OFFERMANN LANGUAGES: 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.
OFFERMANN LANGUAGES
Largest movements
- Receivables within one year -€4,160
down €4,160 (-14.6%), from €28,500 to €24,340
of which Trade receivables: -€7,670
- Cash +€4,127
up €4,127 (+213.9%), from €1,929 to €6,056
mainly Other debts (+€12,998) and Receivables within one year (+€4,160)
- Current investments -€717
down €717 (-75.3%), from €953 to €235
- Other debts +€12,998
new in 2025: €12,998
- Reserves -€12,702
down €12,702 (-63.5%), from €20,014 to €7,313
- Tax, wage and social debts -€703
down €703 (-32.5%), from €2,161 to €1,458
- Trade debts -€344
down €344 (-11.4%), from €3,007 to €2,663
- Gross operating margin -€597
down €597 (-22.3%), from €2,682 to €2,085
- Taxes -€221
down €221 (-26.3%), from €843 to €622
- Financial charges -€149
down €149 (-30.1%), from €493 to €345
- Financial income +€32
up €32 (+32.7%), from €98 to €130
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 | €31,382 | €30,631 | -€751 | -2.4% |
| Current assets | 29/58 | €31,382 | €30,631 | -€751 | -2.4% |
| Amounts receivable within one year | 40/41 | €28,500 | €24,340 | -€4,160 | -14.6% |
| Trade receivables | 40 | €27,834 | €20,164 | -€7,670 | -27.6% |
| Other amounts receivable | 41 | €666 | €4,176 | +€3,510 | +526.7% |
| Current investments | 50/53 | €953 | €235 | -€717 | -75.3% |
| Cash at bank and in hand | 54/58 | €1,929 | €6,056 | +€4,127 | +213.9% |
| Total equity and liabilities | 10/49 | €31,382 | €30,631 | -€751 | -2.4% |
| Equity | 10/15 | €26,214 | €13,513 | -€12,702 | -48.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,014 | €7,313 | -€12,702 | -63.5% |
| Distributable reserves | 133 | €20,014 | €7,313 | -€12,702 | -63.5% |
| Amounts payable | 17/49 | €5,167 | €17,119 | +€11,951 | +231.3% |
| Amounts payable within one year | 42/48 | €5,167 | €17,119 | +€11,951 | +231.3% |
| Trade debts | 44 | €3,007 | €2,663 | -€344 | -11.4% |
| Suppliers | 440/4 | €3,007 | €2,663 | -€344 | -11.4% |
| Taxes, remuneration and social security | 45 | €2,161 | €1,458 | -€703 | -32.5% |
| Taxes | 450/3 | €2,161 | €1,458 | -€703 | -32.5% |
| Other amounts payable | 47/48 | - | €12,998 | +€12,998 | |
| Other operating charges | 640/8 | €103 | €109 | +€6 | +5.8% |
| Gross operating margin | 9900 | €2,682 | €2,085 | -€597 | -22.3% |
| Operating profit (loss) | 9901 | €2,579 | €1,976 | -€603 | -23.4% |
| Financial income | 75/76B | €98 | €130 | +€32 | +32.7% |
| Recurring financial income | 75 | €98 | €130 | +€32 | +32.7% |
| Financial charges | 65/66B | €493 | €345 | -€149 | -30.1% |
| Recurring financial charges | 65 | €493 | €345 | -€149 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €2,184 | €1,762 | -€422 | -19.3% |
| Income taxes | 67/77 | €843 | €622 | -€221 | -26.3% |
| Profit (loss) for the period | 9904 | €1,341 | €1,140 | -€201 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,341 | €1,140 | -€201 | -15.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.