OFFINVEST: 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.
OFFINVEST
Largest movements
- Receivables within one year +€26,969
up €26,969 (+31.1%), from €86,678 to €113,647
- Other debts +€28,910
up €28,910 (+7.9%), from €364,560 to €393,470
- Debts after one year -€18,365
down €18,365 (-21.0%), from €87,290 to €68,925
- Accrued charges and deferred income +€13,152
up €13,152 (+16.2%), from €81,224 to €94,376
- Taxes -€2,054
down €2,054 (-49.6%), from €4,144 to €2,090
- Gross operating margin -€565
down €565 (-2.4%), from €23,277 to €22,712
- Financial charges +€532
up €532 (+3.4%), from €15,435 to €15,967
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €947,637 | €975,450 | +€27,812 | +2.9% |
| Fixed assets | 21/28 | €856,552 | €856,552 | = | 0.0% |
| Financial fixed assets | 28 | €856,552 | €856,552 | = | 0.0% |
| Current assets | 29/58 | €91,085 | €118,898 | +€27,812 | +30.5% |
| Amounts receivable within one year | 40/41 | €86,678 | €113,647 | +€26,969 | +31.1% |
| Trade receivables | 40 | €86,678 | €113,647 | +€26,969 | +31.1% |
| Cash at bank and in hand | 54/58 | €4,408 | €5,251 | +€843 | +19.1% |
| Total equity and liabilities | 10/49 | €947,637 | €975,450 | +€27,812 | +2.9% |
| Equity | 10/15 | €364,003 | €368,596 | +€4,593 | +1.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €264,003 | €268,596 | +€4,593 | +1.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €254,003 | €258,596 | +€4,593 | +1.8% |
| Amounts payable | 17/49 | €583,635 | €606,854 | +€23,219 | +4.0% |
| Amounts payable after more than one year | 17 | €87,290 | €68,925 | -€18,365 | -21.0% |
| Financial debts | 170/4 | €87,290 | €68,925 | -€18,365 | -21.0% |
| Amounts payable within one year | 42/48 | €415,120 | €443,553 | +€28,433 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €18,365 | €18,049 | -€316 | -1.7% |
| Advances received on contracts in progress | 46 | €30,250 | €30,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,945 | €1,784 | -€162 | -8.3% |
| Taxes | 450/3 | €1,945 | €1,784 | -€162 | -8.3% |
| Other amounts payable | 47/48 | €364,560 | €393,470 | +€28,910 | +7.9% |
| Accrued charges and deferred income | 492/3 | €81,224 | €94,376 | +€13,152 | +16.2% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €23,277 | €22,712 | -€565 | -2.4% |
| Operating profit (loss) | 9901 | €23,215 | €22,650 | -€565 | -2.4% |
| Financial charges | 65/66B | €15,435 | €15,967 | +€532 | +3.4% |
| Recurring financial charges | 65 | €15,435 | €15,967 | +€532 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €7,780 | €6,683 | -€1,097 | -14.1% |
| Income taxes | 67/77 | €4,144 | €2,090 | -€2,054 | -49.6% |
| Profit (loss) for the period | 9904 | €3,636 | €4,593 | +€957 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,636 | €4,593 | +€957 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.