Offermans Jeffry: 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 Jeffry
Largest movements
- Receivables within one year -€128,743
no longer reported in 2025 (was €128,743)
of which Trade receivables: -€93,261
- Receivables after one year +€85,763
new in 2025: €85,763
of which Other amounts receivable: +€61,424
- Cash -€19,433
down €19,433 (-38.7%), from €50,190 to €30,758
mainly Net result for the year (-€91,058) and Receivables after one year (-€85,763)
- Profit (loss) carried forward -€91,058
down €91,058, from €43,017 to -€48,041
- Current portion of long-term debt +€26,395
new in 2025: €26,395
- Accrued charges and deferred income +€6,626
new in 2025: €6,626
- Short-term financial debts -€6,352
no longer reported in 2025 (was €6,352)
- Other debts +€2,375
new in 2025: €2,375
- Gross operating margin -€197,957
down €197,957, from €146,781 to -€51,176
- Taxes -€36,866
down €36,866 (-99.5%), from €37,034 to €168
- Staff costs +€22,981
up €22,981 (+1,027%), from €2,238 to €25,219
- Depreciation +€3,897
up €3,897 (+84.8%), from €4,596 to €8,493
- Financial charges -€2,399
down €2,399 (-30.3%), from €7,909 to €5,510
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 | €201,904 | €139,833 | -€62,071 | -30.7% |
| Fixed assets | 21/28 | €22,971 | €23,312 | +€341 | +1.5% |
| Tangible fixed assets | 22/27 | €12,971 | €13,312 | +€341 | +2.6% |
| Plant, machinery and equipment | 23 | €1,175 | €4,508 | +€3,334 | +284% |
| Furniture and vehicles | 24 | €11,796 | €8,803 | -€2,992 | -25.4% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €178,934 | €116,521 | -€62,412 | -34.9% |
| Amounts receivable after more than one year | 29 | - | €85,763 | +€85,763 | |
| Trade receivables | 290 | - | €24,339 | +€24,339 | |
| Other amounts receivable | 291 | - | €61,424 | +€61,424 | |
| Amounts receivable within one year | 40/41 | €128,743 | - | -€128,743 | |
| Trade receivables | 40 | €93,261 | - | -€93,261 | |
| Other amounts receivable | 41 | €35,482 | - | -€35,482 | |
| Cash at bank and in hand | 54/58 | €50,190 | €30,758 | -€19,433 | -38.7% |
| Total equity and liabilities | 10/49 | €201,904 | €139,833 | -€62,071 | -30.7% |
| Equity | 10/15 | €174,517 | €83,459 | -€91,058 | -52.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130,000 | €130,000 | = | 0.0% |
| Other | 1319 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,017 | -€48,041 | -€91,058 | |
| Amounts payable | 17/49 | €27,387 | €56,374 | +€28,986 | +106% |
| Amounts payable after more than one year | 17 | €2,210 | €841 | -€1,369 | -61.9% |
| Financial debts | 170/4 | €2,210 | €841 | -€1,369 | -61.9% |
| Amounts payable within one year | 42/48 | €25,178 | €48,906 | +€23,729 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | - | €26,395 | +€26,395 | |
| Financial debts | 43 | €6,352 | - | -€6,352 | |
| Credit institutions | 430/8 | €6,352 | - | -€6,352 | |
| Trade debts | 44 | €9,727 | €8,717 | -€1,009 | -10.4% |
| Suppliers | 440/4 | €9,727 | €8,717 | -€1,009 | -10.4% |
| Taxes, remuneration and social security | 45 | €9,099 | €11,419 | +€2,320 | +25.5% |
| Taxes | 450/3 | €6,877 | €4,098 | -€2,779 | -40.4% |
| Remuneration and social security | 454/9 | €2,221 | €7,321 | +€5,099 | +230% |
| Other amounts payable | 47/48 | - | €2,375 | +€2,375 | |
| Accrued charges and deferred income | 492/3 | - | €6,626 | +€6,626 | |
| Non-recurring operating income | 76A | €8,975 | - | -€8,975 | |
| Remuneration, social security and pensions | 62 | €2,238 | €25,219 | +€22,981 | +1,027% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,596 | €8,493 | +€3,897 | +84.8% |
| Other operating charges | 640/8 | €634 | €515 | -€119 | -18.8% |
| Gross operating margin | 9900 | €146,781 | -€51,176 | -€197,957 | |
| Operating profit (loss) | 9901 | €139,314 | -€85,402 | -€224,716 | |
| Financial income | 75/76B | €8 | €23 | +€14 | +172% |
| Recurring financial income | 75 | €8 | €23 | +€14 | +172% |
| Financial charges | 65/66B | €7,909 | €5,510 | -€2,399 | -30.3% |
| Recurring financial charges | 65 | €7,909 | €5,510 | -€2,399 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €131,413 | -€90,890 | -€222,303 | |
| Income taxes | 67/77 | €37,034 | €168 | -€36,866 | -99.5% |
| Profit (loss) for the period | 9904 | €94,379 | -€91,058 | -€185,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,379 | -€91,058 | -€185,437 |
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 16 October 2026 via checked.be.