OVERATH LAURENT: 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.
OVERATH LAURENT
Largest movements
- Tangible fixed assets -€37,333
down €37,333 (-9.5%), from €393,196 to €355,863
of which Land and buildings: -€29,506
- Cash -€13,161
down €13,161 (-48.0%), from €27,447 to €14,286
mainly Other debts (-€78,287) and Trade debts (-€2,235)
- Other debts -€78,287
down €78,287 (-13.0%), from €603,192 to €524,904
- Reserves +€15,884
up €15,884 (+51.6%), from €30,803 to €46,687
of which Distributable reserves: +€15,884
- Tax, wage and social debts +€12,349
up €12,349 (+3,595%), from €344 to €12,692
- Gross operating margin +€15,470
up €15,470 (+21.4%), from €72,334 to €87,804
- Taxes +€8,777
up €8,777 (+380%), from €2,312 to €11,089
- Other operating charges -€6,868
down €6,868 (-23.6%), from €29,073 to €22,205
- Financial charges -€2,111
down €2,111 (-61.7%), from €3,419 to €1,308
- Depreciation -€1,778
down €1,778 (-4.5%), from €39,111 to €37,333
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 | €1,161,037 | €1,108,748 | -€52,289 | -4.5% |
| Fixed assets | 21/28 | €1,035,564 | €998,231 | -€37,333 | -3.6% |
| Tangible fixed assets | 22/27 | €393,196 | €355,863 | -€37,333 | -9.5% |
| Land and buildings | 22 | €381,528 | €352,021 | -€29,506 | -7.7% |
| Plant, machinery and equipment | 23 | €3,781 | €1,622 | -€2,159 | -57.1% |
| Furniture and vehicles | 24 | €7,888 | €2,220 | -€5,667 | -71.9% |
| Financial fixed assets | 28 | €642,368 | €642,368 | = | 0.0% |
| Current assets | 29/58 | €125,473 | €110,517 | -€14,956 | -11.9% |
| Amounts receivable within one year | 40/41 | €92,832 | €91,262 | -€1,570 | -1.7% |
| Trade receivables | 40 | €86,344 | €91,090 | +€4,746 | +5.5% |
| Other amounts receivable | 41 | €6,488 | €172 | -€6,315 | -97.3% |
| Cash at bank and in hand | 54/58 | €27,447 | €14,286 | -€13,161 | -48.0% |
| Deferred charges and accrued income | 490/1 | €5,194 | €4,968 | -€226 | -4.3% |
| Total equity and liabilities | 10/49 | €1,161,037 | €1,108,748 | -€52,289 | -4.5% |
| Equity | 10/15 | €509,534 | €525,418 | +€15,884 | +3.1% |
| Contributions | 10/11 | €15,575 | €15,575 | = | 0.0% |
| Reserves | 13 | €30,803 | €46,687 | +€15,884 | +51.6% |
| Non-distributable reserves | 130/1 | €3,735 | €3,735 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,735 | €3,735 | = | 0.0% |
| Distributable reserves | 133 | €27,068 | €42,952 | +€15,884 | +58.7% |
| Profit (loss) carried forward | 14 | €463,156 | €463,156 | = | 0.0% |
| Amounts payable | 17/49 | €651,503 | €583,330 | -€68,173 | -10.5% |
| Amounts payable after more than one year | 17 | €900 | €900 | = | 0.0% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €624,346 | €556,173 | -€68,173 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,811 | €3,577 | -€2,235 | -38.5% |
| Suppliers | 440/4 | €5,811 | €3,577 | -€2,235 | -38.5% |
| Advances received on contracts in progress | 46 | €15,000 | €15,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €344 | €12,692 | +€12,349 | +3,595% |
| Taxes | 450/3 | €344 | €12,692 | +€12,349 | +3,595% |
| Other amounts payable | 47/48 | €603,192 | €524,904 | -€78,287 | -13.0% |
| Accrued charges and deferred income | 492/3 | €26,257 | €26,257 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,111 | €37,333 | -€1,778 | -4.5% |
| Other operating charges | 640/8 | €29,073 | €22,205 | -€6,868 | -23.6% |
| Gross operating margin | 9900 | €72,334 | €87,804 | +€15,470 | +21.4% |
| Operating profit (loss) | 9901 | €4,150 | €28,266 | +€24,116 | +581% |
| Financial income | 75/76B | €0 | €14 | +€14 | |
| Recurring financial income | 75 | €0 | €14 | +€14 | |
| Financial charges | 65/66B | €3,419 | €1,308 | -€2,111 | -61.7% |
| Recurring financial charges | 65 | €3,419 | €1,308 | -€2,111 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €732 | €26,972 | +€26,240 | +3,585% |
| Income taxes | 67/77 | €2,312 | €11,089 | +€8,777 | +380% |
| Profit (loss) for the period | 9904 | -€1,580 | €15,884 | +€17,463 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,580 | €15,884 | +€17,463 |
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 28 October 2026 via checked.be.