OVERIM: 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.
OVERIM
Largest movements
- Receivables within one year +€52,094
up €52,094 (+54.9%), from €94,876 to €146,970
of which Other amounts receivable: +€58,657
- Financial fixed assets -€50,000
down €50,000 (-90.9%), from €55,000 to €5,000
- Tangible fixed assets -€26,201
down €26,201 (-28.6%), from €91,524 to €65,324
of which Furniture and vehicles: -€13,403
- Cash -€18,349
down €18,349 (-87.9%), from €20,872 to €2,522
mainly Receivables within one year (-€52,094) and Tax, wage and social debts (-€23,947)
- Tax, wage and social debts -€23,947
down €23,947 (-51.7%), from €46,306 to €22,359
of which Taxes: -€18,520
- Current portion of long-term debt -€12,747
down €12,747 (-54.9%), from €23,216 to €10,470
- Profit (loss) carried forward +€9,816
up €9,816 (+14.7%), from €66,898 to €76,714
- Trade debts -€6,375
down €6,375 (-43.1%), from €14,797 to €8,422
- Debts after one year -€5,567
down €5,567 (-20.6%), from €27,001 to €21,434
- Gross operating margin -€69,730
down €69,730, from €65,499 to -€4,231
- Financial income +€39,961
up €39,961 (+609.8%), from €6,553 to €46,514
- Taxes -€13,134
down €13,134 (-96.8%), from €13,568 to €434
- Depreciation -€2,483
down €2,483 (-8.7%), from €28,683 to €26,201
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 | €298,320 | €257,693 | -€40,628 | -13.6% |
| Fixed assets | 21/28 | €146,524 | €70,324 | -€76,201 | -52.0% |
| Tangible fixed assets | 22/27 | €91,524 | €65,324 | -€26,201 | -28.6% |
| Furniture and vehicles | 24 | €22,965 | €9,562 | -€13,403 | -58.4% |
| Other tangible fixed assets | 26 | €68,559 | €55,761 | -€12,798 | -18.7% |
| Financial fixed assets | 28 | €55,000 | €5,000 | -€50,000 | -90.9% |
| Current assets | 29/58 | €151,796 | €187,369 | +€35,573 | +23.4% |
| Amounts receivable after more than one year | 29 | €34,000 | €36,911 | +€2,911 | +8.6% |
| Trade receivables | 290 | €34,000 | - | -€34,000 | |
| Other amounts receivable | 291 | - | €36,911 | +€36,911 | |
| Amounts receivable within one year | 40/41 | €94,876 | €146,970 | +€52,094 | +54.9% |
| Trade receivables | 40 | €29,727 | €23,164 | -€6,562 | -22.1% |
| Other amounts receivable | 41 | €65,149 | €123,806 | +€58,657 | +90.0% |
| Cash at bank and in hand | 54/58 | €20,872 | €2,522 | -€18,349 | -87.9% |
| Deferred charges and accrued income | 490/1 | €2,048 | €965 | -€1,083 | -52.9% |
| Total equity and liabilities | 10/49 | €298,320 | €257,693 | -€40,628 | -13.6% |
| Equity | 10/15 | €182,149 | €191,965 | +€9,816 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,051 | €109,051 | = | 0.0% |
| Distributable reserves | 133 | €109,051 | €109,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,898 | €76,714 | +€9,816 | +14.7% |
| Amounts payable | 17/49 | €116,171 | €65,728 | -€50,444 | -43.4% |
| Amounts payable after more than one year | 17 | €27,001 | €21,434 | -€5,567 | -20.6% |
| Financial debts | 170/4 | €27,001 | €21,434 | -€5,567 | -20.6% |
| Amounts payable within one year | 42/48 | €89,171 | €44,294 | -€44,877 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €23,216 | €10,470 | -€12,747 | -54.9% |
| Financial debts | 43 | €4,851 | €3,044 | -€1,808 | -37.3% |
| Credit institutions | 430/8 | €4,851 | €3,044 | -€1,808 | -37.3% |
| Trade debts | 44 | €14,797 | €8,422 | -€6,375 | -43.1% |
| Suppliers | 440/4 | €14,797 | €8,422 | -€6,375 | -43.1% |
| Taxes, remuneration and social security | 45 | €46,306 | €22,359 | -€23,947 | -51.7% |
| Taxes | 450/3 | €40,879 | €22,359 | -€18,520 | -45.3% |
| Remuneration and social security | 454/9 | €5,427 | €0 | -€5,427 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,683 | €26,201 | -€2,483 | -8.7% |
| Other operating charges | 640/8 | €1,736 | €2,036 | +€301 | +17.3% |
| Gross operating margin | 9900 | €65,499 | -€4,231 | -€69,730 | |
| Operating profit (loss) | 9901 | €35,081 | -€32,468 | -€67,548 | |
| Financial income | 75/76B | €6,553 | €46,514 | +€39,961 | +609.8% |
| Recurring financial income | 75 | €6,553 | €46,514 | +€39,961 | +609.8% |
| Financial charges | 65/66B | €3,235 | €3,797 | +€562 | +17.4% |
| Recurring financial charges | 65 | €3,235 | €3,797 | +€562 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €38,399 | €10,250 | -€28,149 | -73.3% |
| Income taxes | 67/77 | €13,568 | €434 | -€13,134 | -96.8% |
| Profit (loss) for the period | 9904 | €24,831 | €9,816 | -€15,015 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,831 | €9,816 | -€15,015 | -60.5% |
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 11 October 2026 via checked.be.