OVERSEAS: 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.
OVERSEAS
Largest movements
- Receivables within one year -€117,787
down €117,787 (-15.1%), from €779,317 to €661,530
of which Trade receivables: -€115,545
- Cash -€11,397
down €11,397 (-54.3%), from €20,987 to €9,590
mainly Other debts (-€358,773) and Tax, wage and social debts (-€100,615)
- Tangible fixed assets -€8,618
down €8,618 (-18.8%), from €45,770 to €37,152
- Other debts -€358,773
down €358,773 (-100%), from €358,773 to €0
- Trade debts +€255,785
up €255,785 (+1,211%), from €21,123 to €276,907
- Tax, wage and social debts -€100,615
down €100,615 (-31.1%), from €323,116 to €222,502
- Reserves +€68,999
up €68,999 (+51.8%), from €133,302 to €202,301
- Staff costs +€24,822
up €24,822 (+222%), from €11,176 to €35,998
- Gross operating margin -€21,788
down €21,788 (-14.1%), from €154,940 to €133,152
- Financial income +€20,982
up €20,982 (+42,672%), from €49 to €21,031
- Financial charges -€14,204
down €14,204 (-53.0%), from €26,825 to €12,621
- Depreciation +€7,512
up €7,512 (+309%), from €2,432 to €9,944
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 | €856,315 | €723,223 | -€133,091 | -15.5% |
| Fixed assets | 21/28 | €54,961 | €46,343 | -€8,618 | -15.7% |
| Tangible fixed assets | 22/27 | €45,770 | €37,152 | -€8,618 | -18.8% |
| Furniture and vehicles | 24 | €45,770 | €37,152 | -€8,618 | -18.8% |
| Financial fixed assets | 28 | €9,191 | €9,191 | = | 0.0% |
| Current assets | 29/58 | €801,354 | €676,881 | -€124,473 | -15.5% |
| Amounts receivable within one year | 40/41 | €779,317 | €661,530 | -€117,787 | -15.1% |
| Trade receivables | 40 | €751,790 | €636,245 | -€115,545 | -15.4% |
| Other amounts receivable | 41 | €27,527 | €25,286 | -€2,242 | -8.1% |
| Cash at bank and in hand | 54/58 | €20,987 | €9,590 | -€11,397 | -54.3% |
| Deferred charges and accrued income | 490/1 | €1,049 | €5,760 | +€4,711 | +449% |
| Total equity and liabilities | 10/49 | €856,315 | €723,223 | -€133,091 | -15.5% |
| Equity | 10/15 | €153,302 | €222,301 | +€68,999 | +45.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €133,302 | €202,301 | +€68,999 | +51.8% |
| Distributable reserves | 133 | €133,302 | €202,301 | +€68,999 | +51.8% |
| Amounts payable | 17/49 | €703,013 | €500,922 | -€202,090 | -28.7% |
| Amounts payable within one year | 42/48 | €703,013 | €499,409 | -€203,603 | -29.0% |
| Trade debts | 44 | €21,123 | €276,907 | +€255,785 | +1,211% |
| Suppliers | 440/4 | €21,123 | €276,907 | +€255,785 | +1,211% |
| Taxes, remuneration and social security | 45 | €323,116 | €222,502 | -€100,615 | -31.1% |
| Taxes | 450/3 | €323,116 | €222,502 | -€100,615 | -31.1% |
| Other amounts payable | 47/48 | €358,773 | €0 | -€358,773 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €1,513 | +€1,513 | |
| Remuneration, social security and pensions | 62 | €11,176 | €35,998 | +€24,822 | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,432 | €9,944 | +€7,512 | +309% |
| Other operating charges | 640/8 | €387 | €517 | +€131 | +33.8% |
| Gross operating margin | 9900 | €154,940 | €133,152 | -€21,788 | -14.1% |
| Operating profit (loss) | 9901 | €140,946 | €86,693 | -€54,253 | -38.5% |
| Financial income | 75/76B | €49 | €21,031 | +€20,982 | +42,672% |
| Recurring financial income | 75 | €49 | €21,031 | +€20,982 | +42,672% |
| Financial charges | 65/66B | €26,825 | €12,621 | -€14,204 | -53.0% |
| Recurring financial charges | 65 | €26,825 | €12,621 | -€14,204 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €114,170 | €95,103 | -€19,067 | -16.7% |
| Income taxes | 67/77 | €30,072 | €26,104 | -€3,969 | -13.2% |
| Profit (loss) for the period | 9904 | €84,097 | €68,999 | -€15,098 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,097 | €68,999 | -€15,098 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.