OFFERMANN SALONS ET DECORATION: 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.
OFFERMANN SALONS ET DECORATION
Largest movements
- Cash -€746,999
down €746,999 (-99.0%), from €754,406 to €7,407
mainly Receivables within one year (-€699,102) and Net result for the year (-€24,752)
- Receivables within one year +€699,102
up €699,102 (+56.1%), from €1.2m to €1.9m
of which Other amounts receivable: +€1.1m
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2.5m
down €2.5m, from €2.4m to -€23,258
- Staff costs -€71,233
no longer reported in 2025 (was €71,233)
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.
Derived cash bridge
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 | €2,583,913 | €2,544,132 | -€39,782 | -1.5% |
| Fixed assets | 21/28 | €581,015 | €581,015 | = | 0.0% |
| Tangible fixed assets | 22/27 | €580,661 | €580,661 | = | 0.0% |
| Assets under construction and advance payments | 27 | €580,661 | €580,661 | = | 0.0% |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €2,002,898 | €1,963,116 | -€39,782 | -2.0% |
| Stocks and contracts in progress | 3 | - | €10,140 | +€10,140 | |
| Stocks | 30/36 | - | €10,140 | +€10,140 | |
| Amounts receivable within one year | 40/41 | €1,245,775 | €1,944,877 | +€699,102 | +56.1% |
| Trade receivables | 40 | €360,274 | - | -€360,274 | |
| Other amounts receivable | 41 | €885,501 | €1,944,877 | +€1.1m | +120% |
| Cash at bank and in hand | 54/58 | €754,406 | €7,407 | -€746,999 | -99.0% |
| Deferred charges and accrued income | 490/1 | €2,716 | €692 | -€2,024 | -74.5% |
| Total equity and liabilities | 10/49 | €2,583,913 | €2,544,132 | -€39,782 | -1.5% |
| Equity | 10/15 | €2,008,011 | €1,983,259 | -€24,752 | -1.2% |
| Contributions | 10/11 | €187,408 | €187,408 | = | 0.0% |
| Capital | 10 | €187,408 | €187,408 | = | 0.0% |
| Issued capital | 100 | €187,408 | €187,408 | = | 0.0% |
| Reserves | 13 | €1,657,835 | €1,657,835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,741 | €18,741 | = | 0.0% |
| Legal reserve | 130 | €18,741 | €18,741 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,639,094 | €1,639,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,768 | €138,017 | -€24,752 | -15.2% |
| Provisions and deferred taxes | 16 | €546,365 | €546,365 | = | 0.0% |
| Deferred taxes | 168 | €546,365 | €546,365 | = | 0.0% |
| Amounts payable | 17/49 | €29,538 | €14,508 | -€15,030 | -50.9% |
| Amounts payable within one year | 42/48 | €29,538 | €12,834 | -€16,705 | -56.6% |
| Trade debts | 44 | €29,538 | €12,834 | -€16,705 | -56.6% |
| Suppliers | 440/4 | €29,538 | €12,834 | -€16,705 | -56.6% |
| Accrued charges and deferred income | 492/3 | - | €1,675 | +€1,675 | |
| Non-recurring operating income | 76A | €2,185,458 | - | -€2.2m | |
| Remuneration, social security and pensions | 62 | €71,233 | - | -€71,233 | |
| Other operating charges | 640/8 | €24,982 | €979 | -€24,003 | -96.1% |
| Gross operating margin | 9900 | €2,445,639 | -€23,258 | -€2.5m | |
| Operating profit (loss) | 9901 | €2,349,425 | -€24,237 | -€2.4m | |
| Financial income | 75/76B | €7,480 | - | -€7,480 | |
| Recurring financial income | 75 | €7,480 | - | -€7,480 | |
| Financial charges | 65/66B | €4,427 | €515 | -€3,913 | -88.4% |
| Recurring financial charges | 65 | €4,427 | €515 | -€3,913 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €2,352,477 | -€24,752 | -€2.4m | |
| Transfer to deferred taxes | 680 | €546,365 | - | -€546,365 | |
| Income taxes | 67/77 | €278 | - | -€278 | |
| Profit (loss) for the period | 9904 | €1,805,835 | -€24,752 | -€1.8m | |
| Transfer to tax-exempt reserves | 689 | €1,639,094 | - | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €166,741 | -€24,752 | -€191,493 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.