Peter Van Overschee Consult: 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.
Peter Van Overschee Consult
Largest movements
- Receivables after one year -€676,042
no longer reported in 2025 (was €676,042)
- Receivables within one year +€489,967
up €489,967 (+263%), from €186,074 to €676,042
of which Other amounts receivable: +€509,375
- Cash +€313,377
up €313,377 (+279%), from €112,359 to €425,736
mainly Receivables after one year (+€676,042) and Net result for the year (+€382,154)
- Current investments +€289,987
up €289,987 (+10.5%), from €2.8m to €3.0m
- Reserves +€382,154
up €382,154 (+10.7%), from €3.6m to €4.0m
of which Distributable reserves: +€382,154
- Financial income +€316,843
up €316,843 (+721%), from €43,964 to €360,807
of which Non-recurring financial income: +€290,719
- Taxes +€41,023
up €41,023 (+100%), from €40,819 to €81,842
- Gross operating margin +€5,496
up €5,496 (+5.0%), from €110,081 to €115,577
- Other operating charges +€4,463
up €4,463 (+444%), from €1,005 to €5,467
- Depreciation -€3,987
down €3,987 (-47.7%), from €8,365 to €4,379
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.
Derived cash bridge
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 | €3,730,321 | €4,149,763 | +€419,442 | +11.2% |
| Fixed assets | 21/28 | €2,505 | €4,748 | +€2,242 | +89.5% |
| Tangible fixed assets | 22/27 | €2,505 | €4,748 | +€2,242 | +89.5% |
| Plant, machinery and equipment | 23 | €2,505 | €1,319 | -€1,186 | -47.3% |
| Furniture and vehicles | 24 | - | €3,428 | +€3,428 | |
| Current assets | 29/58 | €3,727,816 | €4,145,015 | +€417,199 | +11.2% |
| Amounts receivable after more than one year | 29 | €676,042 | - | -€676,042 | |
| Other amounts receivable | 291 | €676,042 | - | -€676,042 | |
| Amounts receivable within one year | 40/41 | €186,074 | €676,042 | +€489,967 | +263% |
| Trade receivables | 40 | €19,408 | - | -€19,408 | |
| Other amounts receivable | 41 | €166,667 | €676,042 | +€509,375 | +306% |
| Current investments | 50/53 | €2,751,384 | €3,041,372 | +€289,987 | +10.5% |
| Cash at bank and in hand | 54/58 | €112,359 | €425,736 | +€313,377 | +279% |
| Deferred charges and accrued income | 490/1 | €1,957 | €1,866 | -€90 | -4.6% |
| Total equity and liabilities | 10/49 | €3,730,321 | €4,149,763 | +€419,442 | +11.2% |
| Equity | 10/15 | €3,709,962 | €4,092,116 | +€382,154 | +10.3% |
| Contributions | 10/11 | €133,800 | €133,800 | = | 0.0% |
| Reserves | 13 | €3,575,165 | €3,957,319 | +€382,154 | +10.7% |
| Tax-exempt reserves | 132 | €493 | €493 | = | 0.0% |
| Distributable reserves | 133 | €3,574,671 | €3,956,825 | +€382,154 | +10.7% |
| Profit (loss) carried forward | 14 | €997 | €997 | = | 0.0% |
| Provisions and deferred taxes | 16 | €164 | €164 | = | 0.0% |
| Deferred taxes | 168 | €164 | €164 | = | 0.0% |
| Amounts payable | 17/49 | €20,195 | €57,483 | +€37,288 | +185% |
| Amounts payable within one year | 42/48 | €17,063 | €49,180 | +€32,116 | +188% |
| Trade debts | 44 | €1,065 | €45 | -€1,020 | -95.8% |
| Suppliers | 440/4 | €1,065 | €45 | -€1,020 | -95.8% |
| Taxes, remuneration and social security | 45 | €7,441 | €40,395 | +€32,954 | +443% |
| Taxes | 450/3 | €7,441 | €40,395 | +€32,954 | +443% |
| Other amounts payable | 47/48 | €8,557 | €8,739 | +€183 | +2.1% |
| Accrued charges and deferred income | 492/3 | €3,132 | €8,304 | +€5,172 | +165% |
| Non-recurring operating income | 76A | €575 | €379 | -€196 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,365 | €4,379 | -€3,987 | -47.7% |
| Other operating charges | 640/8 | €1,005 | €5,467 | +€4,463 | +444% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | €110,081 | €115,577 | +€5,496 | +5.0% |
| Operating profit (loss) | 9901 | €100,711 | €105,651 | +€4,940 | +4.9% |
| Financial income | 75/76B | €43,964 | €360,807 | +€316,843 | +721% |
| Recurring financial income | 75 | €38,983 | €65,107 | +€26,124 | +67.0% |
| Non-recurring financial income | 76B | €4,981 | €295,700 | +€290,719 | +5,837% |
| Financial charges | 65/66B | €1,458 | €2,462 | +€1,004 | +68.8% |
| Recurring financial charges | 65 | €1,458 | €2,462 | +€1,004 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €143,217 | €463,996 | +€320,779 | +224% |
| Income taxes | 67/77 | €40,819 | €81,842 | +€41,023 | +100% |
| Profit (loss) for the period | 9904 | €102,398 | €382,154 | +€279,756 | +273% |
| Profit (loss) for the period to be appropriated | 9905 | €102,398 | €382,154 | +€279,756 | +273% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.