OFFIMCOM: 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.
OFFIMCOM
Largest movements
- Cash +€15,943
up €15,943 (+7.0%), from €227,584 to €243,526
mainly Current investments (+€12,215) and Receivables within one year (+€11,910)
- Current investments -€12,215
no longer reported in 2025 (was €12,215)
- Receivables within one year -€11,910
down €11,910 (-25.6%), from €46,601 to €34,691
of which Trade receivables: -€8,193
- Tangible fixed assets -€3,544
down €3,544 (-30.3%), from €11,710 to €8,165
of which Furniture and vehicles: -€3,042
- Trade debts -€19,945
down €19,945 (-99.7%), from €20,007 to €62
- Reserves +€11,718
up €11,718 (+5.0%), from €232,948 to €244,666
of which Distributable reserves: +€11,718
- Other debts -€3,002
down €3,002 (-13.8%), from €21,721 to €18,719
- Gross operating margin -€22,934
down €22,934 (-52.3%), from €43,838 to €20,904
- Taxes -€10,863
down €10,863 (-67.9%), from €15,992 to €5,129
- Financial income -€4,948
no longer reported in 2025 (was €4,948)
- Other operating charges -€1,616
down €1,616 (-93.9%), from €1,722 to €106
- Depreciation +€846
up €846 (+31.4%), from €2,698 to €3,544
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 | €298,159 | €287,334 | -€10,825 | -3.6% |
| Fixed assets | 21/28 | €11,759 | €8,215 | -€3,544 | -30.1% |
| Tangible fixed assets | 22/27 | €11,710 | €8,165 | -€3,544 | -30.3% |
| Land and buildings | 22 | €4,439 | €3,936 | -€503 | -11.3% |
| Furniture and vehicles | 24 | €7,271 | €4,229 | -€3,042 | -41.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €286,400 | €279,119 | -€7,280 | -2.5% |
| Amounts receivable within one year | 40/41 | €46,601 | €34,691 | -€11,910 | -25.6% |
| Trade receivables | 40 | €15,906 | €7,713 | -€8,193 | -51.5% |
| Other amounts receivable | 41 | €30,696 | €26,978 | -€3,718 | -12.1% |
| Current investments | 50/53 | €12,215 | - | -€12,215 | |
| Cash at bank and in hand | 54/58 | €227,584 | €243,526 | +€15,943 | +7.0% |
| Deferred charges and accrued income | 490/1 | - | €902 | +€902 | |
| Total equity and liabilities | 10/49 | €298,159 | €287,334 | -€10,825 | -3.6% |
| Equity | 10/15 | €251,540 | €263,258 | +€11,718 | +4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €232,948 | €244,666 | +€11,718 | +5.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €231,089 | €242,807 | +€11,718 | +5.1% |
| Amounts payable | 17/49 | €46,619 | €24,076 | -€22,542 | -48.4% |
| Amounts payable within one year | 42/48 | €46,619 | €24,076 | -€22,542 | -48.4% |
| Trade debts | 44 | €20,007 | €62 | -€19,945 | -99.7% |
| Suppliers | 440/4 | €20,007 | €62 | -€19,945 | -99.7% |
| Taxes, remuneration and social security | 45 | €4,891 | €5,295 | +€404 | +8.3% |
| Taxes | 450/3 | €4,891 | €4,595 | -€296 | -6.0% |
| Remuneration and social security | 454/9 | - | €700 | +€700 | |
| Other amounts payable | 47/48 | €21,721 | €18,719 | -€3,002 | -13.8% |
| Non-recurring operating income | 76A | €112 | €191 | +€79 | +70.9% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,698 | €3,544 | +€846 | +31.4% |
| Other operating charges | 640/8 | €1,722 | €106 | -€1,616 | -93.9% |
| Gross operating margin | 9900 | €43,838 | €20,904 | -€22,934 | -52.3% |
| Operating profit (loss) | 9901 | €39,030 | €16,854 | -€22,176 | -56.8% |
| Financial income | 75/76B | €4,948 | - | -€4,948 | |
| Recurring financial income | 75 | €4,948 | - | -€4,948 | |
| Financial charges | 65/66B | €18 | €8 | -€11 | -58.3% |
| Recurring financial charges | 65 | €18 | €8 | -€11 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €43,960 | €16,847 | -€27,113 | -61.7% |
| Income taxes | 67/77 | €15,992 | €5,129 | -€10,863 | -67.9% |
| Profit (loss) for the period | 9904 | €27,968 | €11,718 | -€16,250 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,968 | €11,718 | -€16,250 | -58.1% |
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 8 October 2026 via checked.be.