OVERO: 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.
OVERO
Largest movements
- Receivables within one year +€3,881
up €3,881 (+401%), from €968 to €4,849
of which Other amounts receivable: +€3,041
- Cash -€1,276
down €1,276 (-26.4%), from €4,835 to €3,559
mainly Receivables within one year (-€3,881) and Trade debts (-€194)
- Stocks and contracts -€273
down €273 (-3.3%), from €8,187 to €7,914
- Tax, wage and social debts +€1,459
up €1,459 (+44.0%), from €3,316 to €4,775
of which Remuneration and social security: +€1,716
- Profit (loss) carried forward +€1,099
up €1,099 (+11.1%), from -€9,868 to -€8,769
- Trade debts -€194
down €194 (-22.1%), from €878 to €684
- Gross operating margin +€464
up €464 (+61.5%), from €754 to €1,218
- Financial charges -€206
down €206 (-84.1%), from €245 to €39
- Other operating charges -€126
no longer reported in 2025 (was €126)
- Financial income -€28
down €28 (-41.8%), from €67 to €39
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 | €14,166 | €16,530 | +€2,364 | +16.7% |
| Fixed assets | 21/28 | €176 | €57 | -€119 | -67.6% |
| Tangible fixed assets | 22/27 | €176 | €57 | -€119 | -67.6% |
| Plant, machinery and equipment | 23 | €176 | €57 | -€119 | -67.6% |
| Current assets | 29/58 | €13,990 | €16,473 | +€2,483 | +17.7% |
| Stocks and contracts in progress | 3 | €8,187 | €7,914 | -€273 | -3.3% |
| Stocks | 30/36 | €8,187 | €7,914 | -€273 | -3.3% |
| Amounts receivable within one year | 40/41 | €968 | €4,849 | +€3,881 | +401% |
| Trade receivables | 40 | €120 | €960 | +€840 | +700% |
| Other amounts receivable | 41 | €848 | €3,889 | +€3,041 | +359% |
| Cash at bank and in hand | 54/58 | €4,835 | €3,559 | -€1,276 | -26.4% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €14,166 | €16,530 | +€2,364 | +16.7% |
| Equity | 10/15 | €9,972 | €11,071 | +€1,099 | +11.0% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,868 | -€8,769 | +€1,099 | +11.1% |
| Amounts payable | 17/49 | €4,194 | €5,459 | +€1,265 | +30.2% |
| Amounts payable within one year | 42/48 | €4,194 | €5,459 | +€1,265 | +30.2% |
| Trade debts | 44 | €878 | €684 | -€194 | -22.1% |
| Suppliers | 440/4 | €878 | €684 | -€194 | -22.1% |
| Taxes, remuneration and social security | 45 | €3,316 | €4,775 | +€1,459 | +44.0% |
| Taxes | 450/3 | €1,619 | €1,362 | -€257 | -15.9% |
| Remuneration and social security | 454/9 | €1,697 | €3,413 | +€1,716 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €119 | = | 0.0% |
| Other operating charges | 640/8 | €126 | - | -€126 | |
| Gross operating margin | 9900 | €754 | €1,218 | +€464 | +61.5% |
| Operating profit (loss) | 9901 | €509 | €1,099 | +€590 | +116% |
| Financial income | 75/76B | €67 | €39 | -€28 | -41.8% |
| Recurring financial income | 75 | €67 | €39 | -€28 | -41.8% |
| Financial charges | 65/66B | €245 | €39 | -€206 | -84.1% |
| Recurring financial charges | 65 | €245 | €39 | -€206 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €331 | €1,099 | +€768 | +232% |
| Profit (loss) for the period | 9904 | €331 | €1,099 | +€768 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €331 | €1,099 | +€768 | +232% |
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 13 October 2026 via checked.be.