OFFISOINS: 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.
OFFISOINS
Largest movements
- Cash +€279,322
up €279,322 (+158%), from €176,316 to €455,638
mainly Net result for the year (+€249,352) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-42.9%), from €350,000 to €200,000
- Stocks and contracts +€82,617
up €82,617 (+48.2%), from €171,305 to €253,922
- Tangible fixed assets +€41,654
up €41,654 (+380%), from €10,951 to €52,605
- Receivables within one year +€35,347
up €35,347 (+54.6%), from €64,764 to €100,111
of which Trade receivables: +€30,871
- Profit (loss) carried forward +€249,352
up €249,352 (+37.6%), from €662,961 to €912,313
- Tax, wage and social debts +€44,458
up €44,458 (+118%), from €37,726 to €82,184
of which Taxes: +€45,410
- Gross operating margin +€295,943
up €295,943 (+302%), from €98,133 to €394,076
- Taxes +€75,505
up €75,505 (+571%), from €13,229 to €88,733
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 | €777,615 | €1,066,232 | +€288,617 | +37.1% |
| Fixed assets | 21/28 | €11,861 | €53,515 | +€41,654 | +351% |
| Tangible fixed assets | 22/27 | €10,951 | €52,605 | +€41,654 | +380% |
| Furniture and vehicles | 24 | €10,951 | €52,605 | +€41,654 | +380% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €765,754 | €1,012,718 | +€246,964 | +32.3% |
| Stocks and contracts in progress | 3 | €171,305 | €253,922 | +€82,617 | +48.2% |
| Stocks | 30/36 | €171,305 | €253,922 | +€82,617 | +48.2% |
| Amounts receivable within one year | 40/41 | €64,764 | €100,111 | +€35,347 | +54.6% |
| Trade receivables | 40 | €58,779 | €89,650 | +€30,871 | +52.5% |
| Other amounts receivable | 41 | €5,985 | €10,461 | +€4,476 | +74.8% |
| Current investments | 50/53 | €350,000 | €200,000 | -€150,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €176,316 | €455,638 | +€279,322 | +158% |
| Deferred charges and accrued income | 490/1 | €3,369 | €3,047 | -€322 | -9.6% |
| Total equity and liabilities | 10/49 | €777,615 | €1,066,232 | +€288,617 | +37.1% |
| Equity | 10/15 | €695,961 | €945,313 | +€249,352 | +35.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €662,961 | €912,313 | +€249,352 | +37.6% |
| Amounts payable | 17/49 | €81,654 | €120,919 | +€39,265 | +48.1% |
| Amounts payable within one year | 42/48 | €81,654 | €120,909 | +€39,255 | +48.1% |
| Financial debts | 43 | - | €782 | +€782 | |
| Credit institutions | 430/8 | - | €782 | +€782 | |
| Trade debts | 44 | €32,802 | €36,747 | +€3,945 | +12.0% |
| Suppliers | 440/4 | €32,802 | €36,747 | +€3,945 | +12.0% |
| Advances received on contracts in progress | 46 | €877 | - | -€877 | |
| Taxes, remuneration and social security | 45 | €37,726 | €82,184 | +€44,458 | +118% |
| Taxes | 450/3 | €29,269 | €74,679 | +€45,410 | +155% |
| Remuneration and social security | 454/9 | €8,456 | €7,504 | -€952 | -11.3% |
| Other amounts payable | 47/48 | €10,249 | €1,197 | -€9,053 | -88.3% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Non-recurring operating income | 76A | €406 | €139 | -€267 | -65.7% |
| Remuneration, social security and pensions | 62 | €55,129 | €55,604 | +€475 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,167 | €3,457 | -€1,709 | -33.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,800 | - | -€1,800 | |
| Other operating charges | 640/8 | €2,129 | €1,169 | -€960 | -45.1% |
| Non-recurring operating charges | 66A | €818 | €5,857 | +€5,039 | +616% |
| Gross operating margin | 9900 | €98,133 | €394,076 | +€295,943 | +302% |
| Operating profit (loss) | 9901 | €33,091 | €327,989 | +€294,898 | +891% |
| Financial income | 75/76B | €11,470 | €10,517 | -€953 | -8.3% |
| Recurring financial income | 75 | €11,470 | €10,517 | -€953 | -8.3% |
| Financial charges | 65/66B | €1,204 | €420 | -€784 | -65.1% |
| Recurring financial charges | 65 | €1,204 | €420 | -€784 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €43,356 | €338,086 | +€294,730 | +680% |
| Income taxes | 67/77 | €13,229 | €88,733 | +€75,505 | +571% |
| Profit (loss) for the period | 9904 | €30,127 | €249,352 | +€219,225 | +728% |
| Profit (loss) for the period to be appropriated | 9905 | €30,127 | €249,352 | +€219,225 | +728% |
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 14 October 2026 via checked.be.