OFFIAS: 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.
OFFIAS
Largest movements
- Receivables within one year -€15,896
down €15,896 (-27.5%), from €57,707 to €41,811
of which Trade receivables: -€19,587
- Cash +€12,348
up €12,348 (+13.8%), from €89,487 to €101,835
mainly Net result for the year (+€27,282) and Receivables within one year (+€15,896)
- Tangible fixed assets -€4,633
down €4,633 (-10.6%), from €43,773 to €39,140
of which Furniture and vehicles: -€2,687
- Tax, wage and social debts -€33,490
down €33,490 (-64.8%), from €51,656 to €18,166
of which Remuneration and social security: -€35,040
- Reserves +€23,482
up €23,482 (+15.7%), from €149,620 to €173,103
- Other debts +€3,800
new in 2025: €3,800
- Staff costs -€102,963
down €102,963 (-99.8%), from €103,163 to €200
- Gross operating margin -€93,844
down €93,844 (-64.2%), from €146,237 to €52,393
- Taxes +€7,553
up €7,553 (+61.9%), from €12,194 to €19,746
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 | €257,455 | €248,121 | -€9,334 | -3.6% |
| Fixed assets | 21/28 | €43,773 | €39,140 | -€4,633 | -10.6% |
| Tangible fixed assets | 22/27 | €43,773 | €39,140 | -€4,633 | -10.6% |
| Furniture and vehicles | 24 | €8,436 | €5,750 | -€2,687 | -31.8% |
| Other tangible fixed assets | 26 | €35,337 | €33,391 | -€1,946 | -5.5% |
| Current assets | 29/58 | €213,682 | €208,981 | -€4,701 | -2.2% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,707 | €41,811 | -€15,896 | -27.5% |
| Trade receivables | 40 | €36,066 | €16,479 | -€19,587 | -54.3% |
| Other amounts receivable | 41 | €21,641 | €25,332 | +€3,691 | +17.1% |
| Cash at bank and in hand | 54/58 | €89,487 | €101,835 | +€12,348 | +13.8% |
| Deferred charges and accrued income | 490/1 | €1,488 | €335 | -€1,153 | -77.5% |
| Total equity and liabilities | 10/49 | €257,455 | €248,121 | -€9,334 | -3.6% |
| Equity | 10/15 | €174,620 | €198,103 | +€23,482 | +13.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €149,620 | €173,103 | +€23,482 | +15.7% |
| Distributable reserves | 133 | €149,620 | €173,103 | +€23,482 | +15.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €82,835 | €50,018 | -€32,816 | -39.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €82,835 | €50,018 | -€32,816 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €1,999 | €0 | -€1,999 | -100.0% |
| Trade debts | 44 | €1,825 | €1,363 | -€462 | -25.3% |
| Suppliers | 440/4 | €1,825 | €1,363 | -€462 | -25.3% |
| Advances received on contracts in progress | 46 | €27,355 | €26,689 | -€666 | -2.4% |
| Taxes, remuneration and social security | 45 | €51,656 | €18,166 | -€33,490 | -64.8% |
| Taxes | 450/3 | €16,616 | €18,166 | +€1,550 | +9.3% |
| Remuneration and social security | 454/9 | €35,040 | €0 | -€35,040 | -100.0% |
| Other amounts payable | 47/48 | - | €3,800 | +€3,800 | |
| Remuneration, social security and pensions | 62 | €103,163 | €200 | -€102,963 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,424 | €7,070 | -€354 | -4.8% |
| Other operating charges | 640/8 | €708 | €730 | +€21 | +3.0% |
| Gross operating margin | 9900 | €146,237 | €52,393 | -€93,844 | -64.2% |
| Operating profit (loss) | 9901 | €34,942 | €44,394 | +€9,452 | +27.1% |
| Financial income | 75/76B | €4,085 | €3,721 | -€363 | -8.9% |
| Recurring financial income | 75 | €4,085 | €3,721 | -€363 | -8.9% |
| Financial charges | 65/66B | €1,185 | €1,086 | -€98 | -8.3% |
| Recurring financial charges | 65 | €1,185 | €1,086 | -€98 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €37,842 | €47,029 | +€9,187 | +24.3% |
| Income taxes | 67/77 | €12,194 | €19,746 | +€7,553 | +61.9% |
| Profit (loss) for the period | 9904 | €25,648 | €27,282 | +€1,634 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,648 | €27,282 | +€1,634 | +6.4% |
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 29 September 2026 via checked.be.