NEW OFIR: 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.
NEW OFIR
Largest movements
- Deferred charges and accrued income +€155,296
up €155,296 (+726%), from €21,404 to €176,700
- Cash +€35,113
up €35,113 (+31.9%), from €109,958 to €145,071
mainly Accrued charges and deferred income (+€184,870) and Receivables within one year (+€5,500)
- Receivables within one year -€5,500
down €5,500 (-73.3%), from €7,500 to €2,000
- Accrued charges and deferred income +€184,870
up €184,870 (+140%), from €132,207 to €317,077
- Gross operating margin -€8,595
down €8,595 (-96.6%), from €8,894 to €298
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 | €189,776 | €374,685 | +€184,909 | +97.4% |
| Fixed assets | 21/28 | €50,914 | €50,914 | = | 0.0% |
| Financial fixed assets | 28 | €50,914 | €50,914 | = | 0.0% |
| Current assets | 29/58 | €138,862 | €323,771 | +€184,909 | +133% |
| Amounts receivable within one year | 40/41 | €7,500 | €2,000 | -€5,500 | -73.3% |
| Other amounts receivable | 41 | €7,500 | €2,000 | -€5,500 | -73.3% |
| Cash at bank and in hand | 54/58 | €109,958 | €145,071 | +€35,113 | +31.9% |
| Deferred charges and accrued income | 490/1 | €21,404 | €176,700 | +€155,296 | +726% |
| Total equity and liabilities | 10/49 | €189,776 | €374,685 | +€184,909 | +97.4% |
| Equity | 10/15 | €57,212 | €57,212 | +€1 | 0.0% |
| Contributions | 10/11 | €8,763 | €8,763 | = | 0.0% |
| Reserves | 13 | €48,449 | €48,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €876 | €876 | = | 0.0% |
| Reserves not available under the articles | 1311 | €876 | €876 | = | 0.0% |
| Distributable reserves | 133 | €47,572 | €47,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1 | +€1 | |
| Amounts payable | 17/49 | €132,564 | €317,473 | +€184,909 | +139% |
| Amounts payable within one year | 42/48 | €357 | €395 | +€38 | +10.8% |
| Trade debts | 44 | €357 | €395 | +€38 | +10.8% |
| Suppliers | 440/4 | €357 | €395 | +€38 | +10.8% |
| Accrued charges and deferred income | 492/3 | €132,207 | €317,077 | +€184,870 | +140% |
| Gross operating margin | 9900 | €8,894 | €298 | -€8,595 | -96.6% |
| Operating profit (loss) | 9901 | €8,894 | €298 | -€8,595 | -96.6% |
| Financial charges | 65/66B | €264 | €298 | +€34 | +12.9% |
| Recurring financial charges | 65 | €264 | €298 | +€34 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €8,630 | €1 | -€8,629 | -100.0% |
| Profit (loss) for the period | 9904 | €8,630 | €1 | -€8,629 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,630 | €1 | -€8,629 | -100.0% |
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 15 October 2026 via checked.be.