OFFIZ: 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.
OFFIZ
Largest movements
- Cash +€4,533
up €4,533 (+675.6%), from €671 to €5,204
mainly Net result for the year (+€11,097) and Depreciation (+€7,057)
- Receivables within one year -€3,602
down €3,602 (-34.9%), from €10,326 to €6,724
of which Trade receivables: -€3,628
- Intangible fixed assets -€3,000
down €3,000 (-13.3%), from €22,488 to €19,488
- Tangible fixed assets -€2,080
down €2,080 (-41.0%), from €5,070 to €2,990
- Formation expenses -€560
no longer reported in 2024 (was €560)
- Profit (loss) carried forward +€11,097
up €11,097 (+294.7%), from €3,766 to €14,863
- Other debts -€5,724
down €5,724 (-47.1%), from €12,150 to €6,426
- Debts after one year -€4,544
no longer reported in 2024 (was €4,544)
- Tax, wage and social debts -€3,874
down €3,874 (-57.0%), from €6,798 to €2,924
- Current portion of long-term debt -€3,114
down €3,114 (-40.9%), from €7,611 to €4,497
- Gross operating margin +€5,413
up €5,413 (+31.3%), from €17,270 to €22,683
- Depreciation -€2,951
down €2,951 (-29.5%), from €10,008 to €7,057
- Taxes +€1,542
up €1,542 (+63.5%), from €2,427 to €3,969
- Financial charges -€294
down €294 (-61.9%), from €475 to €181
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,665 | €35,517 | -€5,148 | -12.7% |
| Formation expenses | 20 | €560 | - | -€560 | |
| Fixed assets | 21/28 | €27,708 | €22,628 | -€5,080 | -18.3% |
| Intangible fixed assets | 21 | €22,488 | €19,488 | -€3,000 | -13.3% |
| Tangible fixed assets | 22/27 | €5,070 | €2,990 | -€2,080 | -41.0% |
| Furniture and vehicles | 24 | €5,070 | €2,990 | -€2,080 | -41.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €12,397 | €12,889 | +€492 | +4.0% |
| Amounts receivable within one year | 40/41 | €10,326 | €6,724 | -€3,602 | -34.9% |
| Trade receivables | 40 | €10,321 | €6,693 | -€3,628 | -35.2% |
| Other amounts receivable | 41 | €5 | €31 | +€26 | +520.0% |
| Cash at bank and in hand | 54/58 | €671 | €5,204 | +€4,533 | +675.6% |
| Deferred charges and accrued income | 490/1 | €1,400 | €961 | -€439 | -31.4% |
| Total equity and liabilities | 10/49 | €40,665 | €35,517 | -€5,148 | -12.7% |
| Equity | 10/15 | €8,766 | €19,863 | +€11,097 | +126.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,766 | €14,863 | +€11,097 | +294.7% |
| Amounts payable | 17/49 | €31,899 | €15,654 | -€16,245 | -50.9% |
| Amounts payable after more than one year | 17 | €4,544 | - | -€4,544 | |
| Financial debts | 170/4 | €4,544 | - | -€4,544 | |
| Amounts payable within one year | 42/48 | €27,355 | €15,654 | -€11,701 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €7,611 | €4,497 | -€3,114 | -40.9% |
| Trade debts | 44 | €796 | €1,807 | +€1,011 | +127.0% |
| Suppliers | 440/4 | €796 | €1,807 | +€1,011 | +127.0% |
| Taxes, remuneration and social security | 45 | €6,798 | €2,924 | -€3,874 | -57.0% |
| Taxes | 450/3 | €6,798 | €2,924 | -€3,874 | -57.0% |
| Other amounts payable | 47/48 | €12,150 | €6,426 | -€5,724 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,008 | €7,057 | -€2,951 | -29.5% |
| Other operating charges | 640/8 | €425 | €379 | -€46 | -10.8% |
| Gross operating margin | 9900 | €17,270 | €22,683 | +€5,413 | +31.3% |
| Operating profit (loss) | 9901 | €6,837 | €15,247 | +€8,410 | +123.0% |
| Financial charges | 65/66B | €475 | €181 | -€294 | -61.9% |
| Recurring financial charges | 65 | €475 | €181 | -€294 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €6,362 | €15,066 | +€8,704 | +136.8% |
| Income taxes | 67/77 | €2,427 | €3,969 | +€1,542 | +63.5% |
| Profit (loss) for the period | 9904 | €3,935 | €11,097 | +€7,162 | +182.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,935 | €11,097 | +€7,162 | +182.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.