Van Overbeek: 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.
Van Overbeek
Largest movements
- Stocks and contracts +€36,860
up €36,860 (+11.0%), from €333,843 to €370,703
- Tangible fixed assets -€35,912
down €35,912 (-9.1%), from €392,773 to €356,861
of which Land and buildings: -€28,339
- Cash -€25,297
down €25,297 (-34.1%), from €74,188 to €48,891
mainly Other debts (-€41,918) and Stocks and contracts (-€36,860)
- Profit (loss) carried forward +€49,811
up €49,811 (+9.2%), from -€541,705 to -€491,894
- Other debts -€41,918
down €41,918 (-3.5%), from €1.2m to €1.2m
- Debts after one year -€23,834
down €23,834 (-100.0%), from €23,834 to €0
- Current portion of long-term debt -€11,916
down €11,916 (-33.3%), from €35,750 to €23,834
- Gross operating margin +€92,615
up €92,615 (+1060.6%), from €8,732 to €101,347
- Depreciation +€4,246
up €4,246 (+10.0%), from €42,528 to €46,774
- Financial charges -€2,096
down €2,096 (-40.3%), from €5,200 to €3,104
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 | €802,743 | €780,651 | -€22,092 | -2.8% |
| Fixed assets | 21/28 | €392,773 | €356,861 | -€35,912 | -9.1% |
| Tangible fixed assets | 22/27 | €392,773 | €356,861 | -€35,912 | -9.1% |
| Land and buildings | 22 | €344,342 | €316,002 | -€28,339 | -8.2% |
| Plant, machinery and equipment | 23 | €48,432 | €40,859 | -€7,573 | -15.6% |
| Current assets | 29/58 | €409,969 | €423,789 | +€13,820 | +3.4% |
| Stocks and contracts in progress | 3 | €333,843 | €370,703 | +€36,860 | +11.0% |
| Stocks | 30/36 | €333,843 | €370,703 | +€36,860 | +11.0% |
| Amounts receivable within one year | 40/41 | €1,818 | €2,829 | +€1,011 | +55.6% |
| Trade receivables | 40 | €1,818 | €2,829 | +€1,011 | +55.6% |
| Cash at bank and in hand | 54/58 | €74,188 | €48,891 | -€25,297 | -34.1% |
| Deferred charges and accrued income | 490/1 | €120 | €1,366 | +€1,246 | +1041.4% |
| Total equity and liabilities | 10/49 | €802,743 | €780,651 | -€22,092 | -2.8% |
| Equity | 10/15 | -€541,705 | -€491,894 | +€49,811 | +9.2% |
| Profit (loss) carried forward | 14 | -€541,705 | -€491,894 | +€49,811 | +9.2% |
| Amounts payable | 17/49 | €1,344,447 | €1,272,545 | -€71,903 | -5.3% |
| Amounts payable after more than one year | 17 | €23,834 | €0 | -€23,834 | -100.0% |
| Financial debts | 170/4 | €23,834 | €0 | -€23,834 | -100.0% |
| Amounts payable within one year | 42/48 | €1,299,474 | €1,251,579 | -€47,895 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €35,750 | €23,834 | -€11,916 | -33.3% |
| Trade debts | 44 | €48,607 | €50,900 | +€2,293 | +4.7% |
| Suppliers | 440/4 | €48,607 | €50,900 | +€2,293 | +4.7% |
| Advances received on contracts in progress | 46 | €742 | €742 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,000 | €22,646 | +€3,646 | +19.2% |
| Taxes | 450/3 | €19,000 | €22,646 | +€3,646 | +19.2% |
| Other amounts payable | 47/48 | €1,195,376 | €1,153,458 | -€41,918 | -3.5% |
| Accrued charges and deferred income | 492/3 | €21,140 | €20,966 | -€174 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,528 | €46,774 | +€4,246 | +10.0% |
| Other operating charges | 640/8 | €1,438 | €1,482 | +€43 | +3.0% |
| Gross operating margin | 9900 | €8,732 | €101,347 | +€92,615 | +1060.6% |
| Operating profit (loss) | 9901 | -€35,234 | €53,091 | +€88,325 | |
| Financial charges | 65/66B | €5,200 | €3,104 | -€2,096 | -40.3% |
| Recurring financial charges | 65 | €5,200 | €3,104 | -€2,096 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€40,434 | €49,987 | +€90,421 | |
| Income taxes | 67/77 | €304 | €176 | -€128 | -42.0% |
| Profit (loss) for the period | 9904 | -€40,738 | €49,811 | +€90,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,738 | €49,811 | +€90,548 |
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 4 October 2026 via checked.be.