Verwarming-sanitair Van Overloop: 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.
Verwarming-sanitair Van Overloop
Largest movements
- Cash +€75,079
up €75,079 (+38.1%), from €196,913 to €271,992
mainly Other debts (+€101,220) and Net result for the year (+€36,751)
- Tangible fixed assets -€10,359
down €10,359 (-34.5%), from €29,995 to €19,636
of which Furniture and vehicles: -€8,895
- Other debts +€101,220
up €101,220 (+7,129%), from €1,420 to €102,640
- Reserves -€63,249
down €63,249 (-36.5%), from €173,224 to €109,975
- Tax, wage and social debts +€13,128
up €13,128 (+233%), from €5,625 to €18,753
of which Taxes: +€10,999
- Trade debts +€8,937
up €8,937 (+173%), from €5,155 to €14,092
- Gross operating margin +€17,148
up €17,148 (+37.0%), from €46,286 to €63,434
- Staff costs +€4,713
new in 2025: €4,713
- Taxes +€3,517
up €3,517 (+52.7%), from €6,671 to €10,187
- Depreciation -€907
down €907 (-8.1%), from €11,266 to €10,359
- Other operating charges -€704
down €704 (-19.9%), from €3,535 to €2,832
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 | €285,581 | €348,998 | +€63,417 | +22.2% |
| Fixed assets | 21/28 | €29,995 | €19,636 | -€10,359 | -34.5% |
| Tangible fixed assets | 22/27 | €29,995 | €19,636 | -€10,359 | -34.5% |
| Plant, machinery and equipment | 23 | €2,347 | €1,462 | -€884 | -37.7% |
| Furniture and vehicles | 24 | €23,026 | €14,132 | -€8,895 | -38.6% |
| Other tangible fixed assets | 26 | €4,622 | €4,042 | -€580 | -12.5% |
| Current assets | 29/58 | €255,585 | €329,361 | +€73,776 | +28.9% |
| Stocks and contracts in progress | 3 | €17,493 | €18,128 | +€635 | +3.6% |
| Stocks | 30/36 | €17,493 | €18,128 | +€635 | +3.6% |
| Amounts receivable within one year | 40/41 | €38,260 | €35,915 | -€2,345 | -6.1% |
| Trade receivables | 40 | €29,305 | €35,905 | +€6,600 | +22.5% |
| Other amounts receivable | 41 | €8,955 | €10 | -€8,945 | -99.9% |
| Cash at bank and in hand | 54/58 | €196,913 | €271,992 | +€75,079 | +38.1% |
| Deferred charges and accrued income | 490/1 | €2,919 | €3,326 | +€407 | +13.9% |
| Total equity and liabilities | 10/49 | €285,581 | €348,998 | +€63,417 | +22.2% |
| Equity | 10/15 | €273,224 | €209,975 | -€63,249 | -23.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €173,224 | €109,975 | -€63,249 | -36.5% |
| Distributable reserves | 133 | €173,224 | €109,975 | -€63,249 | -36.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,357 | €139,023 | +€126,666 | +1,025% |
| Amounts payable within one year | 42/48 | €12,200 | €135,485 | +€123,284 | +1,011% |
| Trade debts | 44 | €5,155 | €14,092 | +€8,937 | +173% |
| Suppliers | 440/4 | €5,155 | €14,092 | +€8,937 | +173% |
| Taxes, remuneration and social security | 45 | €5,625 | €18,753 | +€13,128 | +233% |
| Taxes | 450/3 | €2,202 | €13,202 | +€10,999 | +499% |
| Remuneration and social security | 454/9 | €3,423 | €5,551 | +€2,129 | +62.2% |
| Other amounts payable | 47/48 | €1,420 | €102,640 | +€101,220 | +7,129% |
| Accrued charges and deferred income | 492/3 | €156 | €3,539 | +€3,382 | +2,162% |
| Remuneration, social security and pensions | 62 | - | €4,713 | +€4,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,266 | €10,359 | -€907 | -8.1% |
| Other operating charges | 640/8 | €3,535 | €2,832 | -€704 | -19.9% |
| Gross operating margin | 9900 | €46,286 | €63,434 | +€17,148 | +37.0% |
| Operating profit (loss) | 9901 | €31,485 | €45,531 | +€14,046 | +44.6% |
| Financial income | 75/76B | €1,887 | €1,580 | -€307 | -16.3% |
| Recurring financial income | 75 | €1,887 | €1,580 | -€307 | -16.3% |
| Financial charges | 65/66B | €314 | €173 | -€140 | -44.7% |
| Recurring financial charges | 65 | €314 | €173 | -€140 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €33,059 | €46,938 | +€13,879 | +42.0% |
| Income taxes | 67/77 | €6,671 | €10,187 | +€3,517 | +52.7% |
| Profit (loss) for the period | 9904 | €26,389 | €36,751 | +€10,362 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,389 | €36,751 | +€10,362 | +39.3% |
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 26 October 2026 via checked.be.