OverGewLand: 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.
OverGewLand
Largest movements
- Tangible fixed assets -€20,323
down €20,323 (-5.8%), from €350,196 to €329,873
- Receivables within one year +€7,189
up €7,189 (+184%), from €3,912 to €11,101
of which Trade receivables: +€7,834
- Cash +€3,914
up €3,914 (+121%), from €3,236 to €7,149
mainly Depreciation (+€20,323) and Net result for the year (+€9,111)
- Debts after one year -€26,667
down €26,667 (-15.2%), from €175,556 to €148,889
- Profit (loss) carried forward +€9,111
up €9,111 (+6.2%), from -€147,905 to -€138,795
- Other debts +€3,790
up €3,790 (+52.0%), from €7,288 to €11,079
- Gross operating margin +€5,866
up €5,866 (+16.2%), from €36,197 to €42,062
- Financial charges -€1,218
down €1,218 (-20.3%), from €5,986 to €4,768
- Other operating charges -€586
down €586 (-6.9%), from €8,446 to €7,860
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 | €357,344 | €348,124 | -€9,220 | -2.6% |
| Fixed assets | 21/28 | €350,196 | €329,873 | -€20,323 | -5.8% |
| Tangible fixed assets | 22/27 | €350,196 | €329,873 | -€20,323 | -5.8% |
| Land and buildings | 22 | €350,196 | €329,873 | -€20,323 | -5.8% |
| Current assets | 29/58 | €7,148 | €18,251 | +€11,102 | +155% |
| Amounts receivable within one year | 40/41 | €3,912 | €11,101 | +€7,189 | +184% |
| Trade receivables | 40 | €3,267 | €11,101 | +€7,834 | +240% |
| Other amounts receivable | 41 | €645 | - | -€645 | |
| Cash at bank and in hand | 54/58 | €3,236 | €7,149 | +€3,914 | +121% |
| Total equity and liabilities | 10/49 | €357,344 | €348,124 | -€9,220 | -2.6% |
| Equity | 10/15 | €145,095 | €154,205 | +€9,111 | +6.3% |
| Contributions | 10/11 | €293,000 | €293,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,905 | -€138,795 | +€9,111 | +6.2% |
| Amounts payable | 17/49 | €212,249 | €193,918 | -€18,331 | -8.6% |
| Amounts payable after more than one year | 17 | €175,556 | €148,889 | -€26,667 | -15.2% |
| Financial debts | 170/4 | €175,556 | €148,889 | -€26,667 | -15.2% |
| Amounts payable within one year | 42/48 | €36,694 | €45,029 | +€8,335 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €26,667 | €26,667 | = | 0.0% |
| Trade debts | 44 | €2,739 | €4,107 | +€1,368 | +50.0% |
| Suppliers | 440/4 | €2,739 | €4,107 | +€1,368 | +50.0% |
| Taxes, remuneration and social security | 45 | - | €3,177 | +€3,177 | |
| Taxes | 450/3 | - | €3,177 | +€3,177 | |
| Other amounts payable | 47/48 | €7,288 | €11,079 | +€3,790 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,323 | €20,323 | = | 0.0% |
| Other operating charges | 640/8 | €8,446 | €7,860 | -€586 | -6.9% |
| Gross operating margin | 9900 | €36,197 | €42,062 | +€5,866 | +16.2% |
| Operating profit (loss) | 9901 | €7,428 | €13,879 | +€6,451 | +86.9% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.7% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.7% |
| Financial charges | 65/66B | €5,986 | €4,768 | -€1,218 | -20.3% |
| Recurring financial charges | 65 | €5,986 | €4,768 | -€1,218 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €1,472 | €9,111 | +€7,639 | +519% |
| Profit (loss) for the period | 9904 | €1,472 | €9,111 | +€7,639 | +519% |
| Profit (loss) for the period to be appropriated | 9905 | €1,472 | €9,111 | +€7,639 | +519% |
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 24 October 2026 via checked.be.