OFFIMATICS: 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.
OFFIMATICS
Largest movements
- Cash -€170,821
down €170,821 (-52.7%), from €324,035 to €153,214
mainly Other debts (-€274,913) and Receivables within one year (-€6,990)
- Intangible fixed assets -€40,390
down €40,390 (-100%), from €40,390 to €0
- Receivables within one year +€6,990
up €6,990 (+49.0%), from €14,260 to €21,250
of which Other amounts receivable: +€6,020
- Tangible fixed assets -€5,958
down €5,958 (-12.1%), from €49,389 to €43,431
of which Land and buildings: -€4,638
- Other debts -€274,913
down €274,913 (-100%), from €274,913 to €0
- Reserves +€42,179
up €42,179 (+54.8%), from €77,020 to €119,199
of which Distributable reserves: +€42,179
- Tax, wage and social debts +€21,223
up €21,223 (+251%), from €8,467 to €29,690
- Taxes +€15,637
up €15,637 (+74.2%), from €21,083 to €36,720
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 | €429,248 | €219,023 | -€210,225 | -49.0% |
| Fixed assets | 21/28 | €89,779 | €43,431 | -€46,348 | -51.6% |
| Intangible fixed assets | 21 | €40,390 | €0 | -€40,390 | -100% |
| Tangible fixed assets | 22/27 | €49,389 | €43,431 | -€5,958 | -12.1% |
| Land and buildings | 22 | €46,731 | €42,093 | -€4,638 | -9.9% |
| Furniture and vehicles | 24 | €2,658 | €1,338 | -€1,320 | -49.7% |
| Current assets | 29/58 | €339,469 | €175,592 | -€163,877 | -48.3% |
| Amounts receivable within one year | 40/41 | €14,260 | €21,250 | +€6,990 | +49.0% |
| Trade receivables | 40 | €14,260 | €15,230 | +€970 | +6.8% |
| Other amounts receivable | 41 | - | €6,020 | +€6,020 | |
| Cash at bank and in hand | 54/58 | €324,035 | €153,214 | -€170,821 | -52.7% |
| Deferred charges and accrued income | 490/1 | €1,174 | €1,128 | -€46 | -3.9% |
| Total equity and liabilities | 10/49 | €429,248 | €219,023 | -€210,225 | -49.0% |
| Equity | 10/15 | €143,694 | €185,874 | +€42,180 | +29.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €77,020 | €119,199 | +€42,179 | +54.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €77,020 | €119,199 | +€42,179 | +54.8% |
| Profit (loss) carried forward | 14 | €60,424 | €60,425 | +€1 | 0.0% |
| Amounts payable | 17/49 | €285,554 | €33,149 | -€252,405 | -88.4% |
| Amounts payable within one year | 42/48 | €285,554 | €33,149 | -€252,405 | -88.4% |
| Trade debts | 44 | €2,173 | €3,459 | +€1,285 | +59.1% |
| Suppliers | 440/4 | €2,173 | €3,459 | +€1,285 | +59.1% |
| Taxes, remuneration and social security | 45 | €8,467 | €29,690 | +€21,223 | +251% |
| Taxes | 450/3 | €8,467 | €29,690 | +€21,223 | +251% |
| Other amounts payable | 47/48 | €274,913 | €0 | -€274,913 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,056 | €46,348 | -€708 | -1.5% |
| Other operating charges | 640/8 | €903 | €960 | +€57 | +6.3% |
| Gross operating margin | 9900 | €122,432 | €123,250 | +€818 | +0.7% |
| Operating profit (loss) | 9901 | €74,473 | €75,942 | +€1,469 | +2.0% |
| Financial income | 75/76B | €2,241 | €3,276 | +€1,035 | +46.2% |
| Recurring financial income | 75 | €2,241 | €3,276 | +€1,035 | +46.2% |
| Financial charges | 65/66B | €64 | €319 | +€254 | +394% |
| Recurring financial charges | 65 | €64 | €319 | +€254 | +394% |
| Profit (loss) for the period before taxes | 9903 | €76,650 | €78,899 | +€2,250 | +2.9% |
| Income taxes | 67/77 | €21,083 | €36,720 | +€15,637 | +74.2% |
| Profit (loss) for the period | 9904 | €55,567 | €42,180 | -€13,387 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,567 | €42,180 | -€13,387 | -24.1% |
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 28 October 2026 via checked.be.