OVEREIK: 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.
OVEREIK
Largest movements
- Tangible fixed assets -€88,806
down €88,806 (-12.9%), from €689,304 to €600,499
of which Plant, machinery and equipment: -€81,178
- Cash -€68,212
down €68,212 (-12.5%), from €545,930 to €477,718
mainly Other debts (-€153,518) and Debts after one year (-€127,397)
- Deferred charges and accrued income +€35,383
up €35,383 (+97.6%), from €36,235 to €71,619
- Other debts -€153,518
down €153,518 (-53.8%), from €285,092 to €131,573
- Debts after one year -€127,397
down €127,397 (-24.0%), from €531,866 to €404,469
- Trade debts +€85,527
up €85,527 (+42.5%), from €201,261 to €286,788
- Tax, wage and social debts +€38,834
up €38,834 (+46.2%), from €84,039 to €122,873
of which Remuneration and social security: +€41,683
- Current portion of long-term debt +€28,064
up €28,064 (+14.0%), from €200,452 to €228,516
- Gross operating margin -€122,144
down €122,144 (-12.8%), from €953,108 to €830,964
- Taxes -€27,739
down €27,739 (-97.2%), from €28,530 to €791
- Staff costs +€11,713
up €11,713 (+2.0%), from €588,560 to €600,274
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 | €1,477,438 | €1,344,640 | -€132,797 | -9.0% |
| Fixed assets | 21/28 | €693,085 | €602,616 | -€90,469 | -13.1% |
| Intangible fixed assets | 21 | €3,185 | €1,522 | -€1,663 | -52.2% |
| Tangible fixed assets | 22/27 | €689,304 | €600,499 | -€88,806 | -12.9% |
| Land and buildings | 22 | €12,773 | €6,359 | -€6,414 | -50.2% |
| Plant, machinery and equipment | 23 | €250,214 | €169,036 | -€81,178 | -32.4% |
| Furniture and vehicles | 24 | €105,519 | €94,991 | -€10,527 | -10.0% |
| Other tangible fixed assets | 26 | €320,799 | €330,112 | +€9,313 | +2.9% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €784,353 | €742,025 | -€42,328 | -5.4% |
| Stocks and contracts in progress | 3 | €26,305 | €27,698 | +€1,392 | +5.3% |
| Stocks | 30/36 | €26,305 | €27,698 | +€1,392 | +5.3% |
| Amounts receivable within one year | 40/41 | €175,882 | €164,990 | -€10,892 | -6.2% |
| Trade receivables | 40 | €5,857 | €7,429 | +€1,572 | +26.8% |
| Other amounts receivable | 41 | €170,025 | €157,561 | -€12,464 | -7.3% |
| Cash at bank and in hand | 54/58 | €545,930 | €477,718 | -€68,212 | -12.5% |
| Deferred charges and accrued income | 490/1 | €36,235 | €71,619 | +€35,383 | +97.6% |
| Total equity and liabilities | 10/49 | €1,477,438 | €1,344,640 | -€132,797 | -9.0% |
| Equity | 10/15 | €137,886 | €133,116 | -€4,771 | -3.5% |
| Contributions | 10/11 | €136,500 | €136,500 | = | 0.0% |
| Reserves | 13 | €279 | €279 | = | 0.0% |
| Distributable reserves | 133 | €279 | €279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,108 | -€3,663 | -€4,771 | |
| Amounts payable | 17/49 | €1,339,551 | €1,211,525 | -€128,027 | -9.6% |
| Amounts payable after more than one year | 17 | €531,866 | €404,469 | -€127,397 | -24.0% |
| Financial debts | 170/4 | €531,866 | €404,469 | -€127,397 | -24.0% |
| Amounts payable within one year | 42/48 | €807,685 | €807,056 | -€629 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €200,452 | €228,516 | +€28,064 | +14.0% |
| Financial debts | 43 | €36,841 | €37,305 | +€464 | +1.3% |
| Credit institutions | 430/8 | €36,841 | €37,305 | +€464 | +1.3% |
| Trade debts | 44 | €201,261 | €286,788 | +€85,527 | +42.5% |
| Suppliers | 440/4 | €201,261 | €286,788 | +€85,527 | +42.5% |
| Taxes, remuneration and social security | 45 | €84,039 | €122,873 | +€38,834 | +46.2% |
| Taxes | 450/3 | €30,466 | €27,616 | -€2,850 | -9.4% |
| Remuneration and social security | 454/9 | €53,574 | €95,257 | +€41,683 | +77.8% |
| Other amounts payable | 47/48 | €285,092 | €131,573 | -€153,518 | -53.8% |
| Remuneration, social security and pensions | 62 | €588,560 | €600,274 | +€11,713 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,967 | €190,731 | +€764 | +0.4% |
| Other operating charges | 640/8 | €4,698 | €2,479 | -€2,219 | -47.2% |
| Gross operating margin | 9900 | €953,108 | €830,964 | -€122,144 | -12.8% |
| Operating profit (loss) | 9901 | €169,883 | €37,481 | -€132,402 | -77.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48,210 | €41,460 | -€6,750 | -14.0% |
| Recurring financial charges | 65 | €48,210 | €41,460 | -€6,750 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €121,673 | -€3,980 | -€125,652 | |
| Income taxes | 67/77 | €28,530 | €791 | -€27,739 | -97.2% |
| Profit (loss) for the period | 9904 | €93,143 | -€4,771 | -€97,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,143 | -€4,771 | -€97,913 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.