VAN OVEREEM CONSULTING: 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.
VAN OVEREEM CONSULTING
Largest movements
- Tangible fixed assets +€20,978
up €20,978 (+17,212%), from €122 to €21,100
- Receivables within one year -€850
down €850 (-69.0%), from €1,233 to €382
of which Other amounts receivable: -€850
- Cash +€421
up €421 (+92.3%), from €456 to €876
mainly Other debts (+€22,926) and Depreciation (+€8,075)
- Other debts +€22,926
up €22,926 (+24.2%), from €94,815 to €117,742
- Profit (loss) carried forward -€2,222
down €2,222 (-2.2%), from -€103,192 to -€105,415
- Gross operating margin +€13,632
up €13,632, from -€6,062 to €7,570
- Depreciation +€7,885
up €7,885 (+4,149%), from €190 to €8,075
- Other operating charges +€484
up €484 (+65.7%), from €736 to €1,220
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 | €1,810 | €22,358 | +€20,548 | +1,135% |
| Fixed assets | 21/28 | €122 | €21,100 | +€20,978 | +17,212% |
| Tangible fixed assets | 22/27 | €122 | €21,100 | +€20,978 | +17,212% |
| Furniture and vehicles | 24 | €122 | €21,100 | +€20,978 | +17,212% |
| Current assets | 29/58 | €1,688 | €1,259 | -€430 | -25.4% |
| Amounts receivable within one year | 40/41 | €1,233 | €382 | -€850 | -69.0% |
| Trade receivables | 40 | €180 | €180 | = | 0.0% |
| Other amounts receivable | 41 | €1,053 | €202 | -€850 | -80.8% |
| Cash at bank and in hand | 54/58 | €456 | €876 | +€421 | +92.3% |
| Total equity and liabilities | 10/49 | €1,810 | €22,358 | +€20,548 | +1,135% |
| Equity | 10/15 | -€95,127 | -€97,349 | -€2,222 | -2.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,192 | -€105,415 | -€2,222 | -2.2% |
| Amounts payable | 17/49 | €96,937 | €119,708 | +€22,770 | +23.5% |
| Amounts payable within one year | 42/48 | €96,937 | €119,708 | +€22,770 | +23.5% |
| Trade debts | 44 | €1,841 | €1,622 | -€218 | -11.9% |
| Suppliers | 440/4 | €1,841 | €1,622 | -€218 | -11.9% |
| Taxes, remuneration and social security | 45 | €281 | €344 | +€62 | +22.1% |
| Taxes | 450/3 | €281 | €344 | +€62 | +22.1% |
| Other amounts payable | 47/48 | €94,815 | €117,742 | +€22,926 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €8,075 | +€7,885 | +4,149% |
| Other operating charges | 640/8 | €736 | €1,220 | +€484 | +65.7% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€6,062 | €7,570 | +€13,632 | |
| Operating profit (loss) | 9901 | -€6,988 | -€1,779 | +€5,210 | +74.5% |
| Financial charges | 65/66B | €105 | €94 | -€11 | -10.8% |
| Recurring financial charges | 65 | €105 | €94 | -€11 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,094 | -€1,873 | +€5,221 | +73.6% |
| Income taxes | 67/77 | €281 | €350 | +€68 | +24.2% |
| Profit (loss) for the period | 9904 | -€7,375 | -€2,222 | +€5,153 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,375 | -€2,222 | +€5,153 | +69.9% |
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 17 October 2026 via checked.be.