OVERSTEYNS ENGINEERING: 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.
OVERSTEYNS ENGINEERING
Largest movements
- Receivables within one year -€40,126
down €40,126 (-73.6%), from €54,511 to €14,386
of which Trade receivables: -€25,246
- Tangible fixed assets +€28,613
up €28,613 (+48.9%), from €58,482 to €87,095
of which Furniture and vehicles: +€29,304
- Cash +€6,816
up €6,816 (+25.8%), from €26,433 to €33,249
mainly Other debts (+€81,422) and Receivables within one year (+€40,126)
- Deferred charges and accrued income -€4,517
down €4,517 (-73.9%), from €6,117 to €1,599
- Other debts +€81,422
up €81,422 (+415.5%), from €19,595 to €101,016
- Reserves -€41,535
down €41,535 (-42.3%), from €98,126 to €56,591
of which Distributable reserves: -€41,535
- Profit (loss) carried forward -€39,878
new in 2025: -€39,878
- Tax, wage and social debts -€9,222
no longer reported in 2025 (was €9,222)
of which Taxes: -€7,743
- Gross operating margin +€23,495
up €23,495 (+44.5%), from €52,770 to €76,264
- Depreciation +€16,649
up €16,649 (+264.7%), from €6,291 to €22,941
- Financial charges -€2,525
down €2,525 (-91.1%), from €2,771 to €246
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 | €145,543 | €136,329 | -€9,214 | -6.3% |
| Fixed assets | 21/28 | €58,482 | €87,095 | +€28,613 | +48.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €58,482 | €87,095 | +€28,613 | +48.9% |
| Plant, machinery and equipment | 23 | €2,121 | €1,430 | -€690 | -32.6% |
| Furniture and vehicles | 24 | €56,361 | €85,665 | +€29,304 | +52.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €87,061 | €49,234 | -€37,827 | -43.4% |
| Amounts receivable within one year | 40/41 | €54,511 | €14,386 | -€40,126 | -73.6% |
| Trade receivables | 40 | €32,711 | €7,465 | -€25,246 | -77.2% |
| Other amounts receivable | 41 | €21,800 | €6,920 | -€14,880 | -68.3% |
| Cash at bank and in hand | 54/58 | €26,433 | €33,249 | +€6,816 | +25.8% |
| Deferred charges and accrued income | 490/1 | €6,117 | €1,599 | -€4,517 | -73.9% |
| Total equity and liabilities | 10/49 | €145,543 | €136,329 | -€9,214 | -6.3% |
| Equity | 10/15 | €116,726 | €35,313 | -€81,413 | -69.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,126 | €56,591 | -€41,535 | -42.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €96,266 | €54,731 | -€41,535 | -43.1% |
| Profit (loss) carried forward | 14 | - | -€39,878 | -€39,878 | |
| Amounts payable | 17/49 | €28,817 | €101,016 | +€72,199 | +250.5% |
| Amounts payable within one year | 42/48 | €28,817 | €101,016 | +€72,199 | +250.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,222 | - | -€9,222 | |
| Taxes | 450/3 | €7,743 | - | -€7,743 | |
| Remuneration and social security | 454/9 | €1,480 | - | -€1,480 | |
| Other amounts payable | 47/48 | €19,595 | €101,016 | +€81,422 | +415.5% |
| Non-recurring operating income | 76A | - | €496 | +€496 | |
| Remuneration, social security and pensions | 62 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,291 | €22,941 | +€16,649 | +264.7% |
| Other operating charges | 640/8 | €402 | €72 | -€330 | -82.2% |
| Non-recurring operating charges | 66A | - | €3,300 | +€3,300 | |
| Gross operating margin | 9900 | €52,770 | €76,264 | +€23,495 | +44.5% |
| Operating profit (loss) | 9901 | €46,070 | €49,953 | +€3,882 | +8.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2900.0% |
| Financial charges | 65/66B | €2,771 | €246 | -€2,525 | -91.1% |
| Recurring financial charges | 65 | €2,771 | €246 | -€2,525 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €43,300 | €49,707 | +€6,408 | +14.8% |
| Income taxes | 67/77 | €12,710 | €12,787 | +€76 | +0.6% |
| Profit (loss) for the period | 9904 | €30,590 | €36,921 | +€6,331 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,590 | €36,921 | +€6,331 | +20.7% |
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 10 October 2026 via checked.be.