OVERLAND: 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.
OVERLAND
Largest movements
- Current investments +€403,982
up €403,982 (+169%), from €239,380 to €643,362
- Cash -€196,960
down €196,960 (-83.7%), from €235,438 to €38,478
mainly Current investments (-€403,982) and Investment in fixed assets (net) (-€18,151)
- Receivables within one year -€80,738
down €80,738 (-35.1%), from €230,164 to €149,426
of which Other amounts receivable: -€130,262
- Reserves +€92,000
up €92,000 (+20.8%), from €443,231 to €535,232
- Debts after one year +€15,669
up €15,669 (+5.9%), from €267,377 to €283,046
- Gross operating margin +€26,593
up €26,593 (+25.4%), from €104,857 to €131,450
- Financial income +€15,980
up €15,980 (+81.8%), from €19,536 to €35,516
- Taxes +€13,211
up €13,211 (+113%), from €11,731 to €24,942
- Financial charges +€8,972
up €8,972 (+62.4%), from €14,380 to €23,352
- Depreciation -€2,366
down €2,366 (-8.7%), from €27,297 to €24,931
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 | €1,117,500 | €1,238,388 | +€120,888 | +10.8% |
| Fixed assets | 21/28 | €409,850 | €403,070 | -€6,780 | -1.7% |
| Intangible fixed assets | 21 | - | €3,878 | +€3,878 | |
| Tangible fixed assets | 22/27 | €318,550 | €307,892 | -€10,658 | -3.3% |
| Land and buildings | 22 | €314,784 | €307,892 | -€6,891 | -2.2% |
| Furniture and vehicles | 24 | €3,766 | €0 | -€3,766 | -100% |
| Financial fixed assets | 28 | €91,300 | €91,300 | = | 0.0% |
| Current assets | 29/58 | €707,650 | €835,318 | +€127,668 | +18.0% |
| Amounts receivable within one year | 40/41 | €230,164 | €149,426 | -€80,738 | -35.1% |
| Trade receivables | 40 | €0 | €49,524 | +€49,524 | |
| Other amounts receivable | 41 | €230,164 | €99,902 | -€130,262 | -56.6% |
| Current investments | 50/53 | €239,380 | €643,362 | +€403,982 | +169% |
| Cash at bank and in hand | 54/58 | €235,438 | €38,478 | -€196,960 | -83.7% |
| Deferred charges and accrued income | 490/1 | €2,668 | €4,052 | +€1,385 | +51.9% |
| Total equity and liabilities | 10/49 | €1,117,500 | €1,238,388 | +€120,888 | +10.8% |
| Equity | 10/15 | €817,231 | €909,232 | +€92,000 | +11.3% |
| Contributions | 10/11 | €374,000 | €374,000 | = | 0.0% |
| Reserves | 13 | €443,231 | €535,232 | +€92,000 | +20.8% |
| Distributable reserves | 133 | €443,231 | €535,232 | +€92,000 | +20.8% |
| Amounts payable | 17/49 | €300,268 | €329,156 | +€28,888 | +9.6% |
| Amounts payable after more than one year | 17 | €267,377 | €283,046 | +€15,669 | +5.9% |
| Other amounts payable | 178/9 | €267,377 | €283,046 | +€15,669 | +5.9% |
| Amounts payable within one year | 42/48 | €32,891 | €45,970 | +€13,079 | +39.8% |
| Trade debts | 44 | €4,174 | €14,677 | +€10,503 | +252% |
| Suppliers | 440/4 | €4,174 | €14,677 | +€10,503 | +252% |
| Taxes, remuneration and social security | 45 | €15,690 | €16,657 | +€967 | +6.2% |
| Taxes | 450/3 | €15,690 | €16,657 | +€967 | +6.2% |
| Other amounts payable | 47/48 | €13,027 | €14,636 | +€1,609 | +12.4% |
| Accrued charges and deferred income | 492/3 | - | €141 | +€141 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,297 | €24,931 | -€2,366 | -8.7% |
| Other operating charges | 640/8 | €2,009 | €1,741 | -€269 | -13.4% |
| Gross operating margin | 9900 | €104,857 | €131,450 | +€26,593 | +25.4% |
| Operating profit (loss) | 9901 | €75,551 | €104,778 | +€29,228 | +38.7% |
| Financial income | 75/76B | €19,536 | €35,516 | +€15,980 | +81.8% |
| Recurring financial income | 75 | €19,536 | €35,516 | +€15,980 | +81.8% |
| Financial charges | 65/66B | €14,380 | €23,352 | +€8,972 | +62.4% |
| Recurring financial charges | 65 | €14,380 | €23,352 | +€8,972 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €80,707 | €116,942 | +€36,236 | +44.9% |
| Income taxes | 67/77 | €11,731 | €24,942 | +€13,211 | +113% |
| Profit (loss) for the period | 9904 | €68,975 | €92,000 | +€23,025 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,975 | €92,000 | +€23,025 | +33.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.