offiRent: 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.
offiRent
Largest movements
- Cash -€33,697
down €33,697 (-27.3%), from €123,388 to €89,692
mainly Other debts (-€134,711) and Trade debts (-€50,187)
- Receivables within one year -€26,758
down €26,758 (-35.2%), from €75,994 to €49,236
of which Trade receivables: -€29,764
- Tangible fixed assets -€21,125
down €21,125 (-6.1%), from €344,233 to €323,108
of which Land and buildings: -€22,499
- Other debts -€134,711
no longer reported in 2025 (was €134,711)
- Accrued charges and deferred income +€57,412
new in 2025: €57,412
- Trade debts -€50,187
down €50,187 (-86.7%), from €57,904 to €7,717
- Reserves +€36,376
up €36,376 (+16.0%), from €227,215 to €263,591
of which Distributable reserves: +€99,526
- Current portion of long-term debt -€12,669
down €12,669 (-49.7%), from €25,487 to €12,818
- Gross operating margin -€63,424
down €63,424 (-34.5%), from €183,840 to €120,417
- Financial income +€50,528
up €50,528 (+17,515%), from €288 to €50,817
- Depreciation -€16,661
down €16,661 (-34.1%), from €48,814 to €32,153
- Financial charges -€1,847
down €1,847 (-14.9%), from €12,375 to €10,528
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.
Derived cash bridge
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 | €1,058,529 | €967,709 | -€90,820 | -8.6% |
| Fixed assets | 21/28 | €843,561 | €822,436 | -€21,125 | -2.5% |
| Tangible fixed assets | 22/27 | €344,233 | €323,108 | -€21,125 | -6.1% |
| Land and buildings | 22 | €329,406 | €306,906 | -€22,499 | -6.8% |
| Plant, machinery and equipment | 23 | €5,593 | €3,693 | -€1,899 | -34.0% |
| Furniture and vehicles | 24 | €6,260 | €12,508 | +€6,248 | +99.8% |
| Leasing and similar rights | 25 | €2,293 | - | -€2,293 | |
| Other tangible fixed assets | 26 | €682 | - | -€682 | |
| Financial fixed assets | 28 | €499,328 | €499,328 | = | 0.0% |
| Current assets | 29/58 | €214,968 | €145,273 | -€69,695 | -32.4% |
| Amounts receivable within one year | 40/41 | €75,994 | €49,236 | -€26,758 | -35.2% |
| Trade receivables | 40 | €58,077 | €28,312 | -€29,764 | -51.3% |
| Other amounts receivable | 41 | €17,917 | €20,923 | +€3,006 | +16.8% |
| Cash at bank and in hand | 54/58 | €123,388 | €89,692 | -€33,697 | -27.3% |
| Deferred charges and accrued income | 490/1 | €15,586 | €6,346 | -€9,240 | -59.3% |
| Total equity and liabilities | 10/49 | €1,058,529 | €967,709 | -€90,820 | -8.6% |
| Equity | 10/15 | €632,436 | €668,812 | +€36,376 | +5.8% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €227,215 | €263,591 | +€36,376 | +16.0% |
| Tax-exempt reserves | 132 | €63,150 | - | -€63,150 | |
| Distributable reserves | 133 | €164,065 | €263,591 | +€99,526 | +60.7% |
| Profit (loss) carried forward | 14 | €186,621 | €186,621 | = | 0.0% |
| Amounts payable | 17/49 | €426,093 | €298,897 | -€127,196 | -29.9% |
| Amounts payable after more than one year | 17 | €177,820 | €185,565 | +€7,745 | +4.4% |
| Financial debts | 170/4 | €150,325 | €137,510 | -€12,815 | -8.5% |
| Other amounts payable | 178/9 | €27,495 | €48,055 | +€20,560 | +74.8% |
| Amounts payable within one year | 42/48 | €248,273 | €55,920 | -€192,353 | -77.5% |
| Current portion of amounts payable after more than one year | 42 | €25,487 | €12,818 | -€12,669 | -49.7% |
| Trade debts | 44 | €57,904 | €7,717 | -€50,187 | -86.7% |
| Suppliers | 440/4 | €57,904 | €7,717 | -€50,187 | -86.7% |
| Taxes, remuneration and social security | 45 | €30,171 | €35,385 | +€5,214 | +17.3% |
| Taxes | 450/3 | €16,318 | €21,082 | +€4,764 | +29.2% |
| Remuneration and social security | 454/9 | €13,853 | €14,303 | +€450 | +3.2% |
| Other amounts payable | 47/48 | €134,711 | - | -€134,711 | |
| Accrued charges and deferred income | 492/3 | - | €57,412 | +€57,412 | |
| Remuneration, social security and pensions | 62 | €70,693 | €70,394 | -€299 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,814 | €32,153 | -€16,661 | -34.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,379 | +€1,379 | |
| Other operating charges | 640/8 | €4,307 | €4,692 | +€385 | +8.9% |
| Gross operating margin | 9900 | €183,840 | €120,417 | -€63,424 | -34.5% |
| Operating profit (loss) | 9901 | €60,027 | €11,799 | -€48,228 | -80.3% |
| Financial income | 75/76B | €288 | €50,817 | +€50,528 | +17,515% |
| Recurring financial income | 75 | €288 | €50,817 | +€50,528 | +17,515% |
| Financial charges | 65/66B | €12,375 | €10,528 | -€1,847 | -14.9% |
| Recurring financial charges | 65 | €12,375 | €10,528 | -€1,847 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €47,941 | €52,088 | +€4,147 | +8.7% |
| Income taxes | 67/77 | €17,084 | €15,712 | -€1,372 | -8.0% |
| Profit (loss) for the period | 9904 | €30,857 | €36,376 | +€5,519 | +17.9% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €63,150 | +€21,050 | +50.0% |
| Transfer to tax-exempt reserves | 689 | €37,469 | - | -€37,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,488 | €99,526 | +€64,038 | +180% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.