Overwatch: 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.
Overwatch
Largest movements
- Receivables within one year +€1,500
up €1,500, from €0 to €1,500
- Tangible fixed assets -€1,218
down €1,218 (-100.0%), from €1,218 to €0
of which Furniture and vehicles: -€1,025
- Other debts +€36,687
up €36,687 (+124.4%), from €29,481 to €66,168
- Trade debts -€14,097
down €14,097 (-100.0%), from €14,097 to €0
- Debts after one year -€9,745
down €9,745 (-100.0%), from €9,745 to €0
- Profit (loss) carried forward -€9,280
down €9,280 (-15.2%), from -€60,942 to -€70,222
- Tax, wage and social debts -€3,286
down €3,286 (-44.2%), from €7,437 to €4,150
- Other operating charges -€3,393
down €3,393 (-83.5%), from €4,063 to €670
- Gross operating margin -€2,808
down €2,808 (-828.3%), from -€339 to -€3,147
- Financial charges +€2,214
up €2,214 (+109.7%), from €2,018 to €4,233
- Taxes +€1,230
new in 2024: €1,230
- Depreciation -€830
down €830 (-100.0%), from €830 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,218 | €1,500 | +€282 | +23.2% |
| Fixed assets | 21/28 | €1,218 | €0 | -€1,218 | -100.0% |
| Tangible fixed assets | 22/27 | €1,218 | €0 | -€1,218 | -100.0% |
| Plant, machinery and equipment | 23 | €193 | €0 | -€193 | -100.0% |
| Furniture and vehicles | 24 | €1,025 | €0 | -€1,025 | -100.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €0 | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €0 | €1,500 | +€1,500 | |
| Trade receivables | 40 | €0 | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,218 | €1,500 | +€282 | +23.2% |
| Equity | 10/15 | -€59,542 | -€68,822 | -€9,280 | -15.6% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,942 | -€70,222 | -€9,280 | -15.2% |
| Amounts payable | 17/49 | €60,760 | €70,322 | +€9,562 | +15.7% |
| Amounts payable after more than one year | 17 | €9,745 | €0 | -€9,745 | -100.0% |
| Financial debts | 170/4 | €9,745 | €0 | -€9,745 | -100.0% |
| Amounts payable within one year | 42/48 | €51,015 | €70,322 | +€19,307 | +37.8% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €14,097 | €0 | -€14,097 | -100.0% |
| Suppliers | 440/4 | €14,097 | €0 | -€14,097 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,437 | €4,150 | -€3,286 | -44.2% |
| Taxes | 450/3 | €7,437 | €4,150 | -€3,286 | -44.2% |
| Other amounts payable | 47/48 | €29,481 | €66,168 | +€36,687 | +124.4% |
| Non-recurring operating income | 76A | €737 | €361 | -€376 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €0 | -€830 | -100.0% |
| Other operating charges | 640/8 | €4,063 | €670 | -€3,393 | -83.5% |
| Gross operating margin | 9900 | -€339 | -€3,147 | -€2,808 | -828.3% |
| Operating profit (loss) | 9901 | -€5,232 | -€3,817 | +€1,415 | +27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,018 | €4,233 | +€2,214 | +109.7% |
| Recurring financial charges | 65 | €2,018 | €4,233 | +€2,214 | +109.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,250 | -€8,050 | -€800 | -11.0% |
| Income taxes | 67/77 | - | €1,230 | +€1,230 | |
| Profit (loss) for the period | 9904 | -€7,250 | -€9,280 | -€2,030 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,250 | -€9,280 | -€2,030 | -28.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.