Offize: 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.
Offize
Largest movements
- Tangible fixed assets -€371,479
down €371,479 (-99.9%), from €371,685 to €206
of which Land and buildings: -€366,388
- Cash +€20,734
up €20,734 (+966.4%), from €2,145 to €22,879
mainly Investment in fixed assets (net) (+€371,169) and Net result for the year (+€26,205)
- Receivables within one year +€18,680
up €18,680 (+158.0%), from €11,823 to €30,503
of which Other amounts receivable: +€23,699
- Debts after one year -€279,805
down €279,805 (-100.0%), from €279,805 to €0
- Other debts -€26,423
down €26,423 (-96.7%), from €27,324 to €901
- Profit (loss) carried forward +€26,205
up €26,205 (+300.2%), from €8,730 to €34,936
- Current portion of long-term debt -€23,643
no longer reported in 2025 (was €23,643)
- Accrued charges and deferred income -€13,146
down €13,146 (-95.1%), from €13,817 to €671
- Gross operating margin -€38,477
down €38,477 (-41.9%), from €91,868 to €53,392
- Depreciation -€16,025
down €16,025 (-98.1%), from €16,335 to €310
- Financial charges -€12,658
down €12,658 (-60.8%), from €20,833 to €8,176
- Taxes -€3,076
down €3,076 (-21.6%), from €14,239 to €11,163
- Other operating charges -€1,817
down €1,817 (-36.0%), from €5,053 to €3,235
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 | €386,584 | €54,109 | -€332,475 | -86.0% |
| Fixed assets | 21/28 | €371,685 | €206 | -€371,479 | -99.9% |
| Tangible fixed assets | 22/27 | €371,685 | €206 | -€371,479 | -99.9% |
| Land and buildings | 22 | €366,388 | €0 | -€366,388 | -100.0% |
| Plant, machinery and equipment | 23 | €5,297 | €206 | -€5,091 | -96.1% |
| Current assets | 29/58 | €14,899 | €53,903 | +€39,004 | +261.8% |
| Amounts receivable within one year | 40/41 | €11,823 | €30,503 | +€18,680 | +158.0% |
| Trade receivables | 40 | €11,223 | €6,205 | -€5,019 | -44.7% |
| Other amounts receivable | 41 | €600 | €24,299 | +€23,699 | +3949.8% |
| Cash at bank and in hand | 54/58 | €2,145 | €22,879 | +€20,734 | +966.4% |
| Deferred charges and accrued income | 490/1 | €930 | €520 | -€410 | -44.1% |
| Total equity and liabilities | 10/49 | €386,584 | €54,109 | -€332,475 | -86.0% |
| Equity | 10/15 | €9,730 | €35,936 | +€26,205 | +269.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,730 | €34,936 | +€26,205 | +300.2% |
| Amounts payable | 17/49 | €376,854 | €18,174 | -€358,680 | -95.2% |
| Amounts payable after more than one year | 17 | €279,805 | €0 | -€279,805 | -100.0% |
| Financial debts | 170/4 | €279,805 | €0 | -€279,805 | -100.0% |
| Amounts payable within one year | 42/48 | €83,232 | €17,503 | -€65,729 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €23,643 | - | -€23,643 | |
| Trade debts | 44 | €9,373 | €3,182 | -€6,191 | -66.1% |
| Suppliers | 440/4 | €9,373 | €3,182 | -€6,191 | -66.1% |
| Taxes, remuneration and social security | 45 | €22,891 | €13,421 | -€9,471 | -41.4% |
| Taxes | 450/3 | €22,891 | €13,421 | -€9,471 | -41.4% |
| Other amounts payable | 47/48 | €27,324 | €901 | -€26,423 | -96.7% |
| Accrued charges and deferred income | 492/3 | €13,817 | €671 | -€13,146 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,335 | €310 | -€16,025 | -98.1% |
| Other operating charges | 640/8 | €5,053 | €3,235 | -€1,817 | -36.0% |
| Non-recurring operating charges | 66A | - | €4,781 | +€4,781 | |
| Gross operating margin | 9900 | €91,868 | €53,392 | -€38,477 | -41.9% |
| Operating profit (loss) | 9901 | €70,481 | €45,066 | -€25,416 | -36.1% |
| Financial income | 75/76B | - | €478 | +€478 | |
| Recurring financial income | 75 | - | €478 | +€478 | |
| Financial charges | 65/66B | €20,833 | €8,176 | -€12,658 | -60.8% |
| Recurring financial charges | 65 | €20,833 | €8,176 | -€12,658 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €49,648 | €37,369 | -€12,279 | -24.7% |
| Income taxes | 67/77 | €14,239 | €11,163 | -€3,076 | -21.6% |
| Profit (loss) for the period | 9904 | €35,409 | €26,205 | -€9,203 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,409 | €26,205 | -€9,203 | -26.0% |
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 29 September 2026 via checked.be.