OVERIS: 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.
OVERIS
Largest movements
- Cash -€301,960
down €301,960 (-83.0%), from €363,720 to €61,760
mainly Other debts (-€338,294) and Current portion of long-term debt (-€37,500)
- Receivables within one year -€15,181
down €15,181 (-27.1%), from €56,048 to €40,867
of which Trade receivables: -€21,904
- Stocks and contracts +€5,585
up €5,585 (+5.1%), from €110,125 to €115,710
- Other debts -€338,294
down €338,294 (-89.7%), from €376,966 to €38,673
- Reserves +€50,618
up €50,618 (+91.8%), from €55,110 to €105,729
- Current portion of long-term debt -€37,500
no longer reported in 2025 (was €37,500)
- Trade debts +€8,264
up €8,264 (+30.5%), from €27,137 to €35,400
- Gross operating margin -€4,893
down €4,893 (-5.6%), from €88,003 to €83,110
- Other operating charges -€2,867
down €2,867 (-34.0%), from €8,435 to €5,568
- Taxes -€2,234
down €2,234 (-11.8%), from €19,000 to €16,765
- Financial charges -€1,737
down €1,737 (-16.6%), from €10,454 to €8,717
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 | €537,243 | €223,306 | -€313,937 | -58.4% |
| Fixed assets | 21/28 | €5,210 | €4,970 | -€240 | -4.6% |
| Tangible fixed assets | 22/27 | €5,210 | €4,970 | -€240 | -4.6% |
| Plant, machinery and equipment | 23 | - | €961 | +€961 | |
| Furniture and vehicles | 24 | €5,210 | €4,009 | -€1,201 | -23.1% |
| Current assets | 29/58 | €532,033 | €218,336 | -€313,697 | -59.0% |
| Stocks and contracts in progress | 3 | €110,125 | €115,710 | +€5,585 | +5.1% |
| Stocks | 30/36 | €110,125 | €115,710 | +€5,585 | +5.1% |
| Amounts receivable within one year | 40/41 | €56,048 | €40,867 | -€15,181 | -27.1% |
| Trade receivables | 40 | €53,664 | €31,760 | -€21,904 | -40.8% |
| Other amounts receivable | 41 | €2,384 | €9,106 | +€6,723 | +282.0% |
| Cash at bank and in hand | 54/58 | €363,720 | €61,760 | -€301,960 | -83.0% |
| Deferred charges and accrued income | 490/1 | €2,140 | - | -€2,140 | |
| Total equity and liabilities | 10/49 | €537,243 | €223,306 | -€313,937 | -58.4% |
| Equity | 10/15 | €75,210 | €125,829 | +€50,618 | +67.3% |
| Contributions | 10/11 | €20,100 | €20,100 | = | 0.0% |
| Reserves | 13 | €55,110 | €105,729 | +€50,618 | +91.8% |
| Distributable reserves | 133 | €55,110 | €105,729 | +€50,618 | +91.8% |
| Amounts payable | 17/49 | €462,032 | €97,477 | -€364,555 | -78.9% |
| Amounts payable within one year | 42/48 | €462,032 | €97,477 | -€364,555 | -78.9% |
| Current portion of amounts payable after more than one year | 42 | €37,500 | - | -€37,500 | |
| Trade debts | 44 | €27,137 | €35,400 | +€8,264 | +30.5% |
| Suppliers | 440/4 | €27,137 | €35,400 | +€8,264 | +30.5% |
| Taxes, remuneration and social security | 45 | €20,430 | €23,404 | +€2,975 | +14.6% |
| Taxes | 450/3 | €20,430 | €23,404 | +€2,975 | +14.6% |
| Other amounts payable | 47/48 | €376,966 | €38,673 | -€338,294 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €1,442 | +€645 | +81.0% |
| Other operating charges | 640/8 | €8,435 | €5,568 | -€2,867 | -34.0% |
| Gross operating margin | 9900 | €88,003 | €83,110 | -€4,893 | -5.6% |
| Operating profit (loss) | 9901 | €78,772 | €76,101 | -€2,671 | -3.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,454 | €8,717 | -€1,737 | -16.6% |
| Recurring financial charges | 65 | €10,454 | €8,717 | -€1,737 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €68,319 | €67,384 | -€935 | -1.4% |
| Income taxes | 67/77 | €19,000 | €16,765 | -€2,234 | -11.8% |
| Profit (loss) for the period | 9904 | €49,319 | €50,618 | +€1,299 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,319 | €50,618 | +€1,299 | +2.6% |
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 10 October 2026 via checked.be.