OVERBOARDER: 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.
OVERBOARDER
Largest movements
- Tangible fixed assets -€6,970
down €6,970 (-10.9%), from €63,662 to €56,692
of which Land and buildings: -€6,000
- Receivables within one year -€5,921
down €5,921 (-36.9%), from €16,060 to €10,139
of which Other amounts receivable: -€6,588
- Cash +€3,833
up €3,833 (+93.7%), from €4,090 to €7,923
mainly Net result for the year (+€9,128) and Depreciation (+€6,970)
- Other debts -€10,000
down €10,000 (-55.6%), from €18,000 to €8,000
- Debts after one year -€9,632
down €9,632 (-21.8%), from €44,249 to €34,617
- Profit (loss) carried forward +€9,128
up €9,128 (+289%), from €3,163 to €12,291
- Trade debts +€1,229
up €1,229 (+140%), from €878 to €2,107
- Gross operating margin +€5,861
up €5,861 (+33.0%), from €17,741 to €23,602
- Taxes +€1,869
up €1,869 (+70.6%), from €2,648 to €4,517
- Financial charges -€594
down €594 (-20.4%), from €2,916 to €2,321
- Other operating charges -€304
down €304 (-23.4%), from €1,302 to €997
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 | €83,813 | €74,754 | -€9,058 | -10.8% |
| Fixed assets | 21/28 | €63,662 | €56,692 | -€6,970 | -10.9% |
| Tangible fixed assets | 22/27 | €63,662 | €56,692 | -€6,970 | -10.9% |
| Land and buildings | 22 | €60,000 | €54,000 | -€6,000 | -10.0% |
| Plant, machinery and equipment | 23 | €2,189 | €1,957 | -€232 | -10.6% |
| Furniture and vehicles | 24 | €1,473 | €735 | -€738 | -50.1% |
| Current assets | 29/58 | €20,150 | €18,062 | -€2,088 | -10.4% |
| Amounts receivable within one year | 40/41 | €16,060 | €10,139 | -€5,921 | -36.9% |
| Trade receivables | 40 | €0 | €667 | +€667 | |
| Other amounts receivable | 41 | €16,060 | €9,473 | -€6,588 | -41.0% |
| Cash at bank and in hand | 54/58 | €4,090 | €7,923 | +€3,833 | +93.7% |
| Total equity and liabilities | 10/49 | €83,813 | €74,754 | -€9,058 | -10.8% |
| Equity | 10/15 | €11,270 | €20,398 | +€9,128 | +81.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,907 | €1,907 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,907 | €1,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,163 | €12,291 | +€9,128 | +289% |
| Amounts payable | 17/49 | €72,543 | €54,357 | -€18,186 | -25.1% |
| Amounts payable after more than one year | 17 | €44,249 | €34,617 | -€9,632 | -21.8% |
| Financial debts | 170/4 | €44,249 | €34,617 | -€9,632 | -21.8% |
| Amounts payable within one year | 42/48 | €28,293 | €19,740 | -€8,554 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €9,415 | €9,632 | +€217 | +2.3% |
| Trade debts | 44 | €878 | €2,107 | +€1,229 | +140% |
| Suppliers | 440/4 | €878 | €2,107 | +€1,229 | +140% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,000 | €8,000 | -€10,000 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,066 | €6,970 | -€96 | -1.4% |
| Other operating charges | 640/8 | €1,302 | €997 | -€304 | -23.4% |
| Gross operating margin | 9900 | €17,741 | €23,602 | +€5,861 | +33.0% |
| Operating profit (loss) | 9901 | €9,373 | €15,635 | +€6,262 | +66.8% |
| Financial income | 75/76B | €235 | €332 | +€97 | +41.3% |
| Recurring financial income | 75 | €235 | €332 | +€97 | +41.3% |
| Financial charges | 65/66B | €2,916 | €2,321 | -€594 | -20.4% |
| Recurring financial charges | 65 | €2,916 | €2,321 | -€594 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €6,692 | €13,645 | +€6,953 | +104% |
| Income taxes | 67/77 | €2,648 | €4,517 | +€1,869 | +70.6% |
| Profit (loss) for the period | 9904 | €4,044 | €9,128 | +€5,084 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | €9,128 | +€5,084 | +126% |
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 13 October 2026 via checked.be.