OFFIMED: 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.
OFFIMED
Largest movements
- Cash +€111,860
up €111,860 (+28.8%), from €387,936 to €499,797
mainly Depreciation (+€174,683) and Trade debts (+€137,152)
- Receivables within one year +€59,770
up €59,770 (+23.8%), from €251,295 to €311,065
of which Trade receivables: +€85,963
- Intangible fixed assets +€26,871
up €26,871 (+12.6%), from €213,565 to €240,436
- Trade debts +€137,152
up €137,152 (+64.7%), from €211,994 to €349,146
- Tax, wage and social debts +€56,379
up €56,379 (+63.7%), from €88,528 to €144,907
of which Taxes: +€37,666
- Contributions -€12,301
down €12,301 (-2.8%), from €446,877 to €434,576
- Gross operating margin +€226,401
up €226,401 (+30.6%), from €740,351 to €966,752
- Staff costs +€179,055
up €179,055 (+32.6%), from €548,865 to €727,920
- Depreciation +€20,797
up €20,797 (+13.5%), from €153,886 to €174,683
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 | €881,429 | €1,068,606 | +€187,178 | +21.2% |
| Fixed assets | 21/28 | €221,746 | €244,506 | +€22,760 | +10.3% |
| Intangible fixed assets | 21 | €213,565 | €240,436 | +€26,871 | +12.6% |
| Tangible fixed assets | 22/27 | €8,181 | €4,070 | -€4,111 | -50.2% |
| Furniture and vehicles | 24 | €8,181 | €4,070 | -€4,111 | -50.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €659,683 | €824,100 | +€164,417 | +24.9% |
| Stocks and contracts in progress | 3 | €3,330 | €2,929 | -€401 | -12.0% |
| Stocks | 30/36 | €3,330 | €2,929 | -€401 | -12.0% |
| Amounts receivable within one year | 40/41 | €251,295 | €311,065 | +€59,770 | +23.8% |
| Trade receivables | 40 | €217,184 | €303,146 | +€85,963 | +39.6% |
| Other amounts receivable | 41 | €34,112 | €7,919 | -€26,193 | -76.8% |
| Cash at bank and in hand | 54/58 | €387,936 | €499,797 | +€111,860 | +28.8% |
| Deferred charges and accrued income | 490/1 | €17,121 | €10,309 | -€6,812 | -39.8% |
| Total equity and liabilities | 10/49 | €881,429 | €1,068,606 | +€187,178 | +21.2% |
| Equity | 10/15 | €548,517 | €539,780 | -€8,737 | -1.6% |
| Contributions | 10/11 | €446,877 | €434,576 | -€12,301 | -2.8% |
| Reserves | 13 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €101,640 | €105,204 | +€3,565 | +3.5% |
| Amounts payable | 17/49 | €332,912 | €528,826 | +€195,914 | +58.8% |
| Amounts payable within one year | 42/48 | €332,912 | €528,826 | +€195,914 | +58.8% |
| Trade debts | 44 | €211,994 | €349,146 | +€137,152 | +64.7% |
| Suppliers | 440/4 | €211,994 | €349,146 | +€137,152 | +64.7% |
| Taxes, remuneration and social security | 45 | €88,528 | €144,907 | +€56,379 | +63.7% |
| Taxes | 450/3 | €14,529 | €52,195 | +€37,666 | +259.2% |
| Remuneration and social security | 454/9 | €73,999 | €92,713 | +€18,714 | +25.3% |
| Other amounts payable | 47/48 | €32,389 | €34,772 | +€2,383 | +7.4% |
| Remuneration, social security and pensions | 62 | €548,865 | €727,920 | +€179,055 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,886 | €174,683 | +€20,797 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,963 | +€5,963 | |
| Other operating charges | 640/8 | €848 | €1,312 | +€464 | +54.7% |
| Gross operating margin | 9900 | €740,351 | €966,752 | +€226,401 | +30.6% |
| Operating profit (loss) | 9901 | €36,752 | €56,874 | +€20,122 | +54.8% |
| Financial income | 75/76B | €2,488 | €4,053 | +€1,565 | +62.9% |
| Recurring financial income | 75 | €2,488 | €4,053 | +€1,565 | +62.9% |
| Financial charges | 65/66B | €601 | €319 | -€283 | -47.0% |
| Recurring financial charges | 65 | €601 | €319 | -€283 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €38,639 | €60,608 | +€21,970 | +56.9% |
| Income taxes | 67/77 | €13,303 | €21,887 | +€8,584 | +64.5% |
| Profit (loss) for the period | 9904 | €25,336 | €38,722 | +€13,386 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,336 | €38,722 | +€13,386 | +52.8% |
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 5 October 2026 via checked.be.