OFFIPLANT: 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.
OFFIPLANT
Largest movements
- Stocks and contracts -€242,258
down €242,258 (-30.5%), from €794,270 to €552,011
- Cash -€114,592
down €114,592 (-40.4%), from €283,376 to €168,785
mainly Debts after one year (-€235,409) and Tax, wage and social debts (-€126,512)
- Tangible fixed assets -€89,492
down €89,492 (-4.8%), from €1.8m to €1.8m
of which Land and buildings: -€75,274
- Current investments -€71,305
down €71,305 (-49.4%), from €144,341 to €73,036
- Debts after one year -€235,409
down €235,409 (-14.8%), from €1.6m to €1.4m
- Tax, wage and social debts -€126,512
down €126,512 (-35.6%), from €355,628 to €229,115
of which Taxes: -€117,372
- Reserves -€78,020
down €78,020 (-9.4%), from €834,025 to €756,005
of which Distributable reserves: -€76,328
- Staff costs +€171,578
up €171,578 (+17.7%), from €968,315 to €1.1m
- Taxes -€46,251
down €46,251 (-98.6%), from €46,897 to €646
- Gross operating margin -€32,039
down €32,039 (-2.3%), from €1.4m to €1.3m
- Depreciation +€25,279
up €25,279 (+16.0%), from €158,037 to €183,316
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 | €3,654,822 | €3,173,861 | -€480,961 | -13.2% |
| Fixed assets | 21/28 | €1,851,721 | €1,762,228 | -€89,492 | -4.8% |
| Tangible fixed assets | 22/27 | €1,849,229 | €1,759,737 | -€89,492 | -4.8% |
| Land and buildings | 22 | €1,346,551 | €1,271,277 | -€75,274 | -5.6% |
| Plant, machinery and equipment | 23 | €487,684 | €462,405 | -€25,279 | -5.2% |
| Furniture and vehicles | 24 | €14,995 | €26,055 | +€11,061 | +73.8% |
| Financial fixed assets | 28 | €2,491 | €2,491 | = | 0.0% |
| Current assets | 29/58 | €1,803,101 | €1,411,632 | -€391,469 | -21.7% |
| Stocks and contracts in progress | 3 | €794,270 | €552,011 | -€242,258 | -30.5% |
| Stocks | 30/36 | €794,270 | €552,011 | -€242,258 | -30.5% |
| Amounts receivable within one year | 40/41 | €580,596 | €615,134 | +€34,539 | +5.9% |
| Trade receivables | 40 | €325,763 | €352,149 | +€26,386 | +8.1% |
| Other amounts receivable | 41 | €254,833 | €262,986 | +€8,153 | +3.2% |
| Current investments | 50/53 | €144,341 | €73,036 | -€71,305 | -49.4% |
| Cash at bank and in hand | 54/58 | €283,376 | €168,785 | -€114,592 | -40.4% |
| Deferred charges and accrued income | 490/1 | €518 | €2,666 | +€2,148 | +414.4% |
| Total equity and liabilities | 10/49 | €3,654,822 | €3,173,861 | -€480,961 | -13.2% |
| Equity | 10/15 | €896,025 | €818,005 | -€78,020 | -8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €834,025 | €756,005 | -€78,020 | -9.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,179 | €89,487 | -€1,692 | -1.9% |
| Distributable reserves | 133 | €736,646 | €660,318 | -€76,328 | -10.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €21,204 | €20,333 | -€871 | -4.1% |
| Deferred taxes | 168 | €21,204 | €20,333 | -€871 | -4.1% |
| Amounts payable | 17/49 | €2,737,592 | €2,335,523 | -€402,069 | -14.7% |
| Amounts payable after more than one year | 17 | €1,594,604 | €1,359,195 | -€235,409 | -14.8% |
| Financial debts | 170/4 | €1,594,604 | €1,359,195 | -€235,409 | -14.8% |
| Amounts payable within one year | 42/48 | €1,142,988 | €976,328 | -€166,660 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €292,707 | €273,903 | -€18,804 | -6.4% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €344,653 | €323,310 | -€21,344 | -6.2% |
| Suppliers | 440/4 | €344,653 | €323,310 | -€21,344 | -6.2% |
| Taxes, remuneration and social security | 45 | €355,628 | €229,115 | -€126,512 | -35.6% |
| Taxes | 450/3 | €172,164 | €54,791 | -€117,372 | -68.2% |
| Remuneration and social security | 454/9 | €183,464 | €174,324 | -€9,140 | -5.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €968,315 | €1,139,893 | +€171,578 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,037 | €183,316 | +€25,279 | +16.0% |
| Other operating charges | 640/8 | €13,320 | €21,345 | +€8,025 | +60.2% |
| Non-recurring operating charges | 66A | €842,330 | - | -€842,330 | |
| Gross operating margin | 9900 | €1,377,497 | €1,345,457 | -€32,039 | -2.3% |
| Operating profit (loss) | 9901 | -€604,506 | €903 | +€605,409 | |
| Financial income | 75/76B | €1,068 | €3,003 | +€1,935 | +181.3% |
| Recurring financial income | 75 | €1,068 | €3,003 | +€1,935 | +181.3% |
| Financial charges | 65/66B | €68,676 | €82,151 | +€13,476 | +19.6% |
| Recurring financial charges | 65 | €68,676 | €82,151 | +€13,476 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€672,114 | -€78,245 | +€593,869 | +88.4% |
| Transfer from deferred taxes | 780 | €871 | €871 | = | 0.0% |
| Income taxes | 67/77 | €46,897 | €646 | -€46,251 | -98.6% |
| Profit (loss) for the period | 9904 | -€718,140 | -€78,020 | +€640,120 | +89.1% |
| Transfer from tax-exempt reserves | 789 | €1,692 | €1,692 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€716,448 | -€76,328 | +€640,120 | +89.3% |
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 3 October 2026 via checked.be.