OVERBRIGG: 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.
OVERBRIGG
Largest movements
- Cash +€25,169
up €25,169 (+49.6%), from €50,693 to €75,862
mainly Net result for the year (+€34,981) and Depreciation (+€7,129)
- Receivables within one year +€9,404
up €9,404 (+36.5%), from €25,768 to €35,172
of which Trade receivables: +€10,053
- Tangible fixed assets -€4,691
down €4,691 (-20.1%), from €23,342 to €18,651
of which Furniture and vehicles: -€6,922
- Profit (loss) carried forward +€34,981
up €34,981 (+49.7%), from €70,440 to €105,421
- Trade debts -€2,825
down €2,825 (-94.6%), from €2,986 to €161
- Tax, wage and social debts -€2,275
down €2,275 (-10.6%), from €21,377 to €19,102
- Gross operating margin -€5,955
down €5,955 (-9.6%), from €62,118 to €56,163
- Taxes -€1,725
down €1,725 (-13.7%), from €12,629 to €10,904
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 | €99,804 | €129,685 | +€29,881 | +29.9% |
| Fixed assets | 21/28 | €23,342 | €18,651 | -€4,691 | -20.1% |
| Tangible fixed assets | 22/27 | €23,342 | €18,651 | -€4,691 | -20.1% |
| Plant, machinery and equipment | 23 | - | €2,230 | +€2,230 | |
| Furniture and vehicles | 24 | €23,342 | €16,421 | -€6,922 | -29.7% |
| Current assets | 29/58 | €76,461 | €111,034 | +€34,572 | +45.2% |
| Amounts receivable within one year | 40/41 | €25,768 | €35,172 | +€9,404 | +36.5% |
| Trade receivables | 40 | €25,119 | €35,172 | +€10,053 | +40.0% |
| Other amounts receivable | 41 | €650 | - | -€650 | |
| Cash at bank and in hand | 54/58 | €50,693 | €75,862 | +€25,169 | +49.6% |
| Total equity and liabilities | 10/49 | €99,804 | €129,685 | +€29,881 | +29.9% |
| Equity | 10/15 | €75,440 | €110,421 | +€34,981 | +46.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,440 | €105,421 | +€34,981 | +49.7% |
| Amounts payable | 17/49 | €24,363 | €19,263 | -€5,100 | -20.9% |
| Amounts payable within one year | 42/48 | €24,363 | €19,263 | -€5,100 | -20.9% |
| Trade debts | 44 | €2,986 | €161 | -€2,825 | -94.6% |
| Suppliers | 440/4 | €2,986 | €161 | -€2,825 | -94.6% |
| Taxes, remuneration and social security | 45 | €21,377 | €19,102 | -€2,275 | -10.6% |
| Taxes | 450/3 | €21,377 | €19,102 | -€2,275 | -10.6% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,774 | €7,129 | +€355 | +5.2% |
| Other operating charges | 640/8 | €1,045 | €1,077 | +€31 | +3.0% |
| Gross operating margin | 9900 | €62,118 | €56,163 | -€5,955 | -9.6% |
| Operating profit (loss) | 9901 | €52,379 | €46,038 | -€6,341 | -12.1% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €65 | €164 | +€99 | +152% |
| Recurring financial charges | 65 | €65 | €164 | +€99 | +152% |
| Profit (loss) for the period before taxes | 9903 | €52,314 | €45,885 | -€6,429 | -12.3% |
| Income taxes | 67/77 | €12,629 | €10,904 | -€1,725 | -13.7% |
| Profit (loss) for the period | 9904 | €39,685 | €34,981 | -€4,704 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,685 | €34,981 | -€4,704 | -11.9% |
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 14 October 2026 via checked.be.