OFFIDES: 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.
OFFIDES
Largest movements
- Cash -€42,691
down €42,691 (-37.8%), from €112,868 to €70,177
mainly Net result for the year (-€46,906) and Debts after one year (-€17,961)
- Tangible fixed assets -€22,716
down €22,716 (-20.1%), from €113,155 to €90,439
of which Land and buildings: -€16,360
- Receivables within one year -€8,362
down €8,362 (-60.9%), from €13,726 to €5,364
of which Trade receivables: -€9,467
- Profit (loss) carried forward -€46,906
new in 2025: -€46,906
- Debts after one year -€17,961
down €17,961 (-20.8%), from €86,304 to €68,343
- Other debts -€5,673
down €5,673 (-43.7%), from €12,973 to €7,301
- Trade debts -€3,379
down €3,379 (-62.1%), from €5,445 to €2,066
- Gross operating margin -€113,488
down €113,488, from €98,538 to -€14,950
- Taxes -€18,092
down €18,092 (-99.1%), from €18,264 to €172
- Financial income +€5,295
new in 2025: €5,295
- Financial charges -€1,534
down €1,534 (-21.1%), from €7,278 to €5,744
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 | €292,957 | €220,955 | -€72,002 | -24.6% |
| Fixed assets | 21/28 | €113,155 | €90,439 | -€22,716 | -20.1% |
| Tangible fixed assets | 22/27 | €113,155 | €90,439 | -€22,716 | -20.1% |
| Land and buildings | 22 | €93,292 | €76,932 | -€16,360 | -17.5% |
| Plant, machinery and equipment | 23 | €3,437 | €2,291 | -€1,146 | -33.3% |
| Furniture and vehicles | 24 | €16,426 | €11,216 | -€5,211 | -31.7% |
| Current assets | 29/58 | €179,802 | €130,516 | -€49,286 | -27.4% |
| Amounts receivable within one year | 40/41 | €13,726 | €5,364 | -€8,362 | -60.9% |
| Trade receivables | 40 | €13,726 | €4,259 | -€9,467 | -69.0% |
| Other amounts receivable | 41 | - | €1,105 | +€1,105 | |
| Current investments | 50/53 | €49,999 | €49,999 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €112,868 | €70,177 | -€42,691 | -37.8% |
| Deferred charges and accrued income | 490/1 | €3,208 | €4,975 | +€1,767 | +55.1% |
| Total equity and liabilities | 10/49 | €292,957 | €220,955 | -€72,002 | -24.6% |
| Equity | 10/15 | €165,365 | €118,459 | -€46,906 | -28.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €164,365 | €164,365 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,984 | €18,984 | = | 0.0% |
| Distributable reserves | 133 | €145,381 | €145,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€46,906 | -€46,906 | |
| Amounts payable | 17/49 | €127,592 | €102,496 | -€25,096 | -19.7% |
| Amounts payable after more than one year | 17 | €86,304 | €68,343 | -€17,961 | -20.8% |
| Financial debts | 170/4 | €86,304 | €68,343 | -€17,961 | -20.8% |
| Amounts payable within one year | 42/48 | €41,288 | €34,154 | -€7,135 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €17,071 | €17,945 | +€874 | +5.1% |
| Trade debts | 44 | €5,445 | €2,066 | -€3,379 | -62.1% |
| Suppliers | 440/4 | €5,445 | €2,066 | -€3,379 | -62.1% |
| Taxes, remuneration and social security | 45 | €5,799 | €6,842 | +€1,043 | +18.0% |
| Taxes | 450/3 | €5,799 | €6,842 | +€1,043 | +18.0% |
| Other amounts payable | 47/48 | €12,973 | €7,301 | -€5,673 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,159 | €30,066 | +€907 | +3.1% |
| Other operating charges | 640/8 | €1,071 | €1,269 | +€198 | +18.5% |
| Gross operating margin | 9900 | €98,538 | -€14,950 | -€113,488 | |
| Operating profit (loss) | 9901 | €68,308 | -€46,285 | -€114,593 | |
| Financial income | 75/76B | - | €5,295 | +€5,295 | |
| Recurring financial income | 75 | - | €5,295 | +€5,295 | |
| Financial charges | 65/66B | €7,278 | €5,744 | -€1,534 | -21.1% |
| Recurring financial charges | 65 | €7,278 | €5,744 | -€1,534 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €61,029 | -€46,734 | -€107,764 | |
| Income taxes | 67/77 | €18,264 | €172 | -€18,092 | -99.1% |
| Profit (loss) for the period | 9904 | €42,765 | -€46,906 | -€89,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,765 | -€46,906 | -€89,672 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.