OVERSCORE: what changed
Two fiscal 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.
OVERSCORE
Largest movements
- Receivables within one year +€159,169
up €159,169 (+322.1%), from €49,421 to €208,591
of which Other amounts receivable: +€203,591
- Receivables after one year -€113,367
down €113,367 (-100.0%), from €113,367 to €0
- Cash -€11,264
down €11,264 (-6.6%), from €170,612 to €159,348
mainly Receivables within one year (-€159,169) and Tax, wage and social debts (-€32,585)
- Profit (loss) carried forward +€70,323
up €70,323 (+30.1%), from €233,954 to €304,276
- Tax, wage and social debts -€32,585
down €32,585 (-35.2%), from €92,670 to €60,085
- Trade debts -€4,097
down €4,097 (-63.7%), from €6,432 to €2,335
- Gross operating margin -€20,159
down €20,159 (-19.2%), from €105,193 to €85,034
- Taxes -€4,437
down €4,437 (-19.4%), from €22,925 to €18,488
- Financial income +€2,313
up €2,313 (+37.2%), from €6,219 to €8,532
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.
Cash bridge derived
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 | €338,114 | €371,697 | +€33,583 | +9.9% |
| Fixed assets | 21/28 | €2,780 | €1,721 | -€1,059 | -38.1% |
| Tangible fixed assets | 22/27 | €2,780 | €1,721 | -€1,059 | -38.1% |
| Plant, machinery and equipment | 23 | €874 | €606 | -€268 | -30.7% |
| Furniture and vehicles | 24 | €1,906 | €1,115 | -€791 | -41.5% |
| Current assets | 29/58 | €335,334 | €369,975 | +€34,642 | +10.3% |
| Amounts receivable after more than one year | 29 | €113,367 | €0 | -€113,367 | -100.0% |
| Other amounts receivable | 291 | €113,367 | €0 | -€113,367 | -100.0% |
| Amounts receivable within one year | 40/41 | €49,421 | €208,591 | +€159,169 | +322.1% |
| Trade receivables | 40 | €49,421 | €5,000 | -€44,421 | -89.9% |
| Other amounts receivable | 41 | - | €203,591 | +€203,591 | |
| Cash at bank and in hand | 54/58 | €170,612 | €159,348 | -€11,264 | -6.6% |
| Deferred charges and accrued income | 490/1 | €1,934 | €2,037 | +€103 | +5.3% |
| Total equity and liabilities | 10/49 | €338,114 | €371,697 | +€33,583 | +9.9% |
| Equity | 10/15 | €238,954 | €309,276 | +€70,323 | +29.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,954 | €304,276 | +€70,323 | +30.1% |
| Amounts payable | 17/49 | €99,160 | €62,420 | -€36,740 | -37.1% |
| Amounts payable within one year | 42/48 | €99,102 | €62,420 | -€36,681 | -37.0% |
| Trade debts | 44 | €6,432 | €2,335 | -€4,097 | -63.7% |
| Suppliers | 440/4 | €6,432 | €2,335 | -€4,097 | -63.7% |
| Taxes, remuneration and social security | 45 | €92,670 | €60,085 | -€32,585 | -35.2% |
| Taxes | 450/3 | €92,670 | €60,085 | -€32,585 | -35.2% |
| Accrued charges and deferred income | 492/3 | €58 | €0 | -€58 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €1,059 | +€375 | +54.8% |
| Other operating charges | 640/8 | €537 | €1,054 | +€517 | +96.4% |
| Gross operating margin | 9900 | €105,193 | €85,034 | -€20,159 | -19.2% |
| Operating profit (loss) | 9901 | €103,973 | €82,922 | -€21,051 | -20.2% |
| Financial income | 75/76B | €6,219 | €8,532 | +€2,313 | +37.2% |
| Recurring financial income | 75 | €6,219 | €8,532 | +€2,313 | +37.2% |
| Financial charges | 65/66B | €3,137 | €2,643 | -€494 | -15.8% |
| Recurring financial charges | 65 | €3,137 | €2,643 | -€494 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €107,054 | €88,811 | -€18,243 | -17.0% |
| Income taxes | 67/77 | €22,925 | €18,488 | -€4,437 | -19.4% |
| Profit (loss) for the period | 9904 | €84,129 | €70,323 | -€13,806 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,129 | €70,323 | -€13,806 | -16.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.