OVERACKERE: 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.
OVERACKERE
Largest movements
- Cash +€281,273
up €281,273 (+178%), from €157,655 to €438,928
mainly Net result for the year (+€147,262) and Depreciation (+€86,441)
- Tangible fixed assets -€78,725
down €78,725 (-2.7%), from €3.0m to €2.9m
of which Land and buildings: -€75,792
- Current investments -€76,726
down €76,726 (-3.4%), from €2.3m to €2.2m
- Reserves +€147,262
up €147,262 (+3.6%), from €4.1m to €4.2m
of which Distributable reserves: +€90,426
- Gross operating margin -€1.1m
down €1.1m (-76.9%), from €1.4m to €327,378
- Taxes +€15,559
up €15,559 (+39.4%), from €39,538 to €55,097
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 | €5,430,861 | €5,535,467 | +€104,606 | +1.9% |
| Fixed assets | 21/28 | €2,967,719 | €2,888,994 | -€78,725 | -2.7% |
| Tangible fixed assets | 22/27 | €2,967,719 | €2,888,994 | -€78,725 | -2.7% |
| Land and buildings | 22 | €2,086,480 | €2,010,688 | -€75,792 | -3.6% |
| Furniture and vehicles | 24 | €12,019 | €9,087 | -€2,933 | -24.4% |
| Other tangible fixed assets | 26 | €869,220 | €869,220 | = | 0.0% |
| Current assets | 29/58 | €2,463,142 | €2,646,473 | +€183,330 | +7.4% |
| Amounts receivable within one year | 40/41 | €25,000 | €3,295 | -€21,705 | -86.8% |
| Trade receivables | 40 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 41 | €0 | €3,295 | +€3,295 | |
| Current investments | 50/53 | €2,279,251 | €2,202,525 | -€76,726 | -3.4% |
| Cash at bank and in hand | 54/58 | €157,655 | €438,928 | +€281,273 | +178% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,725 | +€488 | +39.5% |
| Total equity and liabilities | 10/49 | €5,430,861 | €5,535,467 | +€104,606 | +1.9% |
| Equity | 10/15 | €4,103,060 | €4,250,322 | +€147,262 | +3.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,084,510 | €4,231,772 | +€147,262 | +3.6% |
| Tax-exempt reserves | 132 | €964,608 | €1,021,443 | +€56,835 | +5.9% |
| Distributable reserves | 133 | €3,119,902 | €3,210,328 | +€90,426 | +2.9% |
| Provisions and deferred taxes | 16 | €332,508 | €325,796 | -€6,712 | -2.0% |
| Deferred taxes | 168 | €332,508 | €325,796 | -€6,712 | -2.0% |
| Amounts payable | 17/49 | €995,293 | €959,349 | -€35,944 | -3.6% |
| Amounts payable within one year | 42/48 | €933,501 | €898,223 | -€35,278 | -3.8% |
| Trade debts | 44 | €38,664 | €6,236 | -€32,427 | -83.9% |
| Suppliers | 440/4 | €38,664 | €6,236 | -€32,427 | -83.9% |
| Taxes, remuneration and social security | 45 | €7,825 | €7,825 | = | 0.0% |
| Taxes | 450/3 | €7,825 | €7,825 | = | 0.0% |
| Other amounts payable | 47/48 | €887,013 | €884,162 | -€2,851 | -0.3% |
| Accrued charges and deferred income | 492/3 | €61,792 | €61,126 | -€666 | -1.1% |
| Non-recurring operating income | 76A | €1,152,347 | €0 | -€1.2m | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,867 | €86,441 | -€3,426 | -3.8% |
| Other operating charges | 640/8 | €50,210 | €45,259 | -€4,950 | -9.9% |
| Gross operating margin | 9900 | €1,420,247 | €327,378 | -€1.1m | -76.9% |
| Operating profit (loss) | 9901 | €1,280,171 | €195,678 | -€1.1m | -84.7% |
| Financial income | 75/76B | €30,529 | €37,919 | +€7,390 | +24.2% |
| Recurring financial income | 75 | €30,529 | €37,919 | +€7,390 | +24.2% |
| Financial charges | 65/66B | €46,447 | €37,950 | -€8,497 | -18.3% |
| Recurring financial charges | 65 | €46,447 | €37,950 | -€8,497 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,264,253 | €195,647 | -€1.1m | -84.5% |
| Transfer from deferred taxes | 780 | €10,617 | €6,712 | -€3,905 | -36.8% |
| Transfer to deferred taxes | 680 | €288,087 | €0 | -€288,087 | -100% |
| Income taxes | 67/77 | €39,538 | €55,097 | +€15,559 | +39.4% |
| Profit (loss) for the period | 9904 | €947,244 | €147,262 | -€799,983 | -84.5% |
| Transfer from tax-exempt reserves | 789 | €30,680 | €18,945 | -€11,735 | -38.3% |
| Transfer to tax-exempt reserves | 689 | €864,261 | €75,780 | -€788,481 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,664 | €90,426 | -€23,237 | -20.4% |
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 22 October 2026 via checked.be.