Tuur Vanoverbeke: 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.
Tuur Vanoverbeke
Largest movements
- Cash +€67,151
up €67,151 (+105%), from €63,749 to €130,900
mainly Net result for the year (+€57,855) and Tax, wage and social debts (+€8,731)
- Receivables within one year -€2,080
down €2,080 (-26.9%), from €7,729 to €5,649
of which Trade receivables: -€7,690
- Reserves +€57,855
up €57,855 (+84.6%), from €68,385 to €126,241
- Tax, wage and social debts +€8,731
up €8,731 (+157%), from €5,545 to €14,276
of which Taxes: +€10,231
- Trade debts -€1,751
down €1,751 (-97.9%), from €1,789 to €38
- Gross operating margin +€22,801
up €22,801 (+41.5%), from €54,990 to €77,790
- Taxes +€5,086
up €5,086 (+46.9%), from €10,845 to €15,931
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 | €77,719 | €142,554 | +€64,835 | +83.4% |
| Fixed assets | 21/28 | €6,116 | €6,005 | -€111 | -1.8% |
| Intangible fixed assets | 21 | €372 | €326 | -€46 | -12.3% |
| Tangible fixed assets | 22/27 | €5,743 | €5,679 | -€65 | -1.1% |
| Plant, machinery and equipment | 23 | €5,369 | €4,769 | -€600 | -11.2% |
| Furniture and vehicles | 24 | €374 | €910 | +€536 | +143% |
| Current assets | 29/58 | €71,604 | €136,549 | +€64,946 | +90.7% |
| Amounts receivable within one year | 40/41 | €7,729 | €5,649 | -€2,080 | -26.9% |
| Trade receivables | 40 | €7,690 | - | -€7,690 | |
| Other amounts receivable | 41 | €39 | €5,649 | +€5,610 | +14,307% |
| Cash at bank and in hand | 54/58 | €63,749 | €130,900 | +€67,151 | +105% |
| Deferred charges and accrued income | 490/1 | €126 | - | -€126 | |
| Total equity and liabilities | 10/49 | €77,719 | €142,554 | +€64,835 | +83.4% |
| Equity | 10/15 | €70,385 | €128,241 | +€57,855 | +82.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,385 | €126,241 | +€57,855 | +84.6% |
| Distributable reserves | 133 | €68,385 | €126,241 | +€57,855 | +84.6% |
| Amounts payable | 17/49 | €7,334 | €14,314 | +€6,980 | +95.2% |
| Amounts payable within one year | 42/48 | €7,334 | €14,314 | +€6,980 | +95.2% |
| Trade debts | 44 | €1,789 | €38 | -€1,751 | -97.9% |
| Suppliers | 440/4 | €1,789 | €38 | -€1,751 | -97.9% |
| Taxes, remuneration and social security | 45 | €5,545 | €14,276 | +€8,731 | +157% |
| Taxes | 450/3 | €4,045 | €14,276 | +€10,231 | +253% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,432 | €1,615 | +€184 | +12.8% |
| Other operating charges | 640/8 | €901 | €620 | -€281 | -31.2% |
| Gross operating margin | 9900 | €54,990 | €77,790 | +€22,801 | +41.5% |
| Operating profit (loss) | 9901 | €52,657 | €75,555 | +€22,898 | +43.5% |
| Financial charges | 65/66B | €1,153 | €1,769 | +€617 | +53.5% |
| Recurring financial charges | 65 | €1,153 | €1,769 | +€617 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €51,505 | €73,786 | +€22,281 | +43.3% |
| Income taxes | 67/77 | €10,845 | €15,931 | +€5,086 | +46.9% |
| Profit (loss) for the period | 9904 | €40,660 | €57,855 | +€17,196 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,660 | €57,855 | +€17,196 | +42.3% |
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 27 October 2026 via checked.be.