OFUITE: 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.
OFUITE
Largest movements
- Cash +€46,297
up €46,297 (+208.7%), from €22,186 to €68,483
mainly Other debts (+€40,000) and Net result for the year (+€25,642)
- Receivables within one year -€16,293
down €16,293 (-40.4%), from €40,293 to €23,999
of which Trade receivables: -€12,061
- Tangible fixed assets -€6,960
down €6,960 (-41.6%), from €16,729 to €9,770
of which Furniture and vehicles: -€7,680
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€36,358
down €36,358 (-56.2%), from €64,665 to €28,307
- Reserves +€22,000
up €22,000 (+146.7%), from €15,000 to €37,000
- Current portion of long-term debt -€3,628
down €3,628 (-57.9%), from €6,265 to €2,637
- Trade debts +€3,358
up €3,358 (+415.5%), from €808 to €4,167
- Other operating charges -€16,144
down €16,144 (-96.9%), from €16,653 to €509
- Taxes +€4,753
up €4,753 (+92.8%), from €5,124 to €9,878
- Gross operating margin -€2,677
down €2,677 (-5.4%), from €49,732 to €47,054
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 | €102,523 | €125,249 | +€22,726 | +22.2% |
| Fixed assets | 21/28 | €16,729 | €9,770 | -€6,960 | -41.6% |
| Tangible fixed assets | 22/27 | €16,729 | €9,770 | -€6,960 | -41.6% |
| Plant, machinery and equipment | 23 | €2,242 | €2,962 | +€720 | +32.1% |
| Furniture and vehicles | 24 | €14,488 | €6,808 | -€7,680 | -53.0% |
| Current assets | 29/58 | €85,793 | €115,479 | +€29,685 | +34.6% |
| Amounts receivable after more than one year | 29 | €21,000 | €21,000 | = | 0.0% |
| Other amounts receivable | 291 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,293 | €23,999 | -€16,293 | -40.4% |
| Trade receivables | 40 | €32,230 | €20,169 | -€12,061 | -37.4% |
| Other amounts receivable | 41 | €8,063 | €3,831 | -€4,232 | -52.5% |
| Cash at bank and in hand | 54/58 | €22,186 | €68,483 | +€46,297 | +208.7% |
| Deferred charges and accrued income | 490/1 | €2,315 | €1,997 | -€318 | -13.7% |
| Total equity and liabilities | 10/49 | €102,523 | €125,249 | +€22,726 | +22.2% |
| Equity | 10/15 | €87,725 | €73,367 | -€14,358 | -16.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Outside capital | 11 | €8,060 | €8,060 | = | 0.0% |
| Other | 1109/19 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €15,000 | €37,000 | +€22,000 | +146.7% |
| Tax-exempt reserves | 132 | €15,000 | €37,000 | +€22,000 | +146.7% |
| Profit (loss) carried forward | 14 | €64,665 | €28,307 | -€36,358 | -56.2% |
| Amounts payable | 17/49 | €14,798 | €51,882 | +€37,084 | +250.6% |
| Amounts payable after more than one year | 17 | €2,637 | - | -€2,637 | |
| Financial debts | 170/4 | €2,637 | - | -€2,637 | |
| Amounts payable within one year | 42/48 | €12,161 | €50,382 | +€38,221 | +314.3% |
| Current portion of amounts payable after more than one year | 42 | €6,265 | €2,637 | -€3,628 | -57.9% |
| Trade debts | 44 | €808 | €4,167 | +€3,358 | +415.5% |
| Suppliers | 440/4 | €808 | €4,167 | +€3,358 | +415.5% |
| Taxes, remuneration and social security | 45 | €5,088 | €3,578 | -€1,510 | -29.7% |
| Taxes | 450/3 | €5,088 | €2,311 | -€2,777 | -54.6% |
| Remuneration and social security | 454/9 | - | €1,267 | +€1,267 | |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,636 | €11,073 | +€437 | +4.1% |
| Other operating charges | 640/8 | €16,653 | €509 | -€16,144 | -96.9% |
| Gross operating margin | 9900 | €49,732 | €47,054 | -€2,677 | -5.4% |
| Operating profit (loss) | 9901 | €22,442 | €35,473 | +€13,030 | +58.1% |
| Financial income | 75/76B | €794 | €538 | -€256 | -32.3% |
| Recurring financial income | 75 | €794 | €538 | -€256 | -32.3% |
| Financial charges | 65/66B | €543 | €491 | -€52 | -9.5% |
| Recurring financial charges | 65 | €543 | €491 | -€52 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €22,694 | €35,519 | +€12,826 | +56.5% |
| Income taxes | 67/77 | €5,124 | €9,878 | +€4,753 | +92.8% |
| Profit (loss) for the period | 9904 | €17,570 | €25,642 | +€8,072 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,570 | €25,642 | +€8,072 | +45.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.