OFFSET ARCHITECTURE: 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.
OFFSET ARCHITECTURE
Largest movements
- Cash +€72,133
up €72,133 (+988.8%), from €7,295 to €79,428
mainly Net result for the year (+€85,289) and Other debts (+€18,293)
- Financial fixed assets +€21,687
up €21,687 (+127.8%), from €16,963 to €38,650
- Tangible fixed assets -€8,870
down €8,870 (-9.7%), from €91,145 to €82,275
of which Furniture and vehicles: -€7,469
- Deferred charges and accrued income +€2,286
up €2,286 (+1400.2%), from €163 to €2,449
- Profit (loss) carried forward +€66,996
up €66,996 (+261.1%), from €25,655 to €92,652
- Other debts +€18,293
new in 2025: €18,293
- Tax, wage and social debts +€14,552
up €14,552 (+207.7%), from €7,008 to €21,560
- Debts after one year -€10,290
down €10,290 (-12.9%), from €79,721 to €69,431
- Current portion of long-term debt -€2,867
down €2,867 (-21.2%), from €13,497 to €10,630
- Gross operating margin +€107,711
up €107,711 (+598.6%), from €17,994 to €125,705
- Taxes +€22,110
up €22,110 (+1041.0%), from €2,124 to €24,234
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 | €134,223 | €220,005 | +€85,782 | +63.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €108,108 | €120,925 | +€12,817 | +11.9% |
| Tangible fixed assets | 22/27 | €91,145 | €82,275 | -€8,870 | -9.7% |
| Land and buildings | 22 | €72,139 | €71,133 | -€1,007 | -1.4% |
| Plant, machinery and equipment | 23 | €1,794 | €1,399 | -€395 | -22.0% |
| Furniture and vehicles | 24 | €17,211 | €9,743 | -€7,469 | -43.4% |
| Financial fixed assets | 28 | €16,963 | €38,650 | +€21,687 | +127.8% |
| Current assets | 29/58 | €26,115 | €99,080 | +€72,965 | +279.4% |
| Amounts receivable within one year | 40/41 | €18,657 | €17,203 | -€1,454 | -7.8% |
| Trade receivables | 40 | €13,699 | €14,269 | +€569 | +4.2% |
| Other amounts receivable | 41 | €4,958 | €2,934 | -€2,023 | -40.8% |
| Cash at bank and in hand | 54/58 | €7,295 | €79,428 | +€72,133 | +988.8% |
| Deferred charges and accrued income | 490/1 | €163 | €2,449 | +€2,286 | +1400.2% |
| Total equity and liabilities | 10/49 | €134,223 | €220,005 | +€85,782 | +63.9% |
| Equity | 10/15 | €25,755 | €92,752 | +€66,996 | +260.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,655 | €92,652 | +€66,996 | +261.1% |
| Amounts payable | 17/49 | €108,468 | €127,253 | +€18,785 | +17.3% |
| Amounts payable after more than one year | 17 | €79,721 | €69,431 | -€10,290 | -12.9% |
| Financial debts | 170/4 | €79,721 | €69,431 | -€10,290 | -12.9% |
| Amounts payable within one year | 42/48 | €28,747 | €57,822 | +€29,075 | +101.1% |
| Current portion of amounts payable after more than one year | 42 | €13,497 | €10,630 | -€2,867 | -21.2% |
| Trade debts | 44 | €8,242 | €7,339 | -€903 | -11.0% |
| Suppliers | 440/4 | €8,242 | €7,339 | -€903 | -11.0% |
| Taxes, remuneration and social security | 45 | €7,008 | €21,560 | +€14,552 | +207.7% |
| Taxes | 450/3 | €7,008 | €21,560 | +€14,552 | +207.7% |
| Other amounts payable | 47/48 | - | €18,293 | +€18,293 | |
| Non-recurring operating income | 76A | - | €94,121 | +€94,121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,289 | €9,939 | -€350 | -3.4% |
| Other operating charges | 640/8 | €1,812 | €2,245 | +€432 | +23.8% |
| Gross operating margin | 9900 | €17,994 | €125,705 | +€107,711 | +598.6% |
| Operating profit (loss) | 9901 | €5,893 | €113,522 | +€107,629 | +1826.4% |
| Financial income | 75/76B | €531 | €214 | -€317 | -59.7% |
| Recurring financial income | 75 | €531 | €214 | -€317 | -59.7% |
| Financial charges | 65/66B | €3,227 | €4,212 | +€985 | +30.5% |
| Recurring financial charges | 65 | €3,227 | €4,212 | +€985 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €3,196 | €109,523 | +€106,327 | +3326.6% |
| Income taxes | 67/77 | €2,124 | €24,234 | +€22,110 | +1041.0% |
| Profit (loss) for the period | 9904 | €1,072 | €85,289 | +€84,217 | +7853.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,072 | €85,289 | +€84,217 | +7853.6% |
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 8 October 2026 via checked.be.