OVERLANDER: 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.
OVERLANDER
Largest movements
- Receivables within one year +€21,078
up €21,078 (+157.4%), from €13,394 to €34,472
of which Trade receivables: +€19,148
- Tangible fixed assets -€12,823
down €12,823 (-69.5%), from €18,455 to €5,632
- Cash +€11,143
up €11,143 (+43.5%), from €25,587 to €36,731
mainly Net result for the year (+€58,732) and Depreciation (+€14,823)
- Profit (loss) carried forward +€58,732
up €58,732, from -€46,078 to €12,654
- Debts after one year -€30,000
down €30,000 (-50.0%), from €60,000 to €30,000
- Trade debts -€8,469
down €8,469 (-62.7%), from €13,507 to €5,038
- Other debts -€2,582
down €2,582 (-50.3%), from €5,134 to €2,552
- Tax, wage and social debts +€1,737
up €1,737 (+35.6%), from €4,878 to €6,615
- Gross operating margin +€32,571
up €32,571 (+73.5%), from €44,337 to €76,908
- Write-downs -€25,000
no longer reported in 2025 (was €25,000)
- Other operating charges -€4,288
down €4,288 (-64.2%), from €6,685 to €2,396
- Financial income -€1,031
down €1,031 (-97.5%), from €1,057 to €26
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 | €57,900 | €77,318 | +€19,417 | +33.5% |
| Fixed assets | 21/28 | €18,637 | €5,814 | -€12,823 | -68.8% |
| Tangible fixed assets | 22/27 | €18,455 | €5,632 | -€12,823 | -69.5% |
| Furniture and vehicles | 24 | €18,455 | €5,632 | -€12,823 | -69.5% |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €39,263 | €71,503 | +€32,240 | +82.1% |
| Amounts receivable within one year | 40/41 | €13,394 | €34,472 | +€21,078 | +157.4% |
| Trade receivables | 40 | €13,394 | €32,542 | +€19,148 | +143.0% |
| Other amounts receivable | 41 | - | €1,930 | +€1,930 | |
| Cash at bank and in hand | 54/58 | €25,587 | €36,731 | +€11,143 | +43.5% |
| Deferred charges and accrued income | 490/1 | €282 | €300 | +€18 | +6.5% |
| Total equity and liabilities | 10/49 | €57,900 | €77,318 | +€19,417 | +33.5% |
| Equity | 10/15 | -€25,618 | €33,114 | +€58,732 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,078 | €12,654 | +€58,732 | |
| Amounts payable | 17/49 | €83,519 | €44,204 | -€39,315 | -47.1% |
| Amounts payable after more than one year | 17 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Financial debts | 170/4 | €60,000 | €30,000 | -€30,000 | -50.0% |
| Amounts payable within one year | 42/48 | €23,519 | €14,204 | -€9,315 | -39.6% |
| Trade debts | 44 | €13,507 | €5,038 | -€8,469 | -62.7% |
| Suppliers | 440/4 | €13,507 | €5,038 | -€8,469 | -62.7% |
| Taxes, remuneration and social security | 45 | €4,878 | €6,615 | +€1,737 | +35.6% |
| Taxes | 450/3 | €4,878 | €6,615 | +€1,737 | +35.6% |
| Other amounts payable | 47/48 | €5,134 | €2,552 | -€2,582 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,822 | €14,823 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €6,685 | €2,396 | -€4,288 | -64.2% |
| Gross operating margin | 9900 | €44,337 | €76,908 | +€32,571 | +73.5% |
| Operating profit (loss) | 9901 | -€2,170 | €59,689 | +€61,859 | |
| Financial income | 75/76B | €1,057 | €26 | -€1,031 | -97.5% |
| Recurring financial income | 75 | €1,057 | €26 | -€1,031 | -97.5% |
| Financial charges | 65/66B | €177 | €100 | -€78 | -43.8% |
| Recurring financial charges | 65 | €177 | €100 | -€78 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,290 | €59,616 | +€60,906 | |
| Income taxes | 67/77 | €940 | €883 | -€57 | -6.0% |
| Profit (loss) for the period | 9904 | -€2,230 | €58,732 | +€60,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,230 | €58,732 | +€60,962 |
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 9 October 2026 via checked.be.