Overlant: 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.
Overlant
Largest movements
- Receivables within one year -€18,229
down €18,229 (-15.2%), from €120,282 to €102,053
of which Trade receivables: -€15,963
- Cash +€4,655
up €4,655 (+21.2%), from €21,912 to €26,567
mainly Other debts (+€37,358) and Trade debts (+€19,852)
- Tangible fixed assets -€2,662
down €2,662 (-49.6%), from €5,368 to €2,706
of which Furniture and vehicles: -€2,528
- Profit (loss) carried forward -€48,872
down €48,872 (-63.5%), from €76,942 to €28,069
- Other debts +€37,358
up €37,358 (+426%), from €8,773 to €46,131
- Trade debts +€19,852
up €19,852 (+121%), from €16,448 to €36,300
- Tax, wage and social debts -€17,250
down €17,250 (-68.0%), from €25,383 to €8,133
of which Remuneration and social security: -€15,725
- Current portion of long-term debt -€5,620
no longer reported in 2026 (was €5,620)
- Gross operating margin -€48,900
down €48,900 (-64.5%), from €75,872 to €26,973
- Staff costs -€29,170
down €29,170 (-61.6%), from €47,351 to €18,182
- Depreciation -€3,977
down €3,977 (-59.9%), from €6,638 to €2,662
- Taxes -€3,225
down €3,225 (-61.0%), from €5,283 to €2,059
- Financial charges +€1,238
up €1,238 (+102%), from €1,216 to €2,454
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,729 | €138,760 | -€14,969 | -9.7% |
| Fixed assets | 21/28 | €5,368 | €2,706 | -€2,662 | -49.6% |
| Tangible fixed assets | 22/27 | €5,368 | €2,706 | -€2,662 | -49.6% |
| Plant, machinery and equipment | 23 | €134 | - | -€134 | |
| Furniture and vehicles | 24 | €5,234 | €2,706 | -€2,528 | -48.3% |
| Current assets | 29/58 | €148,361 | €136,054 | -€12,307 | -8.3% |
| Amounts receivable within one year | 40/41 | €120,282 | €102,053 | -€18,229 | -15.2% |
| Trade receivables | 40 | €118,016 | €102,053 | -€15,963 | -13.5% |
| Other amounts receivable | 41 | €2,266 | - | -€2,266 | |
| Cash at bank and in hand | 54/58 | €21,912 | €26,567 | +€4,655 | +21.2% |
| Deferred charges and accrued income | 490/1 | €6,167 | €7,434 | +€1,267 | +20.6% |
| Total equity and liabilities | 10/49 | €153,729 | €138,760 | -€14,969 | -9.7% |
| Equity | 10/15 | €97,068 | €48,196 | -€48,872 | -50.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,127 | €15,127 | = | 0.0% |
| Distributable reserves | 133 | €15,127 | €15,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,942 | €28,069 | -€48,872 | -63.5% |
| Amounts payable | 17/49 | €56,660 | €90,564 | +€33,904 | +59.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €56,660 | €90,564 | +€33,904 | +59.8% |
| Current portion of amounts payable after more than one year | 42 | €5,620 | - | -€5,620 | |
| Financial debts | 43 | €435 | - | -€435 | |
| Credit institutions | 430/8 | €435 | - | -€435 | |
| Trade debts | 44 | €16,448 | €36,300 | +€19,852 | +121% |
| Suppliers | 440/4 | €16,448 | €36,300 | +€19,852 | +121% |
| Taxes, remuneration and social security | 45 | €25,383 | €8,133 | -€17,250 | -68.0% |
| Taxes | 450/3 | €9,658 | €8,133 | -€1,525 | -15.8% |
| Remuneration and social security | 454/9 | €15,725 | - | -€15,725 | |
| Other amounts payable | 47/48 | €8,773 | €46,131 | +€37,358 | +426% |
| Remuneration, social security and pensions | 62 | €47,351 | €18,182 | -€29,170 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,638 | €2,662 | -€3,977 | -59.9% |
| Other operating charges | 640/8 | €467 | €545 | +€78 | +16.7% |
| Gross operating margin | 9900 | €75,872 | €26,973 | -€48,900 | -64.5% |
| Operating profit (loss) | 9901 | €21,416 | €5,584 | -€15,832 | -73.9% |
| Financial income | 75/76B | €0 | €56 | +€56 | |
| Recurring financial income | 75 | €0 | €56 | +€56 | |
| Financial charges | 65/66B | €1,216 | €2,454 | +€1,238 | +102% |
| Recurring financial charges | 65 | €1,216 | €2,454 | +€1,238 | +102% |
| Profit (loss) for the period before taxes | 9903 | €20,200 | €3,186 | -€17,014 | -84.2% |
| Income taxes | 67/77 | €5,283 | €2,059 | -€3,225 | -61.0% |
| Profit (loss) for the period | 9904 | €14,917 | €1,128 | -€13,789 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,917 | €1,128 | -€13,789 | -92.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.