Over & Uit: what changed
Two fiscal 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 & Uit
Largest movements
- Cash +€23,153
up €23,153 (+623.5%), from €3,714 to €26,867
mainly Net result for the year (+€20,119) and Receivables within one year (+€14,464)
- Receivables within one year -€14,464
down €14,464 (-73.1%), from €19,776 to €5,311
of which Trade receivables: -€19,481
- Tangible fixed assets -€980
down €980 (-41.3%), from €2,373 to €1,393
of which Plant, machinery and equipment: -€760
- Profit (loss) carried forward +€20,119
up €20,119 (+186.3%), from €10,800 to €30,919
- Tax, wage and social debts -€11,613
no longer reported in 2025 (was €11,613)
- Other debts -€554
no longer reported in 2025 (was €554)
- Gross operating margin +€27,851
up €27,851 (+2202.3%), from €1,265 to €29,116
- Taxes +€5,436
new in 2025: €5,436
- Other operating charges -€381
down €381 (-72.5%), from €525 to €144
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.
Cash bridge derived
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 | €25,862 | €33,571 | +€7,709 | +29.8% |
| Fixed assets | 21/28 | €2,373 | €1,393 | -€980 | -41.3% |
| Tangible fixed assets | 22/27 | €2,373 | €1,393 | -€980 | -41.3% |
| Plant, machinery and equipment | 23 | €1,355 | €595 | -€760 | -56.1% |
| Furniture and vehicles | 24 | €1,018 | €798 | -€220 | -21.6% |
| Current assets | 29/58 | €23,489 | €32,178 | +€8,689 | +37.0% |
| Amounts receivable within one year | 40/41 | €19,776 | €5,311 | -€14,464 | -73.1% |
| Trade receivables | 40 | €19,481 | - | -€19,481 | |
| Other amounts receivable | 41 | €295 | €5,311 | +€5,017 | +1702.7% |
| Cash at bank and in hand | 54/58 | €3,714 | €26,867 | +€23,153 | +623.5% |
| Total equity and liabilities | 10/49 | €25,862 | €33,571 | +€7,709 | +29.8% |
| Equity | 10/15 | €13,300 | €33,419 | +€20,119 | +151.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,800 | €30,919 | +€20,119 | +186.3% |
| Amounts payable | 17/49 | €12,562 | €152 | -€12,410 | -98.8% |
| Amounts payable within one year | 42/48 | €12,562 | €152 | -€12,410 | -98.8% |
| Trade debts | 44 | €395 | €152 | -€243 | -61.5% |
| Suppliers | 440/4 | €395 | €152 | -€243 | -61.5% |
| Taxes, remuneration and social security | 45 | €11,613 | - | -€11,613 | |
| Taxes | 450/3 | €11,613 | - | -€11,613 | |
| Other amounts payable | 47/48 | €554 | - | -€554 | |
| Remuneration, social security and pensions | 62 | €2,642 | €2,458 | -€184 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €980 | +€19 | +1.9% |
| Other operating charges | 640/8 | €525 | €144 | -€381 | -72.5% |
| Gross operating margin | 9900 | €1,265 | €29,116 | +€27,851 | +2202.3% |
| Operating profit (loss) | 9901 | -€2,864 | €25,534 | +€28,398 | |
| Financial income | 75/76B | - | €82 | +€82 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Financial charges | 65/66B | €108 | €61 | -€47 | -43.2% |
| Recurring financial charges | 65 | €108 | €61 | -€47 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,972 | €25,555 | +€28,527 | |
| Income taxes | 67/77 | - | €5,436 | +€5,436 | |
| Profit (loss) for the period | 9904 | -€2,972 | €20,119 | +€23,091 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,972 | €20,119 | +€23,091 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.