OFFMANAGE: 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.
OFFMANAGE
Largest movements
- Receivables within one year +€23,064
up €23,064 (+87.4%), from €26,383 to €49,446
of which Trade receivables: +€13,576
- Cash -€10,462
down €10,462 (-98.5%), from €10,620 to €158
mainly Receivables within one year (-€23,064) and Investment in fixed assets (net) (-€11,783)
- Tangible fixed assets +€9,745
up €9,745 (+233.4%), from €4,175 to €13,919
- Reserves +€22,476
up €22,476 (+92.8%), from €24,211 to €46,687
- Current portion of long-term debt -€1,078
down €1,078 (-91.4%), from €1,179 to €101
- Gross operating margin -€7,923
down €7,923 (-19.7%), from €40,184 to €32,261
- Taxes -€5,915
down €5,915 (-48.1%), from €12,295 to €6,380
- Depreciation +€995
up €995 (+95.3%), from €1,044 to €2,039
- Financial charges -€701
down €701 (-27.9%), from €2,514 to €1,813
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 | €41,177 | €63,524 | +€22,347 | +54.3% |
| Fixed assets | 21/28 | €4,175 | €13,919 | +€9,745 | +233.4% |
| Tangible fixed assets | 22/27 | €4,175 | €13,919 | +€9,745 | +233.4% |
| Furniture and vehicles | 24 | €4,175 | €13,919 | +€9,745 | +233.4% |
| Current assets | 29/58 | €37,002 | €49,604 | +€12,602 | +34.1% |
| Amounts receivable within one year | 40/41 | €26,383 | €49,446 | +€23,064 | +87.4% |
| Trade receivables | 40 | €581 | €14,157 | +€13,576 | +2337.5% |
| Other amounts receivable | 41 | €25,802 | €35,289 | +€9,488 | +36.8% |
| Cash at bank and in hand | 54/58 | €10,620 | €158 | -€10,462 | -98.5% |
| Total equity and liabilities | 10/49 | €41,177 | €63,524 | +€22,347 | +54.3% |
| Equity | 10/15 | €25,211 | €47,687 | +€22,476 | +89.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,211 | €46,687 | +€22,476 | +92.8% |
| Distributable reserves | 133 | €24,211 | €46,687 | +€22,476 | +92.8% |
| Amounts payable | 17/49 | €15,966 | €15,837 | -€129 | -0.8% |
| Amounts payable after more than one year | 17 | €101 | - | -€101 | |
| Financial debts | 170/4 | €101 | - | -€101 | |
| Amounts payable within one year | 42/48 | €15,865 | €15,837 | -€28 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €1,179 | €101 | -€1,078 | -91.4% |
| Trade debts | 44 | €250 | €833 | +€583 | +232.7% |
| Suppliers | 440/4 | €250 | €833 | +€583 | +232.7% |
| Taxes, remuneration and social security | 45 | €14,436 | €14,903 | +€467 | +3.2% |
| Taxes | 450/3 | €14,436 | €14,903 | +€467 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €2,039 | +€995 | +95.3% |
| Other operating charges | 640/8 | €1,440 | €1,243 | -€197 | -13.7% |
| Gross operating margin | 9900 | €40,184 | €32,261 | -€7,923 | -19.7% |
| Operating profit (loss) | 9901 | €37,701 | €28,979 | -€8,721 | -23.1% |
| Financial income | 75/76B | €1,319 | €1,690 | +€371 | +28.1% |
| Recurring financial income | 75 | €1,319 | €1,690 | +€371 | +28.1% |
| Financial charges | 65/66B | €2,514 | €1,813 | -€701 | -27.9% |
| Recurring financial charges | 65 | €2,514 | €1,813 | -€701 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €36,505 | €28,856 | -€7,649 | -21.0% |
| Income taxes | 67/77 | €12,295 | €6,380 | -€5,915 | -48.1% |
| Profit (loss) for the period | 9904 | €24,211 | €22,476 | -€1,735 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,211 | €22,476 | -€1,735 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.