OFFLINE WORLD: 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.
OFFLINE WORLD
Largest movements
- Tangible fixed assets -€7,312
down €7,312 (-22.3%), from €32,861 to €25,549
of which Furniture and vehicles: -€5,785
- Stocks and contracts -€1,547
down €1,547 (-28.0%), from €5,523 to €3,976
- Cash -€836
no longer reported in 2025 (was €836)
mainly Other debts (-€16,014) and Trade debts (-€10,751)
- Receivables within one year -€496
down €496 (-15.4%), from €3,227 to €2,731
of which Trade receivables: -€526
- Profit (loss) carried forward +€17,853
up €17,853 (+71.9%), from -€24,831 to -€6,978
- Other debts -€16,014
down €16,014 (-64.1%), from €24,986 to €8,972
- Trade debts -€10,751
down €10,751 (-73.8%), from €14,558 to €3,807
- Debts after one year -€6,504
down €6,504 (-68.5%), from €9,489 to €2,985
- Tax, wage and social debts +€3,460
up €3,460 (+19222.2%), from €18 to €3,478
- Staff costs -€31,078
down €31,078 (-97.0%), from €32,034 to €956
- Gross operating margin +€18,860
up €18,860 (+115.7%), from €16,306 to €35,166
- Depreciation +€2,019
up €2,019 (+26.9%), from €7,494 to €9,513
- Financial charges +€1,353
up €1,353 (+64.1%), from €2,110 to €3,463
- Other operating charges +€969
up €969 (+821.2%), from €118 to €1,087
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 | €42,447 | €32,606 | -€9,841 | -23.2% |
| Fixed assets | 21/28 | €32,861 | €25,899 | -€6,962 | -21.2% |
| Tangible fixed assets | 22/27 | €32,861 | €25,549 | -€7,312 | -22.3% |
| Plant, machinery and equipment | 23 | €7,055 | €5,528 | -€1,527 | -21.6% |
| Furniture and vehicles | 24 | €25,806 | €20,021 | -€5,785 | -22.4% |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €9,586 | €6,707 | -€2,879 | -30.0% |
| Stocks and contracts in progress | 3 | €5,523 | €3,976 | -€1,547 | -28.0% |
| Stocks | 30/36 | €5,523 | €3,976 | -€1,547 | -28.0% |
| Amounts receivable within one year | 40/41 | €3,227 | €2,731 | -€496 | -15.4% |
| Trade receivables | 40 | €533 | €7 | -€526 | -98.7% |
| Other amounts receivable | 41 | €2,694 | €2,724 | +€30 | +1.1% |
| Cash at bank and in hand | 54/58 | €836 | - | -€836 | |
| Total equity and liabilities | 10/49 | €42,447 | €32,606 | -€9,841 | -23.2% |
| Equity | 10/15 | -€13,630 | €4,223 | +€17,853 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,201 | €7,201 | = | 0.0% |
| Distributable reserves | 133 | €7,201 | €7,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,831 | -€6,978 | +€17,853 | +71.9% |
| Amounts payable | 17/49 | €56,077 | €28,383 | -€27,694 | -49.4% |
| Amounts payable after more than one year | 17 | €9,489 | €2,985 | -€6,504 | -68.5% |
| Financial debts | 170/4 | €9,489 | €2,985 | -€6,504 | -68.5% |
| Amounts payable within one year | 42/48 | €46,588 | €22,764 | -€23,824 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €6,193 | €6,504 | +€311 | +5.0% |
| Financial debts | 43 | €833 | €3 | -€830 | -99.6% |
| Credit institutions | 430/8 | €833 | €3 | -€830 | -99.6% |
| Trade debts | 44 | €14,558 | €3,807 | -€10,751 | -73.8% |
| Suppliers | 440/4 | €14,558 | €3,807 | -€10,751 | -73.8% |
| Taxes, remuneration and social security | 45 | €18 | €3,478 | +€3,460 | +19222.2% |
| Taxes | 450/3 | €18 | €3,478 | +€3,460 | +19222.2% |
| Other amounts payable | 47/48 | €24,986 | €8,972 | -€16,014 | -64.1% |
| Accrued charges and deferred income | 492/3 | - | €2,634 | +€2,634 | |
| Remuneration, social security and pensions | 62 | €32,034 | €956 | -€31,078 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,494 | €9,513 | +€2,019 | +26.9% |
| Other operating charges | 640/8 | €118 | €1,087 | +€969 | +821.2% |
| Gross operating margin | 9900 | €16,306 | €35,166 | +€18,860 | +115.7% |
| Operating profit (loss) | 9901 | -€23,340 | €23,610 | +€46,950 | |
| Financial income | 75/76B | €597 | €131 | -€466 | -78.1% |
| Recurring financial income | 75 | €597 | €131 | -€466 | -78.1% |
| Financial charges | 65/66B | €2,110 | €3,463 | +€1,353 | +64.1% |
| Recurring financial charges | 65 | €2,110 | €3,463 | +€1,353 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,853 | €20,278 | +€45,131 | |
| Income taxes | 67/77 | -€22 | €1 | +€23 | |
| Profit (loss) for the period | 9904 | -€24,831 | €20,277 | +€45,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,831 | €20,277 | +€45,108 |
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 6 October 2026 via checked.be.