Overuur: 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.
Overuur
Largest movements
- Cash +€89,570
up €89,570 (+77.5%), from €115,538 to €205,108
mainly Net result for the year (+€104,981) and Other debts (+€48,218)
- Receivables within one year +€22,854
up €22,854 (+35.3%), from €64,824 to €87,677
of which Trade receivables: +€26,354
- Financial fixed assets +€7,320
new in 2025: €7,320
- Other debts +€48,218
up €48,218 (+1293.5%), from €3,728 to €51,946
- Reserves +€37,578
up €37,578 (+45.6%), from €82,403 to €119,981
- Trade debts +€20,362
up €20,362 (+74.7%), from €27,243 to €47,606
- Tax, wage and social debts +€8,387
up €8,387 (+16.5%), from €50,737 to €59,124
of which Taxes: +€10,086
- Current portion of long-term debt +€5,472
up €5,472 (+143.6%), from €3,811 to €9,283
- Gross operating margin +€123,195
up €123,195 (+44.9%), from €274,506 to €397,701
- Taxes +€22,372
up €22,372 (+161.7%), from €13,833 to €36,206
- Staff costs +€17,784
up €17,784 (+8.1%), from €220,640 to €238,424
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 | €209,572 | €331,288 | +€121,716 | +58.1% |
| Fixed assets | 21/28 | €22,616 | €32,285 | +€9,669 | +42.8% |
| Tangible fixed assets | 22/27 | €22,616 | €24,965 | +€2,349 | +10.4% |
| Land and buildings | 22 | - | €13,005 | +€13,005 | |
| Plant, machinery and equipment | 23 | €8,622 | €3,591 | -€5,031 | -58.3% |
| Furniture and vehicles | 24 | €13,994 | €8,369 | -€5,624 | -40.2% |
| Financial fixed assets | 28 | - | €7,320 | +€7,320 | |
| Current assets | 29/58 | €186,956 | €299,003 | +€112,047 | +59.9% |
| Amounts receivable within one year | 40/41 | €64,824 | €87,677 | +€22,854 | +35.3% |
| Trade receivables | 40 | €61,324 | €87,677 | +€26,354 | +43.0% |
| Other amounts receivable | 41 | €3,500 | - | -€3,500 | |
| Cash at bank and in hand | 54/58 | €115,538 | €205,108 | +€89,570 | +77.5% |
| Deferred charges and accrued income | 490/1 | €6,594 | €6,217 | -€377 | -5.7% |
| Total equity and liabilities | 10/49 | €209,572 | €331,288 | +€121,716 | +58.1% |
| Equity | 10/15 | €104,874 | €142,452 | +€37,578 | +35.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,403 | €119,981 | +€37,578 | +45.6% |
| Distributable reserves | 133 | €82,403 | €119,981 | +€37,578 | +45.6% |
| Profit (loss) carried forward | 14 | €16,271 | €16,271 | = | 0.0% |
| Amounts payable | 17/49 | €104,698 | €188,836 | +€84,138 | +80.4% |
| Amounts payable after more than one year | 17 | €12,888 | €17,053 | +€4,165 | +32.3% |
| Financial debts | 170/4 | €12,888 | €17,053 | +€4,165 | +32.3% |
| Amounts payable within one year | 42/48 | €91,810 | €171,783 | +€79,973 | +87.1% |
| Current portion of amounts payable after more than one year | 42 | €3,811 | €9,283 | +€5,472 | +143.6% |
| Financial debts | 43 | €6,290 | €3,825 | -€2,466 | -39.2% |
| Other loans | 439 | €6,290 | €3,825 | -€2,466 | -39.2% |
| Trade debts | 44 | €27,243 | €47,606 | +€20,362 | +74.7% |
| Suppliers | 440/4 | €27,243 | €47,606 | +€20,362 | +74.7% |
| Taxes, remuneration and social security | 45 | €50,737 | €59,124 | +€8,387 | +16.5% |
| Taxes | 450/3 | €12,263 | €22,349 | +€10,086 | +82.2% |
| Remuneration and social security | 454/9 | €38,474 | €36,775 | -€1,699 | -4.4% |
| Other amounts payable | 47/48 | €3,728 | €51,946 | +€48,218 | +1293.5% |
| Remuneration, social security and pensions | 62 | €220,640 | €238,424 | +€17,784 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,437 | €13,058 | +€622 | +5.0% |
| Other operating charges | 640/8 | €1,387 | €1,585 | +€199 | +14.3% |
| Gross operating margin | 9900 | €274,506 | €397,701 | +€123,195 | +44.9% |
| Operating profit (loss) | 9901 | €40,042 | €144,633 | +€104,591 | +261.2% |
| Financial income | 75/76B | €25 | €31 | +€6 | +22.4% |
| Recurring financial income | 75 | €25 | €31 | +€6 | +22.4% |
| Financial charges | 65/66B | €4,422 | €3,477 | -€944 | -21.4% |
| Recurring financial charges | 65 | €4,422 | €3,477 | -€944 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €35,645 | €141,186 | +€105,541 | +296.1% |
| Income taxes | 67/77 | €13,833 | €36,206 | +€22,372 | +161.7% |
| Profit (loss) for the period | 9904 | €21,812 | €104,981 | +€83,169 | +381.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,812 | €104,981 | +€83,169 | +381.3% |
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 6 October 2026 via checked.be.