OVERNESS: 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.
OVERNESS
Largest movements
- Tangible fixed assets -€57,064
down €57,064 (-35.5%), from €160,777 to €103,713
of which Furniture and vehicles: -€29,602
- Cash -€41,842
down €41,842 (-32.7%), from €128,013 to €86,171
mainly Other debts (-€98,783) and Tax, wage and social debts (-€28,998)
- Receivables within one year -€7,309
down €7,309 (-10.3%), from €70,795 to €63,486
of which Trade receivables: -€32,317
- Other debts -€98,783
down €98,783 (-93.2%), from €105,966 to €7,183
- Profit (loss) carried forward +€40,161
up €40,161 (+57.5%), from €69,806 to €109,966
- Tax, wage and social debts -€28,998
down €28,998 (-83.5%), from €34,714 to €5,716
- Debts after one year -€26,001
down €26,001 (-28.6%), from €90,899 to €64,898
- Trade debts +€6,556
up €6,556 (+42.9%), from €15,295 to €21,851
- Gross operating margin -€46,638
down €46,638 (-41.0%), from €113,613 to €66,975
- Taxes -€19,041
down €19,041 (-98.7%), from €19,288 to €247
- Financial income +€12,673
up €12,673 (+25345380.0%), from €0 to €12,673
of which Non-recurring financial income: +€12,470
- Depreciation +€10,819
up €10,819 (+54.8%), from €19,735 to €30,554
- Other operating charges -€3,292
down €3,292 (-63.0%), from €5,221 to €1,930
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.
Cash bridge derived
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 | €362,114 | €256,076 | -€106,038 | -29.3% |
| Fixed assets | 21/28 | €160,777 | €103,713 | -€57,064 | -35.5% |
| Tangible fixed assets | 22/27 | €160,777 | €103,713 | -€57,064 | -35.5% |
| Furniture and vehicles | 24 | €128,277 | €98,675 | -€29,602 | -23.1% |
| Other tangible fixed assets | 26 | €32,500 | €5,038 | -€27,462 | -84.5% |
| Current assets | 29/58 | €201,337 | €152,363 | -€48,974 | -24.3% |
| Amounts receivable within one year | 40/41 | €70,795 | €63,486 | -€7,309 | -10.3% |
| Trade receivables | 40 | €66,049 | €33,732 | -€32,317 | -48.9% |
| Other amounts receivable | 41 | €4,745 | €29,754 | +€25,008 | +527.0% |
| Cash at bank and in hand | 54/58 | €128,013 | €86,171 | -€41,842 | -32.7% |
| Deferred charges and accrued income | 490/1 | €2,530 | €2,706 | +€176 | +7.0% |
| Total equity and liabilities | 10/49 | €362,114 | €256,076 | -€106,038 | -29.3% |
| Equity | 10/15 | €90,266 | €130,426 | +€40,161 | +44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,806 | €109,966 | +€40,161 | +57.5% |
| Amounts payable | 17/49 | €271,849 | €125,650 | -€146,199 | -53.8% |
| Amounts payable after more than one year | 17 | €90,899 | €64,898 | -€26,001 | -28.6% |
| Financial debts | 170/4 | €90,899 | €64,898 | -€26,001 | -28.6% |
| Amounts payable within one year | 42/48 | €180,950 | €60,752 | -€120,198 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €24,974 | €26,001 | +€1,027 | +4.1% |
| Trade debts | 44 | €15,295 | €21,851 | +€6,556 | +42.9% |
| Suppliers | 440/4 | €15,295 | €21,851 | +€6,556 | +42.9% |
| Taxes, remuneration and social security | 45 | €34,714 | €5,716 | -€28,998 | -83.5% |
| Taxes | 450/3 | €34,714 | €5,716 | -€28,998 | -83.5% |
| Other amounts payable | 47/48 | €105,966 | €7,183 | -€98,783 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,735 | €30,554 | +€10,819 | +54.8% |
| Other operating charges | 640/8 | €5,221 | €1,930 | -€3,292 | -63.0% |
| Gross operating margin | 9900 | €113,613 | €66,975 | -€46,638 | -41.0% |
| Operating profit (loss) | 9901 | €88,656 | €34,491 | -€54,165 | -61.1% |
| Financial income | 75/76B | €0 | €12,673 | +€12,673 | +25345380.0% |
| Recurring financial income | 75 | €0 | €203 | +€203 | +405900.0% |
| Non-recurring financial income | 76B | - | €12,470 | +€12,470 | |
| Financial charges | 65/66B | €5,101 | €6,756 | +€1,656 | +32.5% |
| Recurring financial charges | 65 | €5,101 | €6,756 | +€1,656 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €83,556 | €40,407 | -€43,148 | -51.6% |
| Income taxes | 67/77 | €19,288 | €247 | -€19,041 | -98.7% |
| Profit (loss) for the period | 9904 | €64,268 | €40,161 | -€24,107 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,268 | €40,161 | -€24,107 | -37.5% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.