Geneviève 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.
"Geneviève OFFERMANS"
Largest movements
- Deferred charges and accrued income +€47,636
up €47,636 (+88.7%), from €53,722 to €101,357
- Profit (loss) carried forward +€53,195
up €53,195, from -€33,323 to €19,872
- Other debts -€17,503
down €17,503 (-20.9%), from €83,703 to €66,200
- Tax, wage and social debts +€9,522
up €9,522 (+143%), from €6,669 to €16,191
of which Taxes: +€10,172
- Trade debts +€2,273
up €2,273 (+73.3%), from €3,100 to €5,373
- Gross operating margin +€108,224
up €108,224, from -€37,814 to €70,411
- Taxes +€14,150
up €14,150 (+3,792%), from €373 to €14,523
- Depreciation -€1,181
down €1,181 (-54.2%), from €2,181 to €1,000
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 | €62,267 | €109,635 | +€47,368 | +76.1% |
| Fixed assets | 21/28 | €8,208 | €7,208 | -€1,000 | -12.2% |
| Intangible fixed assets | 21 | €6,208 | €5,208 | -€1,000 | -16.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €54,059 | €102,427 | +€48,368 | +89.5% |
| Amounts receivable within one year | 40/41 | €308 | - | -€308 | |
| Trade receivables | 40 | €308 | - | -€308 | |
| Cash at bank and in hand | 54/58 | €29 | €1,069 | +€1,040 | +3,551% |
| Deferred charges and accrued income | 490/1 | €53,722 | €101,357 | +€47,636 | +88.7% |
| Total equity and liabilities | 10/49 | €62,267 | €109,635 | +€47,368 | +76.1% |
| Equity | 10/15 | -€31,323 | €21,872 | +€53,195 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,323 | €19,872 | +€53,195 | |
| Amounts payable | 17/49 | €93,590 | €87,763 | -€5,827 | -6.2% |
| Amounts payable within one year | 42/48 | €93,590 | €87,763 | -€5,827 | -6.2% |
| Trade debts | 44 | €3,100 | €5,373 | +€2,273 | +73.3% |
| Suppliers | 440/4 | €3,100 | €5,373 | +€2,273 | +73.3% |
| Advances received on contracts in progress | 46 | €118 | - | -€118 | |
| Taxes, remuneration and social security | 45 | €6,669 | €16,191 | +€9,522 | +143% |
| Taxes | 450/3 | €6,019 | €16,191 | +€10,172 | +169% |
| Remuneration and social security | 454/9 | €650 | - | -€650 | |
| Other amounts payable | 47/48 | €83,703 | €66,200 | -€17,503 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €1,000 | -€1,181 | -54.2% |
| Other operating charges | 640/8 | €747 | €638 | -€109 | -14.6% |
| Gross operating margin | 9900 | -€37,814 | €70,411 | +€108,224 | |
| Operating profit (loss) | 9901 | -€40,742 | €68,772 | +€109,515 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,205 | €1,054 | -€151 | -12.5% |
| Recurring financial charges | 65 | €1,205 | €1,054 | -€151 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€41,947 | €67,718 | +€109,665 | |
| Income taxes | 67/77 | €373 | €14,523 | +€14,150 | +3,792% |
| Profit (loss) for the period | 9904 | -€42,320 | €53,195 | +€95,515 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,320 | €53,195 | +€95,515 |
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 29 October 2026 via checked.be.