Overwatch: what changed
Overwatch
Largest movements
- Receivables within one year +€1,500
up €1,500, from €0 to €1,500
- Tangible fixed assets -€1,218
down €1,218 (-100%), from €1,218 to €0
of which Furniture and vehicles: -€1,025
- Other debts +€36,687
up €36,687 (+124%), from €29,481 to €66,168
- Trade debts -€14,097
down €14,097 (-100%), from €14,097 to €0
- Debts after one year -€9,745
down €9,745 (-100%), from €9,745 to €0
- Profit (loss) carried forward -€9,280
down €9,280 (-15.2%), from -€60,942 to -€70,222
- Tax, wage and social debts -€3,286
down €3,286 (-44.2%), from €7,437 to €4,150
- Other operating charges -€3,393
down €3,393 (-83.5%), from €4,063 to €670
- Gross operating margin -€2,808
down €2,808 (-828%), from -€339 to -€3,147
- Financial charges +€2,214
up €2,214 (+110%), from €2,018 to €4,233
- Taxes +€1,230
new in 2024: €1,230
- Depreciation -€830
down €830 (-100%), from €830 to €0
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,218 | €1,500 | +€282 | +23.2% |
| Fixed assets | 21/28 | €1,218 | €0 | -€1,218 | -100% |
| Tangible fixed assets | 22/27 | €1,218 | €0 | -€1,218 | -100% |
| Plant, machinery and equipment | 23 | €193 | €0 | -€193 | -100% |
| Furniture and vehicles | 24 | €1,025 | €0 | -€1,025 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €0 | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €0 | €1,500 | +€1,500 | |
| Trade receivables | 40 | €0 | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,218 | €1,500 | +€282 | +23.2% |
| Equity | 10/15 | -€59,542 | -€68,822 | -€9,280 | -15.6% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,942 | -€70,222 | -€9,280 | -15.2% |
| Amounts payable | 17/49 | €60,760 | €70,322 | +€9,562 | +15.7% |
| Amounts payable after more than one year | 17 | €9,745 | €0 | -€9,745 | -100% |
| Financial debts | 170/4 | €9,745 | €0 | -€9,745 | -100% |
| Amounts payable within one year | 42/48 | €51,015 | €70,322 | +€19,307 | +37.8% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €14,097 | €0 | -€14,097 | -100% |
| Suppliers | 440/4 | €14,097 | €0 | -€14,097 | -100% |
| Taxes, remuneration and social security | 45 | €7,437 | €4,150 | -€3,286 | -44.2% |
| Taxes | 450/3 | €7,437 | €4,150 | -€3,286 | -44.2% |
| Other amounts payable | 47/48 | €29,481 | €66,168 | +€36,687 | +124% |
| Non-recurring operating income | 76A | €737 | €361 | -€376 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €0 | -€830 | -100% |
| Other operating charges | 640/8 | €4,063 | €670 | -€3,393 | -83.5% |
| Gross operating margin | 9900 | -€339 | -€3,147 | -€2,808 | -828% |
| Operating profit (loss) | 9901 | -€5,232 | -€3,817 | +€1,415 | +27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,018 | €4,233 | +€2,214 | +110% |
| Recurring financial charges | 65 | €2,018 | €4,233 | +€2,214 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€7,250 | -€8,050 | -€800 | -11.0% |
| Income taxes | 67/77 | - | €1,230 | +€1,230 | |
| Profit (loss) for the period | 9904 | -€7,250 | -€9,280 | -€2,030 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,250 | -€9,280 | -€2,030 | -28.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.