645
Tax, wage and social debts
+€22,205
Other debts
+€1.9m
Financing
-€2.0m
Debts after one year
-€440,000
Current portion of long-term debt
+€0
Short-term financial debts
-€35,743
Contributions, distributions and other
-€1.5m
Cash 2025
€1,725
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,620,232 | €8,744,672 | +€124,440 | +1.4% |
| Fixed assets | 21/28 | €8,303,661 | €8,303,661 | = | 0.0% |
| Financial fixed assets | 28 | €8,303,661 | €8,303,661 | = | 0.0% |
| Affiliated companies | 280/1 | €8,303,661 | €8,303,661 | = | 0.0% |
| Participating interests | 280 | €8,303,661 | €8,303,661 | = | 0.0% |
| Current assets | 29/58 | €316,571 | €441,011 | +€124,440 | +39.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €316,571 | €439,286 | +€122,715 | +38.8% |
| Trade receivables | 40 | €300,000 | €420,000 | +€120,000 | +40.0% |
| Other amounts receivable | 41 | €16,571 | €19,286 | +€2,715 | +16.4% |
| Cash at bank and in hand | 54/58 | - | €1,725 | +€1,725 | |
| Total equity and liabilities | 10/49 | €8,620,232 | €8,744,672 | +€124,440 | +1.4% |
| Equity | 10/15 | €3,663,465 | €2,352,121 | -€1.3m | -35.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,824,510 | €1,824,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,606,622 | €1,572,744 | -€33,878 | -2.1% |
| Distributable reserves | 133 | €207,888 | €241,766 | +€33,878 | +16.3% |
| Profit (loss) carried forward | 14 | €1,738,955 | €427,611 | -€1.3m | -75.4% |
| Amounts payable | 17/49 | €4,956,767 | €6,392,551 | +€1.4m | +29.0% |
| Amounts payable after more than one year | 17 | €440,000 | €0 | -€440,000 | -100% |
| Financial debts | 170/4 | €440,000 | €0 | -€440,000 | -100% |
| Credit institutions | 173 | €440,000 | €0 | -€440,000 | -100% |
| Amounts payable within one year | 42/48 | €4,516,766 | €6,392,551 | +€1.9m | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €440,000 | €440,000 | +€0 | 0.0% |
| Financial debts | 43 | €35,743 | €0 | -€35,743 | -100% |
| Credit institutions | 430/8 | €35,743 | €0 | -€35,743 | -100% |
| Trade debts | 44 | €40,049 | €73,694 | +€33,645 | +84.0% |
| Suppliers | 440/4 | €40,049 | €73,694 | +€33,645 | +84.0% |
| Taxes, remuneration and social security | 45 | €24,913 | €47,118 | +€22,205 | +89.1% |
| Taxes | 450/3 | €24,913 | €47,118 | +€22,205 | +89.1% |
| Other amounts payable | 47/48 | €3,976,062 | €5,831,739 | +€1.9m | +46.7% |
| Operating income | 70/76A | €1,140,000 | €720,000 | -€420,000 | -36.8% |
| Turnover | 70 | €1,140,000 | €720,000 | -€420,000 | -36.8% |
| Operating charges | 60/66A | €900,616 | €325,979 | -€574,637 | -63.8% |
| Services and other goods | 61 | €899,534 | €324,216 | -€575,318 | -64.0% |
| Other operating charges | 640/8 | €1,083 | €1,763 | +€681 | +62.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €239,384 | €394,021 | +€154,637 | +64.6% |
| Financial income | 75/76B | €23,464 | €11,061 | -€12,403 | -52.9% |
| Recurring financial income | 75 | €23,464 | €11,061 | -€12,403 | -52.9% |
| Income from current assets | 751 | €23,464 | €11,061 | -€12,403 | -52.9% |
| Financial charges | 65/66B | €177,148 | €152,662 | -€24,486 | -13.8% |
| Recurring financial charges | 65 | €177,148 | €152,662 | -€24,486 | -13.8% |
| Debt charges | 650 | €176,600 | €152,184 | -€24,417 | -13.8% |
| Other financial charges | 652/9 | €547 | €478 | -€69 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €85,700 | €252,420 | +€166,720 | +195% |
| Income taxes | 67/77 | €26,761 | €63,765 | +€37,004 | +138% |
| Taxes | 670/3 | €26,761 | €63,765 | +€37,004 | +138% |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €58,939 | €188,656 | +€129,717 | +220% |
| Transfer from tax-exempt reserves | 789 | €207,888 | €33,878 | -€174,010 | -83.7% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €266,828 | €222,534 | -€44,294 | -16.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.