OVERSTAG: 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.
OVERSTAG
Largest movements
- Cash +€15,936
up €15,936 (+17.2%), from €92,548 to €108,484
mainly Contributions, distributions and other (+€20,000) and Depreciation (+€3,193)
- Tangible fixed assets -€1,498
down €1,498 (-22.0%), from €6,809 to €5,311
of which Furniture and vehicles: -€1,169
- Contributions +€20,000
up €20,000 (+400.0%), from €5,000 to €25,000
- Reserves +€5,362
up €5,362 (+7.9%), from €67,928 to €73,289
- Profit (loss) carried forward -€4,099
down €4,099 (-100.0%), from €4,099 to €0
- Tax, wage and social debts -€3,396
down €3,396 (-17.3%), from €19,597 to €16,201
- Gross operating margin -€22,350
down €22,350 (-75.2%), from €29,715 to €7,365
- Taxes -€4,953
down €4,953 (-75.2%), from €6,585 to €1,633
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 | €122,338 | €139,178 | +€16,840 | +13.8% |
| Fixed assets | 21/28 | €6,809 | €5,311 | -€1,498 | -22.0% |
| Tangible fixed assets | 22/27 | €6,809 | €5,311 | -€1,498 | -22.0% |
| Furniture and vehicles | 24 | €6,370 | €5,202 | -€1,169 | -18.3% |
| Other tangible fixed assets | 26 | €439 | €110 | -€329 | -75.0% |
| Current assets | 29/58 | €115,529 | €133,867 | +€18,338 | +15.9% |
| Stocks and contracts in progress | 3 | €10,172 | €10,255 | +€84 | +0.8% |
| Stocks | 30/36 | €10,172 | €10,255 | +€84 | +0.8% |
| Amounts receivable within one year | 40/41 | €11,635 | €12,670 | +€1,035 | +8.9% |
| Trade receivables | 40 | €9,727 | €8,973 | -€754 | -7.8% |
| Other amounts receivable | 41 | €1,908 | €3,697 | +€1,789 | +93.7% |
| Cash at bank and in hand | 54/58 | €92,548 | €108,484 | +€15,936 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,174 | €2,457 | +€1,283 | +109.3% |
| Total equity and liabilities | 10/49 | €122,338 | €139,178 | +€16,840 | +13.8% |
| Equity | 10/15 | €77,027 | €98,289 | +€21,263 | +27.6% |
| Contributions | 10/11 | €5,000 | €25,000 | +€20,000 | +400.0% |
| Reserves | 13 | €67,928 | €73,289 | +€5,362 | +7.9% |
| Distributable reserves | 133 | €67,928 | €73,289 | +€5,362 | +7.9% |
| Profit (loss) carried forward | 14 | €4,099 | €0 | -€4,099 | -100.0% |
| Amounts payable | 17/49 | €45,311 | €40,888 | -€4,423 | -9.8% |
| Amounts payable within one year | 42/48 | €45,311 | €40,888 | -€4,423 | -9.8% |
| Financial debts | 43 | €6,474 | €5,172 | -€1,302 | -20.1% |
| Credit institutions | 430/8 | €6,474 | €5,172 | -€1,302 | -20.1% |
| Trade debts | 44 | €1,976 | €1,981 | +€6 | +0.3% |
| Suppliers | 440/4 | €1,976 | €1,981 | +€6 | +0.3% |
| Taxes, remuneration and social security | 45 | €19,597 | €16,201 | -€3,396 | -17.3% |
| Taxes | 450/3 | €19,597 | €16,201 | -€3,396 | -17.3% |
| Other amounts payable | 47/48 | €17,265 | €17,534 | +€269 | +1.6% |
| Non-recurring operating income | 76A | €172 | €0 | -€172 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,903 | €3,193 | +€290 | +10.0% |
| Other operating charges | 640/8 | €702 | €791 | +€88 | +12.6% |
| Gross operating margin | 9900 | €29,715 | €7,365 | -€22,350 | -75.2% |
| Operating profit (loss) | 9901 | €26,109 | €3,381 | -€22,728 | -87.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €654 | €486 | -€168 | -25.7% |
| Recurring financial charges | 65 | €654 | €486 | -€168 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €25,456 | €2,895 | -€22,560 | -88.6% |
| Income taxes | 67/77 | €6,585 | €1,633 | -€4,953 | -75.2% |
| Profit (loss) for the period | 9904 | €18,870 | €1,263 | -€17,607 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,870 | €1,263 | -€17,607 | -93.3% |
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 4 October 2026 via checked.be.