Overdrive 3: what changed
Two fiscal 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.
Overdrive 3
Largest movements
- Receivables within one year +€29,884
up €29,884 (+213.0%), from €14,031 to €43,915
of which Other amounts receivable: +€25,969
- Financial fixed assets +€7,000
new in 2025: €7,000
- Stocks and contracts -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Intangible fixed assets -€2,461
down €2,461 (-42.2%), from €5,833 to €3,373
- Profit (loss) carried forward +€49,671
up €49,671 (+99.0%), from -€50,192 to -€521
- Reserves -€7,840
down €7,840 (-100.0%), from €7,840 to €0
- Debts after one year -€7,330
down €7,330 (-21.0%), from €34,830 to €27,500
- Tax, wage and social debts -€5,151
down €5,151 (-36.9%), from €13,960 to €8,808
of which Taxes: -€6,651
- Trade debts +€2,923
up €2,923 (+21.5%), from €13,623 to €16,546
- Gross operating margin +€62,188
up €62,188, from -€9,368 to €52,820
- Other operating charges -€26,662
down €26,662 (-83.4%), from €31,952 to €5,291
- Financial income -€1,196
down €1,196 (-100.0%), from €1,196 to €0
- Financial charges +€941
up €941 (+59.4%), from €1,583 to €2,524
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.
Cash bridge derived
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 | €24,437 | €55,562 | +€31,126 | +127.4% |
| Fixed assets | 21/28 | €6,206 | €10,373 | +€4,167 | +67.1% |
| Intangible fixed assets | 21 | €5,833 | €3,373 | -€2,461 | -42.2% |
| Tangible fixed assets | 22/27 | €373 | €0 | -€373 | -100.0% |
| Plant, machinery and equipment | 23 | €373 | €0 | -€373 | -100.0% |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €18,231 | €45,190 | +€26,959 | +147.9% |
| Stocks and contracts in progress | 3 | €2,500 | €0 | -€2,500 | -100.0% |
| Contracts in progress | 37 | €2,500 | €0 | -€2,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,031 | €43,915 | +€29,884 | +213.0% |
| Trade receivables | 40 | €0 | €3,915 | +€3,915 | |
| Other amounts receivable | 41 | €14,031 | €40,000 | +€25,969 | +185.1% |
| Cash at bank and in hand | 54/58 | €2 | €63 | +€61 | +3520.8% |
| Deferred charges and accrued income | 490/1 | €1,699 | €1,212 | -€486 | -28.6% |
| Total equity and liabilities | 10/49 | €24,437 | €55,562 | +€31,126 | +127.4% |
| Equity | 10/15 | -€39,351 | €2,479 | +€41,831 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,840 | €0 | -€7,840 | -100.0% |
| Distributable reserves | 133 | €7,840 | €0 | -€7,840 | -100.0% |
| Profit (loss) carried forward | 14 | -€50,192 | -€521 | +€49,671 | +99.0% |
| Amounts payable | 17/49 | €63,788 | €53,083 | -€10,705 | -16.8% |
| Amounts payable after more than one year | 17 | €34,830 | €27,500 | -€7,330 | -21.0% |
| Other amounts payable | 178/9 | €34,830 | €27,500 | -€7,330 | -21.0% |
| Amounts payable within one year | 42/48 | €28,958 | €25,583 | -€3,375 | -11.7% |
| Trade debts | 44 | €13,623 | €16,546 | +€2,923 | +21.5% |
| Suppliers | 440/4 | €13,623 | €16,546 | +€2,923 | +21.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,960 | €8,808 | -€5,151 | -36.9% |
| Taxes | 450/3 | €13,960 | €7,308 | -€6,651 | -47.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,375 | €228 | -€1,147 | -83.4% |
| Non-recurring operating income | 76A | - | €40,000 | +€40,000 | |
| Remuneration, social security and pensions | 62 | €163 | €0 | -€163 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,245 | €2,833 | -€412 | -12.7% |
| Other operating charges | 640/8 | €31,952 | €5,291 | -€26,662 | -83.4% |
| Non-recurring operating charges | 66A | €4,819 | €0 | -€4,819 | -100.0% |
| Gross operating margin | 9900 | -€9,368 | €52,820 | +€62,188 | |
| Operating profit (loss) | 9901 | -€49,548 | €44,696 | +€94,244 | |
| Financial income | 75/76B | €1,196 | €0 | -€1,196 | -100.0% |
| Recurring financial income | 75 | €1,196 | €0 | -€1,196 | -100.0% |
| Financial charges | 65/66B | €1,583 | €2,524 | +€941 | +59.4% |
| Recurring financial charges | 65 | €1,583 | €2,524 | +€941 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,935 | €42,172 | +€92,107 | |
| Income taxes | 67/77 | €257 | €341 | +€84 | +32.9% |
| Profit (loss) for the period | 9904 | -€50,192 | €41,831 | +€92,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,192 | €41,831 | +€92,022 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.