Overbeke: 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.
Overbeke
Largest movements
- Receivables after one year +€1.7m
up €1.7m (+71.2%), from €2.4m to €4.2m
- Current investments -€1.0m
down €1.0m (-40.0%), from €2.5m to €1.5m
- Receivables within one year +€101,545
up €101,545 (+76.0%), from €133,613 to €235,157
- Reserves +€817,560
up €817,560 (+13.6%), from €6.0m to €6.8m
- Financial income -€55,217
down €55,217 (-7.6%), from €728,026 to €672,809
- Gross operating margin +€6,311
up €6,311 (+2.3%), from €270,799 to €277,111
- Taxes +€6,079
up €6,079 (+6.1%), from €99,897 to €105,976
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 | €6,953,169 | €7,795,593 | +€842,424 | +12.1% |
| Fixed assets | 21/28 | €832,274 | €809,508 | -€22,766 | -2.7% |
| Tangible fixed assets | 22/27 | €80,274 | €57,508 | -€22,766 | -28.4% |
| Furniture and vehicles | 24 | €80,274 | €57,508 | -€22,766 | -28.4% |
| Financial fixed assets | 28 | €752,000 | €752,000 | = | 0.0% |
| Current assets | 29/58 | €6,120,895 | €6,986,085 | +€865,190 | +14.1% |
| Amounts receivable after more than one year | 29 | €2,445,000 | €4,185,000 | +€1.7m | +71.2% |
| Other amounts receivable | 291 | €2,445,000 | €4,185,000 | +€1.7m | +71.2% |
| Amounts receivable within one year | 40/41 | €133,613 | €235,157 | +€101,545 | +76.0% |
| Other amounts receivable | 41 | €133,613 | €235,157 | +€101,545 | +76.0% |
| Current investments | 50/53 | €2,500,000 | €1,500,000 | -€1.0m | -40.0% |
| Cash at bank and in hand | 54/58 | €1,030,599 | €1,055,577 | +€24,978 | +2.4% |
| Deferred charges and accrued income | 490/1 | €11,683 | €10,351 | -€1,332 | -11.4% |
| Total equity and liabilities | 10/49 | €6,953,169 | €7,795,593 | +€842,424 | +12.1% |
| Equity | 10/15 | €6,925,702 | €7,743,262 | +€817,560 | +11.8% |
| Contributions | 10/11 | €921,200 | €921,200 | = | 0.0% |
| Reserves | 13 | €6,004,502 | €6,822,062 | +€817,560 | +13.6% |
| Distributable reserves | 133 | €6,004,502 | €6,822,062 | +€817,560 | +13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,467 | €52,331 | +€24,864 | +90.5% |
| Amounts payable within one year | 42/48 | €27,467 | €52,331 | +€24,864 | +90.5% |
| Trade debts | 44 | €2,750 | €2,721 | -€29 | -1.1% |
| Suppliers | 440/4 | €2,750 | €2,721 | -€29 | -1.1% |
| Taxes, remuneration and social security | 45 | €23,011 | €42,016 | +€19,005 | +82.6% |
| Taxes | 450/3 | €23,011 | €42,016 | +€19,005 | +82.6% |
| Other amounts payable | 47/48 | €1,706 | €7,594 | +€5,888 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,766 | €22,766 | = | 0.0% |
| Other operating charges | 640/8 | €1,449 | €1,770 | +€321 | +22.1% |
| Gross operating margin | 9900 | €270,799 | €277,111 | +€6,311 | +2.3% |
| Operating profit (loss) | 9901 | €246,584 | €252,574 | +€5,991 | +2.4% |
| Financial income | 75/76B | €728,026 | €672,809 | -€55,217 | -7.6% |
| Recurring financial income | 75 | €728,026 | €672,809 | -€55,217 | -7.6% |
| Financial charges | 65/66B | €134 | €181 | +€48 | +35.6% |
| Recurring financial charges | 65 | €134 | €181 | +€48 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €974,476 | €925,202 | -€49,274 | -5.1% |
| Income taxes | 67/77 | €99,897 | €105,976 | +€6,079 | +6.1% |
| Profit (loss) for the period | 9904 | €874,579 | €819,226 | -€55,353 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €874,579 | €819,226 | -€55,353 | -6.3% |
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 18 October 2026 via checked.be.