D'OFFICE: 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.
D'OFFICE
Largest movements
- Cash -€12,845
down €12,845 (-9.4%), from €137,103 to €124,258
mainly Contributions, distributions and other (-€32,967) and Investment in fixed assets (net) (-€22,951)
- Receivables within one year -€7,296
down €7,296 (-38.5%), from €18,937 to €11,642
of which Trade receivables: -€13,024
- Tax, wage and social debts -€6,983
down €6,983 (-52.4%), from €13,333 to €6,351
- Reserves -€6,784
down €6,784 (-2.2%), from €305,344 to €298,560
of which Distributable reserves: -€6,784
- Other debts -€4,766
down €4,766 (-24.2%), from €19,666 to €14,901
- Gross operating margin -€11,319
down €11,319 (-13.9%), from €81,261 to €69,942
- Depreciation +€6,265
up €6,265 (+33.9%), from €18,476 to €24,741
- Taxes -€5,630
down €5,630 (-34.3%), from €16,392 to €10,762
- Financial income -€2,339
down €2,339 (-81.9%), from €2,858 to €518
of which Non-recurring financial income: -€2,200
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 | €406,151 | €385,808 | -€20,343 | -5.0% |
| Fixed assets | 21/28 | €248,749 | €246,960 | -€1,789 | -0.7% |
| Tangible fixed assets | 22/27 | €248,749 | €246,960 | -€1,789 | -0.7% |
| Land and buildings | 22 | €244,377 | €243,956 | -€421 | -0.2% |
| Furniture and vehicles | 24 | €2,348 | €1,199 | -€1,149 | -48.9% |
| Other tangible fixed assets | 26 | €2,023 | €1,804 | -€220 | -10.8% |
| Current assets | 29/58 | €157,402 | €138,848 | -€18,554 | -11.8% |
| Amounts receivable within one year | 40/41 | €18,937 | €11,642 | -€7,296 | -38.5% |
| Trade receivables | 40 | €15,254 | €2,231 | -€13,024 | -85.4% |
| Other amounts receivable | 41 | €3,683 | €9,411 | +€5,728 | +155.5% |
| Cash at bank and in hand | 54/58 | €137,103 | €124,258 | -€12,845 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,362 | €2,949 | +€1,587 | +116.6% |
| Total equity and liabilities | 10/49 | €406,151 | €385,808 | -€20,343 | -5.0% |
| Equity | 10/15 | €367,344 | €360,560 | -€6,784 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €305,344 | €298,560 | -€6,784 | -2.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €299,144 | €292,360 | -€6,784 | -2.3% |
| Amounts payable | 17/49 | €38,807 | €25,248 | -€13,559 | -34.9% |
| Amounts payable within one year | 42/48 | €37,859 | €23,862 | -€13,997 | -37.0% |
| Trade debts | 44 | €4,859 | €2,610 | -€2,249 | -46.3% |
| Suppliers | 440/4 | €4,859 | €2,610 | -€2,249 | -46.3% |
| Taxes, remuneration and social security | 45 | €13,333 | €6,351 | -€6,983 | -52.4% |
| Taxes | 450/3 | €13,333 | €6,351 | -€6,983 | -52.4% |
| Other amounts payable | 47/48 | €19,666 | €14,901 | -€4,766 | -24.2% |
| Accrued charges and deferred income | 492/3 | €948 | €1,386 | +€438 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,476 | €24,741 | +€6,265 | +33.9% |
| Other operating charges | 640/8 | €4,238 | €4,770 | +€532 | +12.5% |
| Gross operating margin | 9900 | €81,261 | €69,942 | -€11,319 | -13.9% |
| Operating profit (loss) | 9901 | €58,547 | €40,432 | -€18,115 | -30.9% |
| Financial income | 75/76B | €2,858 | €518 | -€2,339 | -81.9% |
| Recurring financial income | 75 | €658 | €518 | -€139 | -21.2% |
| Non-recurring financial income | 76B | €2,200 | - | -€2,200 | |
| Financial charges | 65/66B | €4,080 | €4,005 | -€76 | -1.9% |
| Recurring financial charges | 65 | €4,080 | €4,005 | -€76 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €57,324 | €36,946 | -€20,378 | -35.5% |
| Income taxes | 67/77 | €16,392 | €10,762 | -€5,630 | -34.3% |
| Profit (loss) for the period | 9904 | €40,932 | €26,183 | -€14,749 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,932 | €26,183 | -€14,749 | -36.0% |
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 4 October 2026 via checked.be.