OVERSTEYNS: 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.
OVERSTEYNS
Largest movements
- Tangible fixed assets -€31,000
down €31,000 (-24.7%), from €125,699 to €94,699
of which Other tangible fixed assets: -€16,870
- Cash +€29,741
up €29,741 (+17.1%), from €174,269 to €204,011
mainly Net result for the year (+€32,349) and Depreciation (+€31,000)
- Deferred charges and accrued income -€4,672
down €4,672 (-100%), from €4,672 to €0
- Reserves +€32,349
up €32,349 (+15.0%), from €215,095 to €247,444
of which Distributable reserves: +€32,349
- Tax, wage and social debts -€31,753
down €31,753 (-61.5%), from €51,622 to €19,869
of which Taxes: -€31,753
- Trade debts -€4,455
down €4,455 (-49.1%), from €9,068 to €4,613
- Current portion of long-term debt -€3,910
down €3,910 (-100%), from €3,910 to €0
- Gross operating margin -€161,919
down €161,919 (-65.7%), from €246,619 to €84,700
- Taxes -€51,863
down €51,863 (-76.0%), from €68,244 to €16,382
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 | €344,079 | €336,397 | -€7,682 | -2.2% |
| Fixed assets | 21/28 | €125,699 | €94,699 | -€31,000 | -24.7% |
| Tangible fixed assets | 22/27 | €125,699 | €94,699 | -€31,000 | -24.7% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €58,221 | €44,091 | -€14,131 | -24.3% |
| Other tangible fixed assets | 26 | €67,478 | €50,609 | -€16,870 | -25.0% |
| Current assets | 29/58 | €218,380 | €241,698 | +€23,318 | +10.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €39,438 | €37,687 | -€1,751 | -4.4% |
| Trade receivables | 40 | €27,714 | €0 | -€27,714 | -100% |
| Other amounts receivable | 41 | €11,724 | €37,687 | +€25,963 | +221% |
| Cash at bank and in hand | 54/58 | €174,269 | €204,011 | +€29,741 | +17.1% |
| Deferred charges and accrued income | 490/1 | €4,672 | €0 | -€4,672 | -100% |
| Total equity and liabilities | 10/49 | €344,079 | €336,397 | -€7,682 | -2.2% |
| Equity | 10/15 | €277,095 | €309,444 | +€32,349 | +11.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €215,095 | €247,444 | +€32,349 | +15.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €208,895 | €241,244 | +€32,349 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €66,984 | €26,953 | -€40,031 | -59.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,599 | €24,481 | -€40,118 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €3,910 | €0 | -€3,910 | -100% |
| Trade debts | 44 | €9,068 | €4,613 | -€4,455 | -49.1% |
| Suppliers | 440/4 | €9,068 | €4,613 | -€4,455 | -49.1% |
| Taxes, remuneration and social security | 45 | €51,622 | €19,869 | -€31,753 | -61.5% |
| Taxes | 450/3 | €47,292 | €15,539 | -€31,753 | -67.1% |
| Remuneration and social security | 454/9 | €4,330 | €4,330 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,385 | €2,472 | +€87 | +3.6% |
| Non-recurring operating income | 76A | €117,372 | €0 | -€117,372 | -100% |
| Remuneration, social security and pensions | 62 | €2,175 | €0 | -€2,175 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,301 | €31,000 | +€1,699 | +5.8% |
| Other operating charges | 640/8 | €2,649 | €4,578 | +€1,929 | +72.8% |
| Gross operating margin | 9900 | €246,619 | €84,700 | -€161,919 | -65.7% |
| Operating profit (loss) | 9901 | €212,494 | €49,122 | -€163,372 | -76.9% |
| Financial income | 75/76B | €275 | €372 | +€98 | +35.5% |
| Recurring financial income | 75 | €275 | €372 | +€98 | +35.5% |
| Financial charges | 65/66B | €2,202 | €763 | -€1,439 | -65.3% |
| Recurring financial charges | 65 | €2,202 | €763 | -€1,439 | -65.3% |
| Profit (loss) for the period before taxes | 9903 | €210,567 | €48,731 | -€161,836 | -76.9% |
| Income taxes | 67/77 | €68,244 | €16,382 | -€51,863 | -76.0% |
| Profit (loss) for the period | 9904 | €142,323 | €32,349 | -€109,974 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €142,323 | €32,349 | -€109,974 | -77.3% |
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 25 October 2026 via checked.be.