OVERSTIJNS: 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.
OVERSTIJNS
Largest movements
- Cash +€252,431
up €252,431 (+46.9%), from €538,015 to €790,446
mainly Net result for the year (+€166,654) and Receivables within one year (+€54,569)
- Receivables within one year -€54,569
down €54,569 (-99.8%), from €54,681 to €112
of which Trade receivables: -€41,065
- Receivables after one year -€13,000
no longer reported in 2025 (was €13,000)
- Reserves +€165,821
up €165,821 (+19.3%), from €859,229 to €1.0m
- Trade debts +€15,179
up €15,179 (+42.5%), from €35,755 to €50,934
- Gross operating margin +€72,957
up €72,957 (+43.9%), from €166,136 to €239,094
- Taxes +€22,694
up €22,694 (+43.4%), from €52,326 to €75,020
- Financial income -€4,111
down €4,111 (-47.5%), from €8,647 to €4,536
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 | €929,732 | €1,116,400 | +€186,668 | +20.1% |
| Fixed assets | 21/28 | €322,346 | €323,632 | +€1,287 | +0.4% |
| Tangible fixed assets | 22/27 | €18 | €1,305 | +€1,287 | +7109.0% |
| Plant, machinery and equipment | 23 | €18 | €1,305 | +€1,287 | +7109.0% |
| Financial fixed assets | 28 | €322,328 | €322,328 | = | 0.0% |
| Current assets | 29/58 | €607,386 | €792,767 | +€185,381 | +30.5% |
| Amounts receivable after more than one year | 29 | €13,000 | - | -€13,000 | |
| Other amounts receivable | 291 | €13,000 | - | -€13,000 | |
| Amounts receivable within one year | 40/41 | €54,681 | €112 | -€54,569 | -99.8% |
| Trade receivables | 40 | €41,174 | €109 | -€41,065 | -99.7% |
| Other amounts receivable | 41 | €13,507 | €4 | -€13,504 | -100.0% |
| Cash at bank and in hand | 54/58 | €538,015 | €790,446 | +€252,431 | +46.9% |
| Deferred charges and accrued income | 490/1 | €1,690 | €2,209 | +€519 | +30.7% |
| Total equity and liabilities | 10/49 | €929,732 | €1,116,400 | +€186,668 | +20.1% |
| Equity | 10/15 | €865,429 | €1,031,250 | +€165,821 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €859,229 | €1,025,050 | +€165,821 | +19.3% |
| Distributable reserves | 133 | €859,229 | €1,025,050 | +€165,821 | +19.3% |
| Amounts payable | 17/49 | €64,303 | €85,150 | +€20,846 | +32.4% |
| Amounts payable within one year | 42/48 | €61,323 | €83,790 | +€22,466 | +36.6% |
| Trade debts | 44 | €35,755 | €50,934 | +€15,179 | +42.5% |
| Suppliers | 440/4 | €35,755 | €50,934 | +€15,179 | +42.5% |
| Taxes, remuneration and social security | 45 | €24,709 | €31,152 | +€6,442 | +26.1% |
| Taxes | 450/3 | €24,709 | €31,152 | +€6,442 | +26.1% |
| Other amounts payable | 47/48 | €859 | €1,704 | +€845 | +98.4% |
| Accrued charges and deferred income | 492/3 | €2,980 | €1,360 | -€1,620 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €35 | -€425 | -92.4% |
| Other operating charges | 640/8 | €1,726 | €1,778 | +€53 | +3.1% |
| Gross operating margin | 9900 | €166,136 | €239,094 | +€72,957 | +43.9% |
| Operating profit (loss) | 9901 | €163,950 | €237,280 | +€73,330 | +44.7% |
| Financial income | 75/76B | €8,647 | €4,536 | -€4,111 | -47.5% |
| Recurring financial income | 75 | €8,647 | €4,536 | -€4,111 | -47.5% |
| Financial charges | 65/66B | €170 | €142 | -€27 | -16.1% |
| Recurring financial charges | 65 | €170 | €142 | -€27 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €172,428 | €241,674 | +€69,246 | +40.2% |
| Income taxes | 67/77 | €52,326 | €75,020 | +€22,694 | +43.4% |
| Profit (loss) for the period | 9904 | €120,102 | €166,654 | +€46,552 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,102 | €166,654 | +€46,552 | +38.8% |
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 11 October 2026 via checked.be.