OFFSET INTERNATIONAL: 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.
OFFSET INTERNATIONAL
Largest movements
- Cash +€26,626
up €26,626 (+134.2%), from €19,842 to €46,468
mainly Receivables within one year (+€11,984) and Trade debts (+€9,684)
- Receivables within one year -€11,984
down €11,984 (-32.7%), from €36,625 to €24,641
of which Trade receivables: -€16,594
- Stocks and contracts -€6,500
down €6,500 (-3.4%), from €190,520 to €184,020
- Trade debts +€9,684
up €9,684 (+132.2%), from €7,324 to €17,008
- Tax, wage and social debts -€3,395
down €3,395 (-38.2%), from €8,877 to €5,482
of which Taxes: -€3,519
- Gross operating margin -€7,892
down €7,892 (-15.0%), from €52,607 to €44,715
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 | €249,252 | €257,789 | +€8,537 | +3.4% |
| Fixed assets | 21/28 | €1,759 | €2,365 | +€606 | +34.4% |
| Tangible fixed assets | 22/27 | €1,759 | €2,365 | +€606 | +34.4% |
| Furniture and vehicles | 24 | €1,759 | €2,365 | +€606 | +34.4% |
| Current assets | 29/58 | €247,493 | €255,424 | +€7,931 | +3.2% |
| Stocks and contracts in progress | 3 | €190,520 | €184,020 | -€6,500 | -3.4% |
| Stocks | 30/36 | €190,520 | €184,020 | -€6,500 | -3.4% |
| Amounts receivable within one year | 40/41 | €36,625 | €24,641 | -€11,984 | -32.7% |
| Trade receivables | 40 | €36,625 | €20,030 | -€16,594 | -45.3% |
| Other amounts receivable | 41 | - | €4,611 | +€4,611 | |
| Cash at bank and in hand | 54/58 | €19,842 | €46,468 | +€26,626 | +134.2% |
| Deferred charges and accrued income | 490/1 | €507 | €295 | -€212 | -41.8% |
| Total equity and liabilities | 10/49 | €249,252 | €257,789 | +€8,537 | +3.4% |
| Equity | 10/15 | €164,690 | €166,960 | +€2,270 | +1.4% |
| Contributions | 10/11 | €310,000 | €310,000 | = | 0.0% |
| Capital | 10 | €310,000 | €310,000 | = | 0.0% |
| Issued capital | 100 | €310,000 | €310,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,411 | -€146,140 | +€2,270 | +1.5% |
| Amounts payable | 17/49 | €84,563 | €90,829 | +€6,267 | +7.4% |
| Amounts payable within one year | 42/48 | €84,563 | €90,829 | +€6,267 | +7.4% |
| Trade debts | 44 | €7,324 | €17,008 | +€9,684 | +132.2% |
| Suppliers | 440/4 | €7,324 | €17,008 | +€9,684 | +132.2% |
| Taxes, remuneration and social security | 45 | €8,877 | €5,482 | -€3,395 | -38.2% |
| Taxes | 450/3 | €3,519 | - | -€3,519 | |
| Remuneration and social security | 454/9 | €5,358 | €5,482 | +€124 | +2.3% |
| Other amounts payable | 47/48 | €68,362 | €68,340 | -€22 | 0.0% |
| Remuneration, social security and pensions | 62 | €40,732 | €41,160 | +€427 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €385 | +€85 | +28.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €52,607 | €44,715 | -€7,892 | -15.0% |
| Operating profit (loss) | 9901 | €11,188 | €2,771 | -€8,417 | -75.2% |
| Financial income | 75/76B | €587 | €565 | -€22 | -3.8% |
| Recurring financial income | 75 | €587 | €565 | -€22 | -3.8% |
| Financial charges | 65/66B | €548 | €1,066 | +€518 | +94.5% |
| Recurring financial charges | 65 | €548 | €1,066 | +€518 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €11,227 | €2,270 | -€8,957 | -79.8% |
| Profit (loss) for the period | 9904 | €11,227 | €2,270 | -€8,957 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,227 | €2,270 | -€8,957 | -79.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.