ACTIVE OFFICE: 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.
ACTIVE OFFICE
Largest movements
- Receivables within one year +€53,982
up €53,982 (+33.1%), from €163,058 to €217,040
of which Trade receivables: +€27,293
- Tangible fixed assets +€20,389
up €20,389 (+90.3%), from €22,588 to €42,977
of which Land and buildings: +€11,511
- Cash +€11,686
up €11,686 (+19.0%), from €61,616 to €73,302
mainly Net result for the year (+€91,579) and Depreciation (+€6,119)
- Deferred charges and accrued income +€6,599
up €6,599 (+185%), from €3,562 to €10,161
- Reserves +€91,579
up €91,579 (+41.1%), from €222,954 to €314,533
of which Distributable reserves: +€91,579
- Financial income +€6,956
up €6,956 (+290%), from €2,402 to €9,358
- Depreciation +€3,383
up €3,383 (+124%), from €2,736 to €6,119
- Financial charges +€1,919
up €1,919 (+176%), from €1,090 to €3,009
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.
Derived cash bridge
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 | €251,078 | €343,734 | +€92,656 | +36.9% |
| Fixed assets | 21/28 | €22,843 | €43,232 | +€20,389 | +89.3% |
| Tangible fixed assets | 22/27 | €22,588 | €42,977 | +€20,389 | +90.3% |
| Land and buildings | 22 | €11,646 | €23,157 | +€11,511 | +98.8% |
| Plant, machinery and equipment | 23 | €7,921 | €5,678 | -€2,243 | -28.3% |
| Furniture and vehicles | 24 | €3,021 | €14,142 | +€11,121 | +368% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €228,235 | €300,502 | +€72,267 | +31.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €163,058 | €217,040 | +€53,982 | +33.1% |
| Trade receivables | 40 | €42,621 | €69,914 | +€27,293 | +64.0% |
| Other amounts receivable | 41 | €120,437 | €147,126 | +€26,689 | +22.2% |
| Cash at bank and in hand | 54/58 | €61,616 | €73,302 | +€11,686 | +19.0% |
| Deferred charges and accrued income | 490/1 | €3,562 | €10,161 | +€6,599 | +185% |
| Total equity and liabilities | 10/49 | €251,078 | €343,734 | +€92,656 | +36.9% |
| Equity | 10/15 | €229,154 | €320,733 | +€91,579 | +40.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €222,954 | €314,533 | +€91,579 | +41.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €88 | €88 | = | 0.0% |
| Distributable reserves | 133 | €222,866 | €314,445 | +€91,579 | +41.1% |
| Amounts payable | 17/49 | €21,923 | €23,001 | +€1,077 | +4.9% |
| Amounts payable within one year | 42/48 | €21,923 | €23,001 | +€1,077 | +4.9% |
| Trade debts | 44 | €2,540 | €2,075 | -€465 | -18.3% |
| Suppliers | 440/4 | €2,540 | €2,075 | -€465 | -18.3% |
| Taxes, remuneration and social security | 45 | €19,383 | €20,925 | +€1,542 | +8.0% |
| Taxes | 450/3 | €19,383 | €20,925 | +€1,542 | +8.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,736 | €6,119 | +€3,383 | +124% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,456 | €603 | -€853 | -58.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €136,046 | €137,216 | +€1,170 | +0.9% |
| Operating profit (loss) | 9901 | €131,854 | €130,495 | -€1,359 | -1.0% |
| Financial income | 75/76B | €2,402 | €9,358 | +€6,956 | +290% |
| Recurring financial income | 75 | €2,402 | €9,358 | +€6,956 | +290% |
| Financial charges | 65/66B | €1,090 | €3,009 | +€1,919 | +176% |
| Recurring financial charges | 65 | €1,090 | €3,009 | +€1,919 | +176% |
| Profit (loss) for the period before taxes | 9903 | €133,166 | €136,844 | +€3,678 | +2.8% |
| Income taxes | 67/77 | €44,929 | €45,265 | +€336 | +0.7% |
| Profit (loss) for the period | 9904 | €88,237 | €91,579 | +€3,342 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,237 | €91,579 | +€3,342 | +3.8% |
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 18 October 2026 via checked.be.