OFER CONSULTING: 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.
OFER CONSULTING
Largest movements
- Receivables within one year -€5,946
down €5,946 (-71.2%), from €8,349 to €2,403
of which Trade receivables: -€6,838
- Cash +€2,779
up €2,779 (+103.5%), from €2,685 to €5,464
mainly Receivables within one year (+€5,946) and Depreciation (+€2,339)
- Intangible fixed assets -€2,339
down €2,339 (-59.5%), from €3,931 to €1,591
- Deferred charges and accrued income +€935
up €935 (+148.6%), from €629 to €1,564
- Other debts -€3,039
down €3,039 (-3.3%), from €92,795 to €89,756
- Profit (loss) carried forward -€792
down €792 (-0.8%), from -€97,822 to -€98,614
- Trade debts -€740
down €740 (-36.6%), from €2,021 to €1,281
- Gross operating margin -€3,195
down €3,195 (-58.8%), from €5,431 to €2,235
- Depreciation -€1,369
down €1,369 (-36.9%), from €3,708 to €2,339
- Other operating charges -€891
down €891 (-62.9%), from €1,417 to €526
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.
Cash bridge derived
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 | €15,594 | €11,023 | -€4,571 | -29.3% |
| Fixed assets | 21/28 | €3,931 | €1,591 | -€2,339 | -59.5% |
| Intangible fixed assets | 21 | €3,931 | €1,591 | -€2,339 | -59.5% |
| Current assets | 29/58 | €11,663 | €9,431 | -€2,232 | -19.1% |
| Amounts receivable within one year | 40/41 | €8,349 | €2,403 | -€5,946 | -71.2% |
| Trade receivables | 40 | €6,838 | - | -€6,838 | |
| Other amounts receivable | 41 | €1,511 | €2,403 | +€892 | +59.1% |
| Cash at bank and in hand | 54/58 | €2,685 | €5,464 | +€2,779 | +103.5% |
| Deferred charges and accrued income | 490/1 | €629 | €1,564 | +€935 | +148.6% |
| Total equity and liabilities | 10/49 | €15,594 | €11,023 | -€4,571 | -29.3% |
| Equity | 10/15 | -€79,222 | -€80,014 | -€792 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,822 | -€98,614 | -€792 | -0.8% |
| Amounts payable | 17/49 | €94,816 | €91,037 | -€3,779 | -4.0% |
| Amounts payable within one year | 42/48 | €94,816 | €91,037 | -€3,779 | -4.0% |
| Trade debts | 44 | €2,021 | €1,281 | -€740 | -36.6% |
| Suppliers | 440/4 | €2,021 | €1,281 | -€740 | -36.6% |
| Other amounts payable | 47/48 | €92,795 | €89,756 | -€3,039 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,708 | €2,339 | -€1,369 | -36.9% |
| Other operating charges | 640/8 | €1,417 | €526 | -€891 | -62.9% |
| Gross operating margin | 9900 | €5,431 | €2,235 | -€3,195 | -58.8% |
| Operating profit (loss) | 9901 | €306 | -€630 | -€936 | |
| Financial charges | 65/66B | €156 | €162 | +€6 | +3.7% |
| Recurring financial charges | 65 | €156 | €162 | +€6 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €149 | -€792 | -€942 | |
| Profit (loss) for the period | 9904 | €149 | -€792 | -€942 | |
| Profit (loss) for the period to be appropriated | 9905 | €149 | -€792 | -€942 |
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 10 October 2026 via checked.be.