COFFICE: 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.
COFFICE
Largest movements
- Cash -€155,433
down €155,433 (-53.6%), from €290,209 to €134,776
mainly Contributions, distributions and other (-€425,800) and Debts after one year (-€39,538)
- Tangible fixed assets -€48,331
down €48,331 (-12.7%), from €379,317 to €330,987
of which Other tangible fixed assets: -€54,575
- Receivables within one year +€19,906
up €19,906 (+86.5%), from €23,007 to €42,913
of which Trade receivables: +€19,519
- Reserves -€254,362
down €254,362 (-75.7%), from €335,800 to €81,438
- Other debts +€80,146
up €80,146 (+193.7%), from €41,369 to €121,515
- Debts after one year -€39,538
down €39,538 (-17.0%), from €233,258 to €193,719
- Tax, wage and social debts +€32,947
up €32,947 (+23.6%), from €139,730 to €172,677
of which Remuneration and social security: +€41,794
- Gross operating margin +€150,291
up €150,291 (+16.7%), from €901,178 to €1.1m
- Staff costs +€138,583
up €138,583 (+23.4%), from €593,443 to €732,026
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 | €973,930 | €801,397 | -€172,533 | -17.7% |
| Fixed assets | 21/28 | €387,117 | €338,958 | -€48,160 | -12.4% |
| Tangible fixed assets | 22/27 | €379,317 | €330,987 | -€48,331 | -12.7% |
| Plant, machinery and equipment | 23 | €57,962 | €63,063 | +€5,101 | +8.8% |
| Furniture and vehicles | 24 | €2,615 | €3,758 | +€1,143 | +43.7% |
| Other tangible fixed assets | 26 | €318,740 | €264,165 | -€54,575 | -17.1% |
| Financial fixed assets | 28 | €7,800 | €7,971 | +€171 | +2.2% |
| Current assets | 29/58 | €586,812 | €462,439 | -€124,373 | -21.2% |
| Stocks and contracts in progress | 3 | €21,396 | €22,680 | +€1,284 | +6.0% |
| Stocks | 30/36 | €21,396 | €22,680 | +€1,284 | +6.0% |
| Amounts receivable within one year | 40/41 | €23,007 | €42,913 | +€19,906 | +86.5% |
| Trade receivables | 40 | €18,238 | €37,757 | +€19,519 | +107.0% |
| Other amounts receivable | 41 | €4,768 | €5,156 | +€387 | +8.1% |
| Current investments | 50/53 | €251,144 | €255,901 | +€4,758 | +1.9% |
| Cash at bank and in hand | 54/58 | €290,209 | €134,776 | -€155,433 | -53.6% |
| Deferred charges and accrued income | 490/1 | €1,057 | €6,169 | +€5,112 | +483.5% |
| Total equity and liabilities | 10/49 | €973,930 | €801,397 | -€172,533 | -17.7% |
| Equity | 10/15 | €385,800 | €131,438 | -€254,362 | -65.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €335,800 | €81,438 | -€254,362 | -75.7% |
| Distributable reserves | 133 | €335,800 | €81,438 | -€254,362 | -75.7% |
| Amounts payable | 17/49 | €588,130 | €669,959 | +€81,829 | +13.9% |
| Amounts payable after more than one year | 17 | €233,258 | €193,719 | -€39,538 | -17.0% |
| Financial debts | 170/4 | €233,258 | €193,719 | -€39,538 | -17.0% |
| Amounts payable within one year | 42/48 | €354,872 | €476,239 | +€121,367 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €38,575 | €39,538 | +€963 | +2.5% |
| Trade debts | 44 | €135,197 | €142,509 | +€7,311 | +5.4% |
| Suppliers | 440/4 | €135,197 | €142,509 | +€7,311 | +5.4% |
| Taxes, remuneration and social security | 45 | €139,730 | €172,677 | +€32,947 | +23.6% |
| Taxes | 450/3 | €77,586 | €68,739 | -€8,847 | -11.4% |
| Remuneration and social security | 454/9 | €62,144 | €103,938 | +€41,794 | +67.3% |
| Other amounts payable | 47/48 | €41,369 | €121,515 | +€80,146 | +193.7% |
| Non-recurring operating income | 76A | €2,599 | - | -€2,599 | |
| Remuneration, social security and pensions | 62 | €593,443 | €732,026 | +€138,583 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,572 | €77,066 | -€1,506 | -1.9% |
| Other operating charges | 640/8 | €12,477 | €7,179 | -€5,297 | -42.5% |
| Gross operating margin | 9900 | €901,178 | €1,051,469 | +€150,291 | +16.7% |
| Operating profit (loss) | 9901 | €216,686 | €235,198 | +€18,511 | +8.5% |
| Financial income | 75/76B | €1,991 | €6,900 | +€4,910 | +246.6% |
| Recurring financial income | 75 | €1,991 | €6,900 | +€4,910 | +246.6% |
| Financial charges | 65/66B | €9,715 | €9,186 | -€529 | -5.4% |
| Recurring financial charges | 65 | €9,715 | €9,186 | -€529 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €208,961 | €232,912 | +€23,950 | +11.5% |
| Income taxes | 67/77 | €56,510 | €61,473 | +€4,964 | +8.8% |
| Profit (loss) for the period | 9904 | €152,452 | €171,438 | +€18,987 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €152,452 | €171,438 | +€18,987 | +12.5% |
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 3 October 2026 via checked.be.