CHASSIS OFFERMANS: 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.
CHASSIS OFFERMANS
Largest movements
- Tangible fixed assets -€203,389
down €203,389 (-10.4%), from €1.9m to €1.7m
- Receivables within one year -€111,805
down €111,805 (-31.3%), from €357,774 to €245,969
of which Trade receivables: -€86,690
- Profit (loss) carried forward -€150,862
down €150,862 (-161%), from -€93,678 to -€244,540
- Other debts +€140,494
up €140,494 (+191%), from €73,734 to €214,229
- Reserves -€116,711
down €116,711 (-12.7%), from €921,326 to €804,614
of which Tax-exempt reserves: -€116,711
- Trade debts -€112,341
down €112,341 (-62.9%), from €178,670 to €66,330
- Debts after one year -€53,715
down €53,715 (-5.3%), from €1.0m to €962,115
of which Financial debts: -€53,715
- Staff costs -€56,413
down €56,413 (-23.6%), from €239,414 to €183,001
- Financial charges +€38,241
up €38,241 (+181%), from €21,132 to €59,373
of which Non-recurring financial charges: +€20,585
- Gross operating margin -€24,161
down €24,161 (-15.4%), from €157,083 to €132,922
- Depreciation +€7,139
up €7,139 (+4.4%), from €161,164 to €168,303
- Other operating charges -€3,538
down €3,538 (-65.4%), from €5,410 to €1,872
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,667,593 | €2,338,985 | -€328,608 | -12.3% |
| Fixed assets | 21/28 | €2,054,219 | €1,840,314 | -€213,905 | -10.4% |
| Intangible fixed assets | 21 | €104,562 | €94,046 | -€10,516 | -10.1% |
| Tangible fixed assets | 22/27 | €1,949,657 | €1,746,267 | -€203,389 | -10.4% |
| Land and buildings | 22 | €1,705,539 | €1,624,164 | -€81,376 | -4.8% |
| Plant, machinery and equipment | 23 | €78,221 | €52,632 | -€25,589 | -32.7% |
| Furniture and vehicles | 24 | €165,897 | €69,472 | -€96,425 | -58.1% |
| Current assets | 29/58 | €613,374 | €498,671 | -€114,702 | -18.7% |
| Stocks and contracts in progress | 3 | €241,670 | €235,748 | -€5,922 | -2.5% |
| Stocks | 30/36 | €241,670 | €235,748 | -€5,922 | -2.5% |
| Amounts receivable within one year | 40/41 | €357,774 | €245,969 | -€111,805 | -31.3% |
| Trade receivables | 40 | €266,008 | €179,318 | -€86,690 | -32.6% |
| Other amounts receivable | 41 | €91,767 | €66,651 | -€25,116 | -27.4% |
| Cash at bank and in hand | 54/58 | €10,967 | €1,075 | -€9,892 | -90.2% |
| Deferred charges and accrued income | 490/1 | €2,962 | €15,879 | +€12,917 | +436% |
| Total equity and liabilities | 10/49 | €2,667,593 | €2,338,985 | -€328,608 | -12.3% |
| Equity | 10/15 | €833,853 | €566,279 | -€267,573 | -32.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €921,326 | €804,614 | -€116,711 | -12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €919,466 | €802,754 | -€116,711 | -12.7% |
| Profit (loss) carried forward | 14 | -€93,678 | -€244,540 | -€150,862 | -161% |
| Provisions and deferred taxes | 16 | €320,784 | €291,606 | -€29,178 | -9.1% |
| Deferred taxes | 168 | €320,784 | €291,606 | -€29,178 | -9.1% |
| Amounts payable | 17/49 | €1,512,956 | €1,481,099 | -€31,857 | -2.1% |
| Amounts payable after more than one year | 17 | €1,015,830 | €962,115 | -€53,715 | -5.3% |
| Financial debts | 170/4 | €615,830 | €562,115 | -€53,715 | -8.7% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €497,126 | €518,985 | +€21,859 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €185,020 | €166,733 | -€18,287 | -9.9% |
| Financial debts | 43 | - | €9,361 | +€9,361 | |
| Credit institutions | 430/8 | - | €9,361 | +€9,361 | |
| Trade debts | 44 | €178,670 | €66,330 | -€112,341 | -62.9% |
| Suppliers | 440/4 | €178,670 | €66,330 | -€112,341 | -62.9% |
| Taxes, remuneration and social security | 45 | €59,701 | €62,333 | +€2,631 | +4.4% |
| Taxes | 450/3 | €15,688 | €6,305 | -€9,383 | -59.8% |
| Remuneration and social security | 454/9 | €44,014 | €56,028 | +€12,015 | +27.3% |
| Other amounts payable | 47/48 | €73,734 | €214,229 | +€140,494 | +191% |
| Non-recurring operating income | 76A | - | €3,040 | +€3,040 | |
| Remuneration, social security and pensions | 62 | €239,414 | €183,001 | -€56,413 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,164 | €168,303 | +€7,139 | +4.4% |
| Other operating charges | 640/8 | €5,410 | €1,872 | -€3,538 | -65.4% |
| Non-recurring operating charges | 66A | €6,000 | €16,946 | +€10,946 | +182% |
| Gross operating margin | 9900 | €157,083 | €132,922 | -€24,161 | -15.4% |
| Operating profit (loss) | 9901 | -€254,906 | -€237,201 | +€17,705 | +6.9% |
| Financial income | 75/76B | €203 | €32 | -€172 | -84.4% |
| Recurring financial income | 75 | €203 | €32 | -€172 | -84.4% |
| Financial charges | 65/66B | €21,132 | €59,373 | +€38,241 | +181% |
| Recurring financial charges | 65 | €21,132 | €38,788 | +€17,656 | +83.6% |
| Non-recurring financial charges | 66B | - | €20,585 | +€20,585 | |
| Profit (loss) for the period before taxes | 9903 | -€275,834 | -€296,542 | -€20,708 | -7.5% |
| Transfer from deferred taxes | 780 | €21,968 | €29,178 | +€7,210 | +32.8% |
| Income taxes | 67/77 | €263 | €209 | -€54 | -20.4% |
| Profit (loss) for the period | 9904 | -€254,129 | -€267,573 | -€13,444 | -5.3% |
| Transfer from tax-exempt reserves | 789 | €87,871 | €116,711 | +€28,840 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€166,258 | -€150,862 | +€15,396 | +9.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.