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OFF WORLD: what changed

Two fiscal 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.

What changed

OFF WORLD

BE 0456.635.319
NACE 59.113, Video and film production, excluding cinema and television films
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,122
2024 · -€14,173-€11,949
Equity
-€118,724
2024 · €18,626-€137,350
Cash
€1,729
2024 · €70+€1,660
Balance sheet total
€1.5m
2024 · €1.5m-€46,143

Largest movements

2024 to 2025
Assets
  • Intangible fixed assets -€115,092

    down €115,092 (-91.8%), from €125,330 to €10,238

  • Receivables within one year +€68,387

    up €68,387 (+5.1%), from €1.3m to €1.4m

    of which Other amounts receivable: +€68,965

Equity and liabilities
  • Other debts +€115,872

    up €115,872 (+11.2%), from €1.0m to €1.2m

  • Investment grants -€111,228

    down €111,228 (-94.1%), from €118,158 to €6,930

  • Debts after one year -€50,532

    down €50,532 (-25.1%), from €201,419 to €150,887

  • Tax, wage and social debts +€28,497

    up €28,497 (+415.3%), from €6,861 to €35,358

  • Profit (loss) carried forward -€26,122

    down €26,122 (-24.3%), from -€107,591 to -€133,713

Income statement
  • Gross operating margin -€266,650

    down €266,650 (-71.9%), from €370,625 to €103,975

  • Depreciation -€242,021

    down €242,021 (-67.1%), from €360,869 to €118,848

  • Financial charges -€15,020

    down €15,020 (-30.5%), from €49,253 to €34,233

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€14,173
Gross operating margin -€266,650
Depreciation +€242,021
Other operating charges -€175
Financial income -€387
Financial charges +€15,020
Taxes -€1,778
Result 2025 -€26,122

Cash bridge derived

cash 2024 to 2025

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.

From operations +€162,879
Investment -€2,906
Financing -€158,313
Cash 2024 €70
Net result for the year -€26,122
Depreciation +€118,848
Receivables within one year -€68,387
Deferred charges and accrued income +€248
Trade debts -€1,543
Tax, wage and social debts +€28,497
Other debts +€115,872
Accrued charges and deferred income -€4,534
Investment in fixed assets (net) -€2,893
Current investments -€13
Debts after one year -€50,532
Current portion of long-term debt +€4,754
Short-term financial debts -€1,307
Contributions, distributions and other -€111,228
Cash 2025 €1,729
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,504,161 €1,458,018 -€46,143 -3.1%
Fixed assets 21/28 €152,544 €36,590 -€115,954 -76.0%
Intangible fixed assets 21 €125,330 €10,238 -€115,092 -91.8%
Tangible fixed assets 22/27 €24,774 €23,912 -€862 -3.5%
Other tangible fixed assets 26 €24,774 €23,912 -€862 -3.5%
Financial fixed assets 28 €2,440 €2,440 = 0.0%
Current assets 29/58 €1,351,617 €1,421,428 +€69,811 +5.2%
Amounts receivable within one year 40/41 €1,347,489 €1,415,875 +€68,387 +5.1%
Trade receivables 40 €8,871 €8,293 -€578 -6.5%
Other amounts receivable 41 €1,338,618 €1,407,583 +€68,965 +5.2%
Current investments 50/53 €1,745 €1,758 +€13 +0.7%
Cash at bank and in hand 54/58 €70 €1,729 +€1,660 +2385.9%
Deferred charges and accrued income 490/1 €2,314 €2,066 -€248 -10.7%
Total equity and liabilities 10/49 €1,504,161 €1,458,018 -€46,143 -3.1%
Equity 10/15 €18,626 -€118,724 -€137,350
Contributions 10/11 €8,059 €8,059 = 0.0%
Profit (loss) carried forward 14 -€107,591 -€133,713 -€26,122 -24.3%
Investment grants 15 €118,158 €6,930 -€111,228 -94.1%
Amounts payable 17/49 €1,485,536 €1,576,742 +€91,207 +6.1%
Amounts payable after more than one year 17 €201,419 €150,887 -€50,532 -25.1%
Financial debts 170/4 €201,419 €150,887 -€50,532 -25.1%
Amounts payable within one year 42/48 €1,276,310 €1,422,583 +€146,273 +11.5%
Current portion of amounts payable after more than one year 42 €45,212 €49,966 +€4,754 +10.5%
Financial debts 43 €151,565 €150,258 -€1,307 -0.9%
Credit institutions 430/8 €1,565 €258 -€1,307 -83.5%
Other loans 439 €150,000 €150,000 = 0.0%
Trade debts 44 €36,405 €34,862 -€1,543 -4.2%
Suppliers 440/4 €36,405 €34,862 -€1,543 -4.2%
Taxes, remuneration and social security 45 €6,861 €35,358 +€28,497 +415.3%
Taxes 450/3 €6,861 €35,358 +€28,497 +415.3%
Other amounts payable 47/48 €1,036,267 €1,152,139 +€115,872 +11.2%
Accrued charges and deferred income 492/3 €7,807 €3,272 -€4,534 -58.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €360,869 €118,848 -€242,021 -67.1%
Other operating charges 640/8 €1,952 €2,127 +€175 +9.0%
Gross operating margin 9900 €370,625 €103,975 -€266,650 -71.9%
Operating profit (loss) 9901 €7,804 -€17,000 -€24,804
Financial income 75/76B €25,500 €25,113 -€387 -1.5%
Recurring financial income 75 €25,500 €25,113 -€387 -1.5%
Financial charges 65/66B €49,253 €34,233 -€15,020 -30.5%
Recurring financial charges 65 €49,253 €34,233 -€15,020 -30.5%
Profit (loss) for the period before taxes 9903 -€15,949 -€26,120 -€10,171 -63.8%
Income taxes 67/77 -€1,776 €2 +€1,778
Profit (loss) for the period 9904 -€14,173 -€26,122 -€11,949 -84.3%
Profit (loss) for the period to be appropriated 9905 -€14,173 -€26,122 -€11,949 -84.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.