d'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.
d'OFFICE
Largest movements
- Cash +€13,440
up €13,440 (+67.8%), from €19,811 to €33,251
mainly Net result for the year (+€10,892) and Receivables within one year (+€7,103)
- Receivables within one year -€7,103
down €7,103 (-56.0%), from €12,685 to €5,581
of which Trade receivables: -€7,103
- Reserves +€10,850
up €10,850 (+30.1%), from €36,000 to €46,850
- Tax, wage and social debts -€4,406
down €4,406 (-24.9%), from €17,712 to €13,306
- Gross operating margin +€27,615
up €27,615, from -€1,991 to €25,624
- Taxes +€6,724
up €6,724 (+3737.0%), from €180 to €6,904
- Financial charges -€1,623
down €1,623 (-94.3%), from €1,721 to €98
- Depreciation +€884
up €884 (+17.1%), from €5,174 to €6,058
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 | €68,163 | €74,044 | +€5,881 | +8.6% |
| Fixed assets | 21/28 | €33,207 | €32,650 | -€558 | -1.7% |
| Tangible fixed assets | 22/27 | €33,207 | €32,650 | -€558 | -1.7% |
| Furniture and vehicles | 24 | €21,357 | €15,300 | -€6,058 | -28.4% |
| Other tangible fixed assets | 26 | €11,850 | €17,350 | +€5,500 | +46.4% |
| Current assets | 29/58 | €34,956 | €41,395 | +€6,438 | +18.4% |
| Amounts receivable within one year | 40/41 | €12,685 | €5,581 | -€7,103 | -56.0% |
| Trade receivables | 40 | €11,365 | €4,261 | -€7,103 | -62.5% |
| Other amounts receivable | 41 | €1,320 | €1,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,811 | €33,251 | +€13,440 | +67.8% |
| Deferred charges and accrued income | 490/1 | €2,461 | €2,562 | +€102 | +4.1% |
| Total equity and liabilities | 10/49 | €68,163 | €74,044 | +€5,881 | +8.6% |
| Equity | 10/15 | €44,425 | €55,318 | +€10,892 | +24.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €36,000 | €46,850 | +€10,850 | +30.1% |
| Distributable reserves | 133 | €36,000 | €46,850 | +€10,850 | +30.1% |
| Profit (loss) carried forward | 14 | €6,925 | €6,968 | +€42 | +0.6% |
| Amounts payable | 17/49 | €23,738 | €18,726 | -€5,012 | -21.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,738 | €18,726 | -€5,012 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,109 | €4,003 | -€106 | -2.6% |
| Suppliers | 440/4 | €4,109 | €4,003 | -€106 | -2.6% |
| Taxes, remuneration and social security | 45 | €17,712 | €13,306 | -€4,406 | -24.9% |
| Taxes | 450/3 | €17,712 | €13,306 | -€4,406 | -24.9% |
| Other amounts payable | 47/48 | €1,917 | €1,418 | -€500 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,174 | €6,058 | +€884 | +17.1% |
| Other operating charges | 640/8 | €1,549 | €1,673 | +€123 | +7.9% |
| Non-recurring operating charges | 66A | €9,422 | - | -€9,422 | |
| Gross operating margin | 9900 | -€1,991 | €25,624 | +€27,615 | |
| Operating profit (loss) | 9901 | -€18,135 | €17,894 | +€36,029 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,721 | €98 | -€1,623 | -94.3% |
| Recurring financial charges | 65 | €1,721 | €98 | -€1,623 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,856 | €17,796 | +€37,653 | |
| Income taxes | 67/77 | €180 | €6,904 | +€6,724 | +3737.0% |
| Profit (loss) for the period | 9904 | -€20,036 | €10,892 | +€30,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,036 | €10,892 | +€30,929 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.