OFFIMER: 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.
OFFIMER
Largest movements
- Receivables within one year -€41,774
down €41,774 (-67.4%), from €61,968 to €20,194
of which Trade receivables: -€61,968
- Tax, wage and social debts -€42,123
down €42,123 (-50.2%), from €83,932 to €41,809
- Gross operating margin +€1,292
up €1,292 (+80.9%), from -€1,598 to -€306
- Turnover +€737
up €737 (+84.1%), from €876 to €1,613
- Purchases and services -€555
down €555 (-22.4%), from €2,474 to €1,919
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,068 | €23,294 | -€41,774 | -64.2% |
| Fixed assets | 21/28 | €3,100 | €3,100 | = | 0.0% |
| Intangible fixed assets | 21 | €1,050 | €1,050 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,050 | €1,050 | = | 0.0% |
| Land and buildings | 22 | €1,050 | €1,050 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €61,968 | €20,194 | -€41,774 | -67.4% |
| Amounts receivable within one year | 40/41 | €61,968 | €20,194 | -€41,774 | -67.4% |
| Trade receivables | 40 | €61,968 | - | -€61,968 | |
| Other amounts receivable | 41 | - | €20,194 | +€20,194 | |
| Total equity and liabilities | 10/49 | €65,068 | €23,294 | -€41,774 | -64.2% |
| Equity | 10/15 | -€108,211 | -€108,634 | -€423 | -0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Profit (loss) carried forward | 14 | -€126,803 | -€127,226 | -€423 | -0.3% |
| Amounts payable | 17/49 | €173,279 | €131,928 | -€41,351 | -23.9% |
| Amounts payable within one year | 42/48 | €173,279 | €131,928 | -€41,351 | -23.9% |
| Trade debts | 44 | €49,057 | €49,479 | +€422 | +0.9% |
| Suppliers | 440/4 | €49,057 | €49,479 | +€422 | +0.9% |
| Taxes, remuneration and social security | 45 | €83,932 | €41,809 | -€42,123 | -50.2% |
| Taxes | 450/3 | €83,932 | €41,809 | -€42,123 | -50.2% |
| Other amounts payable | 47/48 | €40,290 | €40,640 | +€350 | +0.9% |
| Turnover | 70 | €876 | €1,613 | +€737 | +84.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,474 | €1,919 | -€555 | -22.4% |
| Other operating charges | 640/8 | €70 | €72 | +€2 | +2.9% |
| Gross operating margin | 9900 | -€1,598 | -€306 | +€1,292 | +80.9% |
| Operating profit (loss) | 9901 | -€1,668 | -€378 | +€1,290 | +77.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,713 | -€423 | +€1,290 | +75.3% |
| Profit (loss) for the period | 9904 | -€1,713 | -€423 | +€1,290 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,713 | -€423 | +€1,290 | +75.3% |
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 28 September 2026 via checked.be.