OFFA: what changed
What changed
OFFA
NACE 47.791, Retail sale of antiques
filed annual accounts (NBB)
Net result for the year
-€5,246
2024 · -€4,889-€357
Equity
-€300,536
2024 · -€295,290-€5,246
Cash
€38
2024 · -+€38
Balance sheet total
€36,846
2024 · €37,234-€388
Largest movements
Assets
- Tangible fixed assets -€426
down €426 (-100%), from €426 to €0
Equity and liabilities
- Other debts +€28,131
up €28,131 (+18.0%), from €156,346 to €184,478
- Short-term financial debts -€24,802
no longer reported in 2025 (was €24,802)
- Profit (loss) carried forward -€5,246
down €5,246 (-1.7%), from -€314,389 to -€319,635
- Trade debts +€1,000
up €1,000 (+48.6%), from €2,058 to €3,058
- Accrued charges and deferred income +€528
up €528 (+126%), from €418 to €946
Income statement
- Gross operating margin -€1,124
down €1,124 (-36.0%), from -€3,123 to -€4,247
- Financial charges -€537
down €537 (-92.3%), from €582 to €45
- Other operating charges -€132
down €132 (-20.0%), from €659 to €528
- Depreciation -€99
down €99 (-18.8%), from €525 to €426
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,889
Gross operating margin
-€1,124
Depreciation
+€99
Other operating charges
+€132
Financial charges
+€537
Result 2025
-€5,246
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,840
Investment
€0
Financing
-€24,802
Cash 2024
€0
From operations (derived)
+€24,840
Net result for the year
-€5,246
Depreciation
+€426
Trade debts
+€1,000
Other debts
+€28,131
Accrued charges and deferred income
+€528
Financing
-€24,802
Short-term financial debts
-€24,802
Cash 2025
€38
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,234 | €36,846 | -€388 | -1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €426 | €0 | -€426 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €426 | €0 | -€426 | -100% |
| Plant, machinery and equipment | 23 | €426 | €0 | -€426 | -100% |
| Current assets | 29/58 | €36,808 | €36,846 | +€38 | +0.1% |
| Stocks and contracts in progress | 3 | €36,645 | €36,645 | = | 0.0% |
| Stocks | 30/36 | €36,645 | €36,645 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €163 | €163 | = | 0.0% |
| Other amounts receivable | 41 | €163 | €163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €37,234 | €36,846 | -€388 | -1.0% |
| Equity | 10/15 | -€295,290 | -€300,536 | -€5,246 | -1.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €99 | €99 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99 | €99 | = | 0.0% |
| Reserves not available under the articles | 1311 | €99 | €99 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,389 | -€319,635 | -€5,246 | -1.7% |
| Amounts payable | 17/49 | €332,524 | €337,382 | +€4,858 | +1.5% |
| Amounts payable after more than one year | 17 | €147,400 | €147,400 | = | 0.0% |
| Financial debts | 170/4 | €85,000 | €85,000 | = | 0.0% |
| Other amounts payable | 178/9 | €62,400 | €62,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €184,706 | €189,036 | +€4,330 | +2.3% |
| Financial debts | 43 | €24,802 | - | -€24,802 | |
| Credit institutions | 430/8 | €24,802 | - | -€24,802 | |
| Trade debts | 44 | €2,058 | €3,058 | +€1,000 | +48.6% |
| Suppliers | 440/4 | €2,058 | €3,058 | +€1,000 | +48.6% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €156,346 | €184,478 | +€28,131 | +18.0% |
| Accrued charges and deferred income | 492/3 | €418 | €946 | +€528 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €426 | -€99 | -18.8% |
| Other operating charges | 640/8 | €659 | €528 | -€132 | -20.0% |
| Gross operating margin | 9900 | -€3,123 | -€4,247 | -€1,124 | -36.0% |
| Operating profit (loss) | 9901 | -€4,307 | -€5,201 | -€894 | -20.8% |
| Financial charges | 65/66B | €582 | €45 | -€537 | -92.3% |
| Recurring financial charges | 65 | €582 | €45 | -€537 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,889 | -€5,246 | -€357 | -7.3% |
| Profit (loss) for the period | 9904 | -€4,889 | -€5,246 | -€357 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,889 | -€5,246 | -€357 | -7.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.