OFFIMGEST: 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.
OFFIMGEST
Largest movements
- Receivables after one year -€514,434
no longer reported in 2025 (was €514,434)
of which Other amounts receivable: -€351,554
- Deferred charges and accrued income +€365,802
new in 2025: €365,802
- Receivables within one year +€125,530
up €125,530 (+387.2%), from €32,418 to €157,948
of which Other amounts receivable: +€127,271
- Profit (loss) carried forward -€16,022
down €16,022 (-27.1%), from €59,145 to €43,123
- Gross operating margin -€564
down €564 (-4.0%), from -€14,005 to -€14,570
- Other operating charges -€403
no longer reported in 2025 (was €403)
- Financial charges -€272
down €272 (-32.7%), from €832 to €560
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 | €575,304 | €556,343 | -€18,961 | -3.3% |
| Fixed assets | 21/28 | €286 | €25 | -€261 | -91.3% |
| Tangible fixed assets | 22/27 | €261 | €0 | -€261 | -100.0% |
| Land and buildings | 22 | €261 | €0 | -€261 | -100.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €575,018 | €556,318 | -€18,699 | -3.3% |
| Amounts receivable after more than one year | 29 | €514,434 | - | -€514,434 | |
| Trade receivables | 290 | €162,880 | - | -€162,880 | |
| Other amounts receivable | 291 | €351,554 | - | -€351,554 | |
| Amounts receivable within one year | 40/41 | €32,418 | €157,948 | +€125,530 | +387.2% |
| Trade receivables | 40 | €1,766 | €24 | -€1,741 | -98.6% |
| Other amounts receivable | 41 | €30,652 | €157,924 | +€127,271 | +415.2% |
| Cash at bank and in hand | 54/58 | €28,166 | €32,568 | +€4,402 | +15.6% |
| Deferred charges and accrued income | 490/1 | - | €365,802 | +€365,802 | |
| Total equity and liabilities | 10/49 | €575,304 | €556,343 | -€18,961 | -3.3% |
| Equity | 10/15 | €563,498 | €547,476 | -€16,022 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €485,753 | €485,753 | = | 0.0% |
| Distributable reserves | 133 | €485,753 | €485,753 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,145 | €43,123 | -€16,022 | -27.1% |
| Amounts payable | 17/49 | €11,806 | €8,867 | -€2,939 | -24.9% |
| Amounts payable within one year | 42/48 | €11,806 | €8,867 | -€2,939 | -24.9% |
| Trade debts | 44 | €3,164 | €226 | -€2,938 | -92.9% |
| Suppliers | 440/4 | €3,164 | €226 | -€2,938 | -92.9% |
| Taxes, remuneration and social security | 45 | €1 | - | -€1 | |
| Taxes | 450/3 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €8,641 | €8,641 | = | 0.0% |
| Non-recurring operating income | 76A | €3,187 | €1,058 | -€2,129 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €261 | +€0 | 0.0% |
| Other operating charges | 640/8 | €403 | - | -€403 | |
| Non-recurring operating charges | 66A | €12,761 | €631 | -€12,130 | -95.1% |
| Gross operating margin | 9900 | -€14,005 | -€14,570 | -€564 | -4.0% |
| Operating profit (loss) | 9901 | -€27,431 | -€15,462 | +€11,969 | +43.6% |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €832 | €560 | -€272 | -32.7% |
| Recurring financial charges | 65 | €832 | €560 | -€272 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,202 | -€16,022 | +€12,180 | +43.2% |
| Profit (loss) for the period | 9904 | -€28,202 | -€16,022 | +€12,180 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,202 | -€16,022 | +€12,180 | +43.2% |
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 9 October 2026 via checked.be.