OVERONDERNEMERS.BE: 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.
OVERONDERNEMERS.BE
Largest movements
- Cash +€21,687
up €21,687 (+383%), from €5,663 to €27,351
mainly Net result for the year (+€21,477) and Tax, wage and social debts (+€6,163)
- Intangible fixed assets +€8,421
new in 2025: €8,421
- Financial fixed assets +€2,550
new in 2025: €2,550
- Deferred charges and accrued income +€646
up €646, from €0 to €646
- Reserves +€21,477
up €21,477 (+275%), from €7,823 to €29,301
- Tax, wage and social debts +€6,163
up €6,163 (+278%), from €2,216 to €8,379
- Trade debts +€4,657
up €4,657 (+839%), from €555 to €5,212
- Other debts +€681
new in 2025: €681
- Gross operating margin +€20,654
up €20,654 (+184%), from €11,242 to €31,896
- Taxes +€4,396
up €4,396 (+216%), from €2,034 to €6,430
- Depreciation +€1,916
up €1,916 (+283%), from €678 to €2,594
- Other operating charges +€1,114
up €1,114 (+884%), from €126 to €1,240
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 | €15,594 | €48,573 | +€32,979 | +211% |
| Fixed assets | 21/28 | €3,822 | €14,859 | +€11,037 | +289% |
| Intangible fixed assets | 21 | - | €8,421 | +€8,421 | |
| Tangible fixed assets | 22/27 | €3,822 | €3,888 | +€66 | +1.7% |
| Furniture and vehicles | 24 | €3,822 | €3,888 | +€66 | +1.7% |
| Financial fixed assets | 28 | - | €2,550 | +€2,550 | |
| Current assets | 29/58 | €11,772 | €33,714 | +€21,942 | +186% |
| Amounts receivable within one year | 40/41 | €6,109 | €5,718 | -€391 | -6.4% |
| Trade receivables | 40 | €4,934 | €5,520 | +€586 | +11.9% |
| Other amounts receivable | 41 | €1,175 | €198 | -€977 | -83.2% |
| Cash at bank and in hand | 54/58 | €5,663 | €27,351 | +€21,687 | +383% |
| Deferred charges and accrued income | 490/1 | €0 | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €15,594 | €48,573 | +€32,979 | +211% |
| Equity | 10/15 | €12,823 | €34,301 | +€21,477 | +167% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,823 | €29,301 | +€21,477 | +275% |
| Distributable reserves | 133 | €7,823 | €29,301 | +€21,477 | +275% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,771 | €14,273 | +€11,502 | +415% |
| Amounts payable within one year | 42/48 | €2,771 | €14,273 | +€11,502 | +415% |
| Trade debts | 44 | €555 | €5,212 | +€4,657 | +839% |
| Suppliers | 440/4 | €555 | €5,212 | +€4,657 | +839% |
| Taxes, remuneration and social security | 45 | €2,216 | €8,379 | +€6,163 | +278% |
| Taxes | 450/3 | €2,216 | €8,379 | +€6,163 | +278% |
| Other amounts payable | 47/48 | - | €681 | +€681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €2,594 | +€1,916 | +283% |
| Other operating charges | 640/8 | €126 | €1,240 | +€1,114 | +884% |
| Gross operating margin | 9900 | €11,242 | €31,896 | +€20,654 | +184% |
| Operating profit (loss) | 9901 | €10,438 | €28,062 | +€17,624 | +169% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.3% |
| Financial charges | 65/66B | €264 | €155 | -€109 | -41.3% |
| Recurring financial charges | 65 | €264 | €155 | -€109 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €10,177 | €27,907 | +€17,731 | +174% |
| Income taxes | 67/77 | €2,034 | €6,430 | +€4,396 | +216% |
| Profit (loss) for the period | 9904 | €8,143 | €21,477 | +€13,335 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €8,143 | €21,477 | +€13,335 | +164% |
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 27 October 2026 via checked.be.