OFIUS: 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.
OFIUS
Largest movements
- Receivables within one year -€36,600
down €36,600 (-37.6%), from €97,214 to €60,614
of which Other amounts receivable: -€20,234
- Stocks and contracts -€19,653
down €19,653 (-18.5%), from €106,178 to €86,525
- Cash -€5,584
down €5,584 (-90.4%), from €6,180 to €596
mainly Trade debts (-€32,684) and Net result for the year (-€15,760)
- Tangible fixed assets -€2,624
down €2,624 (-16.7%), from €15,738 to €13,113
- Trade debts -€32,684
down €32,684 (-27.4%), from €119,254 to €86,571
- Profit (loss) carried forward -€15,760
down €15,760 (-15.2%), from -€103,757 to -€119,517
- Debts after one year -€14,662
no longer reported in 2025 (was €14,662)
- Current portion of long-term debt -€7,987
down €7,987 (-35.3%), from €22,649 to €14,662
- Other debts +€3,329
up €3,329 (+13.3%), from €24,943 to €28,272
- Gross operating margin +€6,125
up €6,125 (+52.2%), from -€11,745 to -€5,620
- Financial charges -€4,890
down €4,890 (-40.2%), from €12,159 to €7,269
- Other operating charges -€945
down €945 (-79.3%), from €1,191 to €247
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 | €225,309 | €160,848 | -€64,461 | -28.6% |
| Fixed assets | 21/28 | €15,738 | €13,113 | -€2,624 | -16.7% |
| Tangible fixed assets | 22/27 | €15,738 | €13,113 | -€2,624 | -16.7% |
| Furniture and vehicles | 24 | €15,738 | €13,113 | -€2,624 | -16.7% |
| Current assets | 29/58 | €209,572 | €147,735 | -€61,837 | -29.5% |
| Stocks and contracts in progress | 3 | €106,178 | €86,525 | -€19,653 | -18.5% |
| Stocks | 30/36 | €106,178 | €86,525 | -€19,653 | -18.5% |
| Amounts receivable within one year | 40/41 | €97,214 | €60,614 | -€36,600 | -37.6% |
| Trade receivables | 40 | €75,142 | €58,775 | -€16,366 | -21.8% |
| Other amounts receivable | 41 | €22,073 | €1,839 | -€20,234 | -91.7% |
| Cash at bank and in hand | 54/58 | €6,180 | €596 | -€5,584 | -90.4% |
| Total equity and liabilities | 10/49 | €225,309 | €160,848 | -€64,461 | -28.6% |
| Equity | 10/15 | -€81,757 | -€97,517 | -€15,760 | -19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,757 | -€119,517 | -€15,760 | -15.2% |
| Amounts payable | 17/49 | €307,067 | €258,365 | -€48,701 | -15.9% |
| Amounts payable after more than one year | 17 | €14,662 | - | -€14,662 | |
| Financial debts | 170/4 | €14,662 | - | -€14,662 | |
| Amounts payable within one year | 42/48 | €292,404 | €258,365 | -€34,039 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €22,649 | €14,662 | -€7,987 | -35.3% |
| Financial debts | 43 | €125,000 | €128,302 | +€3,302 | +2.6% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Other loans | 439 | - | €3,302 | +€3,302 | |
| Trade debts | 44 | €119,254 | €86,571 | -€32,684 | -27.4% |
| Suppliers | 440/4 | €119,254 | €86,571 | -€32,684 | -27.4% |
| Taxes, remuneration and social security | 45 | €558 | €558 | = | 0.0% |
| Taxes | 450/3 | €558 | €558 | = | 0.0% |
| Other amounts payable | 47/48 | €24,943 | €28,272 | +€3,329 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,617 | €2,624 | +€7 | +0.3% |
| Other operating charges | 640/8 | €1,191 | €247 | -€945 | -79.3% |
| Gross operating margin | 9900 | -€11,745 | -€5,620 | +€6,125 | +52.2% |
| Operating profit (loss) | 9901 | -€15,553 | -€8,490 | +€7,062 | +45.4% |
| Financial income | 75/76B | €65 | - | -€65 | |
| Recurring financial income | 75 | €65 | - | -€65 | |
| Financial charges | 65/66B | €12,159 | €7,269 | -€4,890 | -40.2% |
| Recurring financial charges | 65 | €12,159 | €7,269 | -€4,890 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,647 | -€15,760 | +€11,888 | +43.0% |
| Profit (loss) for the period | 9904 | -€27,647 | -€15,760 | +€11,888 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,647 | -€15,760 | +€11,888 | +43.0% |
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 9 October 2026 via checked.be.