OFFISOL: 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.
OFFISOL
Largest movements
- Tangible fixed assets +€211,115
up €211,115 (+32.4%), from €651,477 to €862,592
of which Land and buildings: +€160,696
- Cash -€47,180
down €47,180 (-53.5%), from €88,146 to €40,966
mainly Investment in fixed assets (net) (-€263,518) and Debts after one year (-€56,496)
- Receivables within one year -€29,457
down €29,457 (-87.2%), from €33,783 to €4,326
of which Trade receivables: -€22,744
- Reserves +€105,000
up €105,000 (+22.7%), from €463,500 to €568,500
of which Distributable reserves: +€105,000
- Debts after one year -€56,496
down €56,496 (-38.4%), from €147,032 to €90,536
- Other debts +€50,000
new in 2025: €50,000
- Trade debts +€20,083
up €20,083 (+76.6%), from €26,216 to €46,299
- Accrued charges and deferred income +€10,365
new in 2025: €10,365
- Gross operating margin +€130,973
up €130,973 (+171.3%), from €76,447 to €207,421
- Taxes +€23,731
up €23,731 (+1083.0%), from €2,191 to €25,922
- Depreciation +€11,694
up €11,694 (+28.7%), from €40,710 to €52,404
- Financial income -€6,097
down €6,097 (-90.1%), from €6,771 to €673
- Other operating charges +€5,610
up €5,610 (+28.5%), from €19,680 to €25,290
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 | €783,598 | €914,782 | +€131,184 | +16.7% |
| Fixed assets | 21/28 | €651,477 | €862,592 | +€211,115 | +32.4% |
| Tangible fixed assets | 22/27 | €651,477 | €862,592 | +€211,115 | +32.4% |
| Land and buildings | 22 | €635,982 | €796,678 | +€160,696 | +25.3% |
| Plant, machinery and equipment | 23 | €15,495 | €19,290 | +€3,795 | +24.5% |
| Furniture and vehicles | 24 | €0 | €46,623 | +€46,623 | |
| Current assets | 29/58 | €132,121 | €52,190 | -€79,930 | -60.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €33,783 | €4,326 | -€29,457 | -87.2% |
| Trade receivables | 40 | €27,029 | €4,285 | -€22,744 | -84.1% |
| Other amounts receivable | 41 | €6,754 | €41 | -€6,713 | -99.4% |
| Cash at bank and in hand | 54/58 | €88,146 | €40,966 | -€47,180 | -53.5% |
| Deferred charges and accrued income | 490/1 | €10,192 | €6,898 | -€3,294 | -32.3% |
| Total equity and liabilities | 10/49 | €783,598 | €914,782 | +€131,184 | +16.7% |
| Equity | 10/15 | €543,388 | €644,081 | +€100,693 | +18.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €463,500 | €568,500 | +€105,000 | +22.7% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €456,000 | €561,000 | +€105,000 | +23.0% |
| Profit (loss) carried forward | 14 | €4,888 | €581 | -€4,307 | -88.1% |
| Amounts payable | 17/49 | €240,210 | €270,701 | +€30,491 | +12.7% |
| Amounts payable after more than one year | 17 | €147,032 | €90,536 | -€56,496 | -38.4% |
| Financial debts | 170/4 | €147,032 | €90,536 | -€56,496 | -38.4% |
| Amounts payable within one year | 42/48 | €93,178 | €169,800 | +€76,622 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €55,972 | €56,496 | +€524 | +0.9% |
| Trade debts | 44 | €26,216 | €46,299 | +€20,083 | +76.6% |
| Suppliers | 440/4 | €26,216 | €46,299 | +€20,083 | +76.6% |
| Taxes, remuneration and social security | 45 | €10,990 | €17,005 | +€6,015 | +54.7% |
| Taxes | 450/3 | €10,990 | €17,005 | +€6,015 | +54.7% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | - | €10,365 | +€10,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,710 | €52,404 | +€11,694 | +28.7% |
| Other operating charges | 640/8 | €19,680 | €25,290 | +€5,610 | +28.5% |
| Gross operating margin | 9900 | €76,447 | €207,421 | +€130,973 | +171.3% |
| Operating profit (loss) | 9901 | €16,058 | €129,727 | +€113,669 | +707.9% |
| Financial income | 75/76B | €6,771 | €673 | -€6,097 | -90.1% |
| Recurring financial income | 75 | €6,771 | €673 | -€6,097 | -90.1% |
| Financial charges | 65/66B | €4,179 | €3,785 | -€394 | -9.4% |
| Recurring financial charges | 65 | €4,179 | €3,785 | -€394 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €18,650 | €126,615 | +€107,965 | +578.9% |
| Income taxes | 67/77 | €2,191 | €25,922 | +€23,731 | +1083.0% |
| Profit (loss) for the period | 9904 | €16,458 | €100,693 | +€84,235 | +511.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,458 | €100,693 | +€84,235 | +511.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.