Overveld: 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.
Overveld
Largest movements
- Receivables within one year +€10,422
up €10,422 (+745%), from €1,399 to €11,821
of which Trade receivables: +€10,556
- Intangible fixed assets -€7,080
down €7,080 (-63.2%), from €11,203 to €4,123
- Tangible fixed assets +€1,456
up €1,456 (+4.6%), from €31,428 to €32,884
of which Furniture and vehicles: +€1,803
- Current investments +€1,166
new in 2023: €1,166
- Profit (loss) carried forward +€5,618
up €5,618 (+4.1%), from -€137,715 to -€132,097
- Other debts -€4,680
down €4,680 (-2.9%), from €158,985 to €154,305
- Tax, wage and social debts +€3,522
up €3,522 (+68.5%), from €5,140 to €8,662
- Trade debts +€1,698
up €1,698 (+206%), from €826 to €2,524
- Turnover +€7,860
up €7,860 (+28.5%), from €27,590 to €35,450
- Gross operating margin +€6,777
up €6,777 (+45.1%), from €15,023 to €21,800
- Financial income -€1,076
no longer reported in 2023 (was €1,076)
- Other operating charges -€857
down €857 (-52.8%), from €1,624 to €767
- Financial charges -€418
down €418 (-83.3%), from €502 to €84
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,336 | €53,494 | +€6,158 | +13.0% |
| Fixed assets | 21/28 | €43,832 | €38,207 | -€5,625 | -12.8% |
| Intangible fixed assets | 21 | €11,203 | €4,123 | -€7,080 | -63.2% |
| Tangible fixed assets | 22/27 | €31,428 | €32,884 | +€1,456 | +4.6% |
| Plant, machinery and equipment | 23 | €814 | €467 | -€347 | -42.6% |
| Furniture and vehicles | 24 | €30,614 | €32,417 | +€1,803 | +5.9% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €3,504 | €15,287 | +€11,783 | +336% |
| Amounts receivable within one year | 40/41 | €1,399 | €11,821 | +€10,422 | +745% |
| Trade receivables | 40 | €1,265 | €11,821 | +€10,556 | +834% |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Current investments | 50/53 | - | €1,166 | +€1,166 | |
| Cash at bank and in hand | 54/58 | €2,105 | €2,300 | +€195 | +9.3% |
| Total equity and liabilities | 10/49 | €47,336 | €53,494 | +€6,158 | +13.0% |
| Equity | 10/15 | -€119,115 | -€113,497 | +€5,618 | +4.7% |
| Reserves | 13 | €18,600 | €18,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,715 | -€132,097 | +€5,618 | +4.1% |
| Amounts payable | 17/49 | €166,450 | €166,991 | +€541 | +0.3% |
| Amounts payable within one year | 42/48 | €166,450 | €166,991 | +€541 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €1,500 | = | 0.0% |
| Trade debts | 44 | €826 | €2,524 | +€1,698 | +206% |
| Suppliers | 440/4 | €826 | €2,524 | +€1,698 | +206% |
| Taxes, remuneration and social security | 45 | €5,140 | €8,662 | +€3,522 | +68.5% |
| Taxes | 450/3 | €5,140 | €8,662 | +€3,522 | +68.5% |
| Other amounts payable | 47/48 | €158,985 | €154,305 | -€4,680 | -2.9% |
| Turnover | 70 | €27,590 | €35,450 | +€7,860 | +28.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,787 | €13,650 | -€137 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,206 | €12,474 | +€268 | +2.2% |
| Other operating charges | 640/8 | €1,624 | €767 | -€857 | -52.8% |
| Gross operating margin | 9900 | €15,023 | €21,800 | +€6,777 | +45.1% |
| Operating profit (loss) | 9901 | €1,192 | €8,559 | +€7,367 | +618% |
| Financial income | 75/76B | €1,076 | - | -€1,076 | |
| Recurring financial income | 75 | €1,076 | - | -€1,076 | |
| Financial charges | 65/66B | €502 | €84 | -€418 | -83.3% |
| Recurring financial charges | 65 | €502 | €84 | -€418 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €1,766 | €8,475 | +€6,709 | +380% |
| Income taxes | 67/77 | €3,105 | €2,857 | -€248 | -8.0% |
| Profit (loss) for the period | 9904 | -€1,339 | €5,618 | +€6,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,339 | €5,618 | +€6,957 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.