OVERAL 61: 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.
OVERAL 61
Largest movements
- Cash +€19,127
up €19,127 (+464%), from €4,118 to €23,245
mainly Net result for the year (+€22,937) and Advances received (+€8,253)
- Receivables within one year +€5,807
up €5,807 (+7,445%), from €78 to €5,885
of which Trade receivables: +€3,182
- Tangible fixed assets -€2,498
down €2,498 (-33.0%), from €7,568 to €5,070
of which Furniture and vehicles: -€4,025
- Profit (loss) carried forward +€22,937
up €22,937, from -€6,972 to €15,965
- Other debts -€15,818
no longer reported in 2025 (was €15,818)
- Advances received +€8,253
new in 2025: €8,253
- Tax, wage and social debts +€4,016
up €4,016 (+2,159%), from €186 to €4,202
- Trade debts +€2,777
up €2,777 (+277%), from €1,003 to €3,780
of which Suppliers: +€3,780
- Gross operating margin +€34,993
up €34,993, from -€1,969 to €33,024
- Taxes +€4,016
new in 2025: €4,016
- Depreciation +€1,364
up €1,364 (+32.8%), from €4,156 to €5,520
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 | €12,035 | €34,200 | +€22,165 | +184% |
| Formation expenses | 20 | €271 | - | -€271 | |
| Fixed assets | 21/28 | €7,568 | €5,070 | -€2,498 | -33.0% |
| Tangible fixed assets | 22/27 | €7,568 | €5,070 | -€2,498 | -33.0% |
| Plant, machinery and equipment | 23 | - | €1,527 | +€1,527 | |
| Furniture and vehicles | 24 | €7,568 | €3,543 | -€4,025 | -53.2% |
| Current assets | 29/58 | €4,196 | €29,130 | +€24,934 | +594% |
| Amounts receivable within one year | 40/41 | €78 | €5,885 | +€5,807 | +7,445% |
| Trade receivables | 40 | €78 | €3,260 | +€3,182 | +4,079% |
| Other amounts receivable | 41 | - | €2,625 | +€2,625 | |
| Cash at bank and in hand | 54/58 | €4,118 | €23,245 | +€19,127 | +464% |
| Total equity and liabilities | 10/49 | €12,035 | €34,200 | +€22,165 | +184% |
| Equity | 10/15 | -€4,972 | €17,965 | +€22,937 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,972 | €15,965 | +€22,937 | |
| Amounts payable | 17/49 | €17,007 | €16,235 | -€772 | -4.5% |
| Amounts payable within one year | 42/48 | €17,007 | €16,235 | -€772 | -4.5% |
| Trade debts | 44 | €1,003 | €3,780 | +€2,777 | +277% |
| Suppliers | 440/4 | - | €3,780 | +€3,780 | |
| Bills of exchange payable | 441 | €1,003 | - | -€1,003 | |
| Advances received on contracts in progress | 46 | - | €8,253 | +€8,253 | |
| Taxes, remuneration and social security | 45 | €186 | €4,202 | +€4,016 | +2,159% |
| Taxes | 450/3 | €186 | €4,202 | +€4,016 | +2,159% |
| Other amounts payable | 47/48 | €15,818 | - | -€15,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €5,520 | +€1,364 | +32.8% |
| Other operating charges | 640/8 | €635 | €520 | -€115 | -18.1% |
| Gross operating margin | 9900 | -€1,969 | €33,024 | +€34,993 | |
| Operating profit (loss) | 9901 | -€6,760 | €26,984 | +€33,744 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €217 | €31 | -€186 | -85.7% |
| Recurring financial charges | 65 | €217 | €31 | -€186 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,972 | €26,953 | +€33,925 | |
| Income taxes | 67/77 | - | €4,016 | +€4,016 | |
| Profit (loss) for the period | 9904 | -€6,972 | €22,937 | +€29,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,972 | €22,937 | +€29,909 |
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 16 October 2026 via checked.be.