OffBeat: 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.
OffBeat
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€6,515
up €6,515 (+33.3%), from €19,561 to €26,076
of which Trade receivables: +€4,767
- Cash -€6,317
down €6,317 (-8.8%), from €71,604 to €65,287
mainly Current investments (-€100,000) and Receivables within one year (-€6,515)
- Tangible fixed assets -€2,139
down €2,139 (-22.9%), from €9,359 to €7,220
- Reserves +€97,514
up €97,514 (+117.0%), from €83,370 to €180,883
- Gross operating margin +€20,124
up €20,124 (+18.4%), from €109,301 to €129,425
- Taxes +€5,237
up €5,237 (+23.3%), from €22,495 to €27,732
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 | €100,608 | €198,583 | +€97,975 | +97.4% |
| Fixed assets | 21/28 | €9,359 | €7,220 | -€2,139 | -22.9% |
| Tangible fixed assets | 22/27 | €9,359 | €7,220 | -€2,139 | -22.9% |
| Furniture and vehicles | 24 | €9,359 | €7,220 | -€2,139 | -22.9% |
| Current assets | 29/58 | €91,249 | €191,363 | +€100,113 | +109.7% |
| Amounts receivable within one year | 40/41 | €19,561 | €26,076 | +€6,515 | +33.3% |
| Trade receivables | 40 | €19,542 | €24,309 | +€4,767 | +24.4% |
| Other amounts receivable | 41 | €20 | €1,767 | +€1,747 | +8856.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €71,604 | €65,287 | -€6,317 | -8.8% |
| Deferred charges and accrued income | 490/1 | €84 | - | -€84 | |
| Total equity and liabilities | 10/49 | €100,608 | €198,583 | +€97,975 | +97.4% |
| Equity | 10/15 | €88,370 | €185,883 | +€97,514 | +110.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,370 | €180,883 | +€97,514 | +117.0% |
| Distributable reserves | 133 | €83,370 | €180,883 | +€97,514 | +117.0% |
| Amounts payable | 17/49 | €12,238 | €12,699 | +€461 | +3.8% |
| Amounts payable within one year | 42/48 | €12,094 | €12,555 | +€461 | +3.8% |
| Trade debts | 44 | €1,603 | €1,361 | -€242 | -15.1% |
| Suppliers | 440/4 | €1,603 | €1,361 | -€242 | -15.1% |
| Taxes, remuneration and social security | 45 | €10,320 | €11,195 | +€874 | +8.5% |
| Taxes | 450/3 | €10,320 | €11,195 | +€874 | +8.5% |
| Other amounts payable | 47/48 | €171 | - | -€171 | |
| Accrued charges and deferred income | 492/3 | €144 | €144 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,334 | €2,139 | +€804 | +60.3% |
| Other operating charges | 640/8 | €585 | €129 | -€455 | -77.9% |
| Gross operating margin | 9900 | €109,301 | €129,425 | +€20,124 | +18.4% |
| Operating profit (loss) | 9901 | €107,382 | €127,157 | +€19,775 | +18.4% |
| Financial income | 75/76B | - | €506 | +€506 | |
| Recurring financial income | 75 | - | €506 | +€506 | |
| Financial charges | 65/66B | €1,517 | €2,418 | +€901 | +59.4% |
| Recurring financial charges | 65 | €1,517 | €2,418 | +€901 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €105,865 | €125,246 | +€19,381 | +18.3% |
| Income taxes | 67/77 | €22,495 | €27,732 | +€5,237 | +23.3% |
| Profit (loss) for the period | 9904 | €83,370 | €97,514 | +€14,144 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,370 | €97,514 | +€14,144 | +17.0% |
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 2 October 2026 via checked.be.