L'OFFIS: 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.
L'OFFIS
Largest movements
- Receivables within one year +€36,121
up €36,121 (+61.8%), from €58,478 to €94,599
of which Trade receivables: +€24,570
- Tangible fixed assets +€20,843
up €20,843 (+262%), from €7,946 to €28,789
of which Other tangible fixed assets: +€25,335
- Cash -€7,443
down €7,443 (-12.0%), from €62,196 to €54,753
mainly Receivables within one year (-€36,121) and Investment in fixed assets (net) (-€30,504)
- Other debts +€17,200
new in 2025: €17,200
- Debts after one year +€15,161
new in 2025: €15,161
- Reserves -€14,021
down €14,021 (-48.9%), from €28,688 to €14,667
- Trade debts +€14,014
up €14,014 (+54.8%), from €25,578 to €39,593
- Short-term financial debts +€11,393
up €11,393 (+84.1%), from €13,554 to €24,947
- Staff costs +€50,264
up €50,264 (+24.3%), from €206,695 to €256,959
- Taxes -€11,958
down €11,958 (-67.4%), from €17,737 to €5,779
- Gross operating margin +€6,425
up €6,425 (+2.3%), from €278,473 to €284,898
- Depreciation +€4,397
up €4,397 (+79.9%), from €5,506 to €9,903
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 | €143,409 | €193,785 | +€50,376 | +35.1% |
| Fixed assets | 21/28 | €17,952 | €38,553 | +€20,601 | +115% |
| Intangible fixed assets | 21 | €2,056 | €1,806 | -€250 | -12.2% |
| Tangible fixed assets | 22/27 | €7,946 | €28,789 | +€20,843 | +262% |
| Furniture and vehicles | 24 | €7,946 | €3,454 | -€4,492 | -56.5% |
| Other tangible fixed assets | 26 | - | €25,335 | +€25,335 | |
| Financial fixed assets | 28 | €7,950 | €7,958 | +€8 | +0.1% |
| Current assets | 29/58 | €125,457 | €155,232 | +€29,775 | +23.7% |
| Amounts receivable within one year | 40/41 | €58,478 | €94,599 | +€36,121 | +61.8% |
| Trade receivables | 40 | €52,699 | €77,269 | +€24,570 | +46.6% |
| Other amounts receivable | 41 | €5,779 | €17,330 | +€11,551 | +200% |
| Cash at bank and in hand | 54/58 | €62,196 | €54,753 | -€7,443 | -12.0% |
| Deferred charges and accrued income | 490/1 | €4,783 | €5,880 | +€1,097 | +22.9% |
| Total equity and liabilities | 10/49 | €143,409 | €193,785 | +€50,376 | +35.1% |
| Equity | 10/15 | €31,188 | €17,167 | -€14,021 | -45.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,688 | €14,667 | -€14,021 | -48.9% |
| Distributable reserves | 133 | €28,688 | €14,667 | -€14,021 | -48.9% |
| Amounts payable | 17/49 | €112,221 | €176,618 | +€64,397 | +57.4% |
| Amounts payable after more than one year | 17 | - | €15,161 | +€15,161 | |
| Financial debts | 170/4 | - | €15,161 | +€15,161 | |
| Amounts payable within one year | 42/48 | €110,721 | €157,211 | +€46,490 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,000 | +€6,000 | |
| Financial debts | 43 | €13,554 | €24,947 | +€11,393 | +84.1% |
| Credit institutions | 430/8 | €13,554 | €24,947 | +€11,393 | +84.1% |
| Trade debts | 44 | €25,578 | €39,593 | +€14,014 | +54.8% |
| Suppliers | 440/4 | €25,578 | €39,593 | +€14,014 | +54.8% |
| Taxes, remuneration and social security | 45 | €71,589 | €69,471 | -€2,117 | -3.0% |
| Taxes | 450/3 | €34,643 | €46,507 | +€11,865 | +34.2% |
| Remuneration and social security | 454/9 | €36,946 | €22,964 | -€13,982 | -37.8% |
| Other amounts payable | 47/48 | - | €17,200 | +€17,200 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €4,246 | +€2,746 | +183% |
| Remuneration, social security and pensions | 62 | €206,695 | €256,959 | +€50,264 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,506 | €9,903 | +€4,397 | +79.9% |
| Other operating charges | 640/8 | €3,744 | €5,471 | +€1,727 | +46.1% |
| Gross operating margin | 9900 | €278,473 | €284,898 | +€6,425 | +2.3% |
| Operating profit (loss) | 9901 | €62,528 | €12,565 | -€49,963 | -79.9% |
| Financial income | 75/76B | €126 | €2,211 | +€2,085 | +1,651% |
| Recurring financial income | 75 | €126 | €2,211 | +€2,085 | +1,651% |
| Financial charges | 65/66B | €1,052 | €1,518 | +€466 | +44.3% |
| Recurring financial charges | 65 | €1,052 | €1,518 | +€466 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €61,603 | €13,258 | -€48,345 | -78.5% |
| Income taxes | 67/77 | €17,737 | €5,779 | -€11,958 | -67.4% |
| Profit (loss) for the period | 9904 | €43,866 | €7,479 | -€36,387 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,866 | €7,479 | -€36,387 | -83.0% |
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 18 October 2026 via checked.be.