Overmorgen: what changed
What changed
Overmorgen
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€152,515
2024 · €104,823+€47,692
Equity
€1.6m
2024 · €1.4m+€152,515
Cash
€305,441
2024 · €144,714+€160,728
Balance sheet total
€1.8m
2024 · €1.7m+€48,090
Largest movements
Assets
- Cash +€160,728
up €160,728 (+111%), from €144,714 to €305,441
mainly Net result for the year (+€152,515) and Depreciation (+€120,842)
- Tangible fixed assets -€108,560
down €108,560 (-7.0%), from €1.5m to €1.4m
of which Land and buildings: -€94,920
Equity and liabilities
- Reserves +€152,515
up €152,515 (+11.2%), from €1.4m to €1.5m
- Other debts -€90,254
down €90,254 (-65.9%), from €136,967 to €46,712
- Debts after one year -€32,060
down €32,060 (-51.0%), from €62,919 to €30,860
Income statement
- Gross operating margin +€30,418
up €30,418 (+9.0%), from €338,091 to €368,509
- Financial charges -€23,124
down €23,124 (-69.5%), from €33,279 to €10,155
- Taxes +€16,419
up €16,419 (+26.6%), from €61,766 to €78,184
- Depreciation -€10,731
down €10,731 (-8.2%), from €131,573 to €120,842
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€104,823
Gross operating margin
+€30,418
Depreciation
+€10,731
Other operating charges
-€117
Financial income
-€45
Financial charges
+€23,124
Taxes
-€16,419
Result 2025
€152,515
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€207,132
Investment
-€12,282
Financing
-€34,122
Cash 2024
€144,714
From operations (derived)
+€207,132
Net result for the year
+€152,515
Depreciation
+€120,842
Receivables within one year
+€1,154
Deferred charges and accrued income
+€2,923
Trade debts
-€935
Tax, wage and social debts
+€12,241
Other debts
-€90,254
Accrued charges and deferred income
+€8,646
Investment (derived)
-€12,282
Investment in fixed assets (net)
-€12,282
Financing
-€34,122
Debts after one year
-€32,060
Current portion of long-term debt
-€2,063
Cash 2025
€305,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,707,178 | €1,755,269 | +€48,090 | +2.8% |
| Fixed assets | 21/28 | €1,549,455 | €1,440,895 | -€108,560 | -7.0% |
| Tangible fixed assets | 22/27 | €1,547,955 | €1,439,395 | -€108,560 | -7.0% |
| Land and buildings | 22 | €1,518,620 | €1,423,700 | -€94,920 | -6.3% |
| Furniture and vehicles | 24 | €6,965 | €1,449 | -€5,516 | -79.2% |
| Leasing and similar rights | 25 | €22,370 | €14,245 | -€8,124 | -36.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €157,723 | €314,374 | +€156,651 | +99.3% |
| Amounts receivable within one year | 40/41 | €5,343 | €4,190 | -€1,154 | -21.6% |
| Trade receivables | 40 | €3,835 | €4,190 | +€355 | +9.3% |
| Other amounts receivable | 41 | €1,509 | €0 | -€1,509 | -100% |
| Cash at bank and in hand | 54/58 | €144,714 | €305,441 | +€160,728 | +111% |
| Deferred charges and accrued income | 490/1 | €7,666 | €4,743 | -€2,923 | -38.1% |
| Total equity and liabilities | 10/49 | €1,707,178 | €1,755,269 | +€48,090 | +2.8% |
| Equity | 10/15 | €1,432,220 | €1,584,735 | +€152,515 | +10.6% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Reserves | 13 | €1,365,289 | €1,517,804 | +€152,515 | +11.2% |
| Distributable reserves | 133 | €1,365,289 | €1,517,804 | +€152,515 | +11.2% |
| Amounts payable | 17/49 | €274,958 | €170,533 | -€104,425 | -38.0% |
| Amounts payable after more than one year | 17 | €62,919 | €30,860 | -€32,060 | -51.0% |
| Financial debts | 170/4 | €62,919 | €30,860 | -€32,060 | -51.0% |
| Amounts payable within one year | 42/48 | €179,987 | €98,976 | -€81,011 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €34,122 | €32,060 | -€2,063 | -6.0% |
| Trade debts | 44 | €5,319 | €4,385 | -€935 | -17.6% |
| Suppliers | 440/4 | €5,319 | €4,385 | -€935 | -17.6% |
| Taxes, remuneration and social security | 45 | €3,579 | €15,820 | +€12,241 | +342% |
| Taxes | 450/3 | €3,579 | €15,820 | +€12,241 | +342% |
| Other amounts payable | 47/48 | €136,967 | €46,712 | -€90,254 | -65.9% |
| Accrued charges and deferred income | 492/3 | €32,052 | €40,698 | +€8,646 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,573 | €120,842 | -€10,731 | -8.2% |
| Other operating charges | 640/8 | €6,695 | €6,813 | +€117 | +1.8% |
| Gross operating margin | 9900 | €338,091 | €368,509 | +€30,418 | +9.0% |
| Operating profit (loss) | 9901 | €199,822 | €240,855 | +€41,032 | +20.5% |
| Financial income | 75/76B | €45 | €0 | -€45 | -100% |
| Recurring financial income | 75 | €45 | €0 | -€45 | -100% |
| Financial charges | 65/66B | €33,279 | €10,155 | -€23,124 | -69.5% |
| Recurring financial charges | 65 | €33,279 | €10,155 | -€23,124 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €166,589 | €230,699 | +€64,111 | +38.5% |
| Income taxes | 67/77 | €61,766 | €78,184 | +€16,419 | +26.6% |
| Profit (loss) for the period | 9904 | €104,823 | €152,515 | +€47,692 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,823 | €152,515 | +€47,692 | +45.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.