OVERSTEENSE HOEVE: 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.
OVERSTEENSE HOEVE
Largest movements
- Cash +€498,985
up €498,985 (+1,857%), from €26,878 to €525,863
mainly Receivables within one year (+€346,054) and Net result for the year (+€243,915)
- Receivables within one year -€346,054
down €346,054 (-31.1%), from €1.1m to €765,738
of which Trade receivables: -€332,808
- Tangible fixed assets -€185,505
down €185,505 (-5.7%), from €3.3m to €3.1m
of which Plant, machinery and equipment: -€129,572
- Reserves +€243,915
up €243,915 (+10.4%), from €2.3m to €2.6m
of which Distributable reserves: +€254,925
- Debts after one year -€211,294
down €211,294 (-12.4%), from €1.7m to €1.5m
- Current portion of long-term debt -€76,918
down €76,918 (-24.9%), from €308,407 to €231,490
- Gross operating margin -€228,077
down €228,077 (-18.0%), from €1.3m to €1.0m
- Depreciation +€61,621
up €61,621 (+49.7%), from €123,884 to €185,505
- Financial income -€59,863
down €59,863 (-99.8%), from €59,957 to €94
- Taxes -€41,645
down €41,645 (-32.2%), from €129,194 to €87,549
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 | €5,374,197 | €5,342,046 | -€32,150 | -0.6% |
| Fixed assets | 21/28 | €4,229,269 | €4,043,764 | -€185,505 | -4.4% |
| Tangible fixed assets | 22/27 | €3,280,016 | €3,094,511 | -€185,505 | -5.7% |
| Land and buildings | 22 | €2,605,833 | €2,581,300 | -€24,533 | -0.9% |
| Plant, machinery and equipment | 23 | €549,565 | €419,993 | -€129,572 | -23.6% |
| Leasing and similar rights | 25 | €124,618 | €93,218 | -€31,400 | -25.2% |
| Financial fixed assets | 28 | €949,253 | €949,253 | = | 0.0% |
| Current assets | 29/58 | €1,144,928 | €1,298,282 | +€153,355 | +13.4% |
| Amounts receivable within one year | 40/41 | €1,111,792 | €765,738 | -€346,054 | -31.1% |
| Trade receivables | 40 | €1,038,666 | €705,858 | -€332,808 | -32.0% |
| Other amounts receivable | 41 | €73,126 | €59,880 | -€13,246 | -18.1% |
| Cash at bank and in hand | 54/58 | €26,878 | €525,863 | +€498,985 | +1,857% |
| Deferred charges and accrued income | 490/1 | €6,258 | €6,682 | +€423 | +6.8% |
| Total equity and liabilities | 10/49 | €5,374,197 | €5,342,046 | -€32,150 | -0.6% |
| Equity | 10/15 | €3,063,242 | €3,307,158 | +€243,915 | +8.0% |
| Contributions | 10/11 | €719,321 | €719,321 | = | 0.0% |
| Capital | 10 | €719,321 | €719,321 | = | 0.0% |
| Issued capital | 100 | €719,321 | €719,321 | = | 0.0% |
| Reserves | 13 | €2,343,922 | €2,587,837 | +€243,915 | +10.4% |
| Non-distributable reserves | 130/1 | €71,932 | €71,932 | = | 0.0% |
| Legal reserve | 130 | €71,932 | €71,932 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,825 | €39,815 | -€11,010 | -21.7% |
| Distributable reserves | 133 | €2,221,165 | €2,476,090 | +€254,925 | +11.5% |
| Provisions and deferred taxes | 16 | €16,942 | €13,272 | -€3,670 | -21.7% |
| Deferred taxes | 168 | €16,942 | €13,272 | -€3,670 | -21.7% |
| Amounts payable | 17/49 | €2,294,013 | €2,021,617 | -€272,396 | -11.9% |
| Amounts payable after more than one year | 17 | €1,697,167 | €1,485,874 | -€211,294 | -12.4% |
| Financial debts | 170/4 | €1,697,167 | €1,485,874 | -€211,294 | -12.4% |
| Amounts payable within one year | 42/48 | €596,846 | €535,744 | -€61,102 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €308,407 | €231,490 | -€76,918 | -24.9% |
| Trade debts | 44 | €59,923 | €64,371 | +€4,447 | +7.4% |
| Suppliers | 440/4 | €59,923 | €64,371 | +€4,447 | +7.4% |
| Taxes, remuneration and social security | 45 | €158,874 | €168,283 | +€9,409 | +5.9% |
| Taxes | 450/3 | €77,340 | €109,567 | +€32,228 | +41.7% |
| Remuneration and social security | 454/9 | €81,534 | €58,716 | -€22,819 | -28.0% |
| Other amounts payable | 47/48 | €69,641 | €71,600 | +€1,959 | +2.8% |
| Non-recurring operating income | 76A | €244,551 | €110 | -€244,441 | -100.0% |
| Remuneration, social security and pensions | 62 | €456,935 | €453,313 | -€3,621 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,884 | €185,505 | +€61,621 | +49.7% |
| Other operating charges | 640/8 | €8,169 | €8,663 | +€494 | +6.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,264,880 | €1,036,803 | -€228,077 | -18.0% |
| Operating profit (loss) | 9901 | €675,892 | €389,322 | -€286,570 | -42.4% |
| Financial income | 75/76B | €59,957 | €94 | -€59,863 | -99.8% |
| Recurring financial income | 75 | €59,957 | €94 | -€59,863 | -99.8% |
| Financial charges | 65/66B | €70,943 | €61,622 | -€9,320 | -13.1% |
| Recurring financial charges | 65 | €70,943 | €61,622 | -€9,320 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €664,906 | €327,794 | -€337,112 | -50.7% |
| Transfer from deferred taxes | 780 | €1,409 | €3,670 | +€2,262 | +161% |
| Transfer to deferred taxes | 680 | €18,350 | €0 | -€18,350 | -100% |
| Income taxes | 67/77 | €129,194 | €87,549 | -€41,645 | -32.2% |
| Profit (loss) for the period | 9904 | €518,771 | €243,915 | -€274,855 | -53.0% |
| Transfer from tax-exempt reserves | 789 | €4,226 | €11,010 | +€6,784 | +161% |
| Transfer to tax-exempt reserves | 689 | €55,050 | €0 | -€55,050 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €467,946 | €254,925 | -€213,021 | -45.5% |
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 18 October 2026 via checked.be.