Offermans: 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.
Offermans
Largest movements
- Current investments -€60,000
down €60,000 (-100%), from €60,000 to €0
- Cash +€51,833
up €51,833 (+131%), from €39,523 to €91,357
mainly Net result for the year (+€63,513) and Current investments (+€60,000)
- Tangible fixed assets -€5,221
down €5,221 (-20.9%), from €24,932 to €19,711
of which Furniture and vehicles: -€6,817
- Debts after one year -€91,000
down €91,000 (-94.8%), from €96,000 to €5,000
- Reserves +€63,513
up €63,513 (+75.7%), from €83,870 to €147,383
of which Distributable reserves: +€63,513
- Tax, wage and social debts +€12,246
new in 2025: €12,246
- Gross operating margin +€29,801
up €29,801 (+32.2%), from €92,682 to €122,483
- Taxes +€20,950
up €20,950 (+159%), from €13,139 to €34,090
- Financial charges -€15,900
down €15,900 (-68.4%), from €23,259 to €7,358
- Financial income +€1,657
up €1,657 (+469%), from €353 to €2,010
- Depreciation -€1,356
down €1,356 (-10.0%), from €13,543 to €12,187
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 | €179,870 | €166,402 | -€13,468 | -7.5% |
| Fixed assets | 21/28 | €24,932 | €19,711 | -€5,221 | -20.9% |
| Tangible fixed assets | 22/27 | €24,932 | €19,711 | -€5,221 | -20.9% |
| Plant, machinery and equipment | 23 | €10,474 | €12,637 | +€2,163 | +20.7% |
| Furniture and vehicles | 24 | €13,780 | €6,963 | -€6,817 | -49.5% |
| Other tangible fixed assets | 26 | €678 | €111 | -€567 | -83.6% |
| Current assets | 29/58 | €154,938 | €146,691 | -€8,247 | -5.3% |
| Amounts receivable within one year | 40/41 | €55,415 | €55,334 | -€80 | -0.1% |
| Trade receivables | 40 | €25,453 | €30,837 | +€5,384 | +21.2% |
| Other amounts receivable | 41 | €29,962 | €24,498 | -€5,464 | -18.2% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100% |
| Cash at bank and in hand | 54/58 | €39,523 | €91,357 | +€51,833 | +131% |
| Total equity and liabilities | 10/49 | €179,870 | €166,402 | -€13,468 | -7.5% |
| Equity | 10/15 | €83,870 | €147,383 | +€63,513 | +75.7% |
| Reserves | 13 | €83,870 | €147,383 | +€63,513 | +75.7% |
| Tax-exempt reserves | 132 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €82,000 | €145,513 | +€63,513 | +77.5% |
| Amounts payable | 17/49 | €96,000 | €19,020 | -€76,980 | -80.2% |
| Amounts payable after more than one year | 17 | €96,000 | €5,000 | -€91,000 | -94.8% |
| Financial debts | 170/4 | €96,000 | €5,000 | -€91,000 | -94.8% |
| Amounts payable within one year | 42/48 | - | €14,020 | +€14,020 | |
| Trade debts | 44 | - | €1,773 | +€1,773 | |
| Suppliers | 440/4 | - | €1,773 | +€1,773 | |
| Taxes, remuneration and social security | 45 | - | €12,246 | +€12,246 | |
| Taxes | 450/3 | - | €12,246 | +€12,246 | |
| Remuneration, social security and pensions | 62 | €6,710 | €6,917 | +€207 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,543 | €12,187 | -€1,356 | -10.0% |
| Other operating charges | 640/8 | €1,384 | €428 | -€956 | -69.1% |
| Gross operating margin | 9900 | €92,682 | €122,483 | +€29,801 | +32.2% |
| Operating profit (loss) | 9901 | €71,045 | €102,951 | +€31,906 | +44.9% |
| Financial income | 75/76B | €353 | €2,010 | +€1,657 | +469% |
| Recurring financial income | 75 | €353 | €2,010 | +€1,657 | +469% |
| Financial charges | 65/66B | €23,259 | €7,358 | -€15,900 | -68.4% |
| Recurring financial charges | 65 | €23,259 | €7,358 | -€15,900 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €48,139 | €97,602 | +€49,463 | +103% |
| Income taxes | 67/77 | €13,139 | €34,090 | +€20,950 | +159% |
| Profit (loss) for the period | 9904 | €35,000 | €63,513 | +€28,513 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,000 | €63,513 | +€28,513 | +81.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.