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
- Receivables within one year -€34,555
down €34,555 (-95.2%), from €36,300 to €1,745
of which Trade receivables: -€36,300
- Tangible fixed assets +€13,164
new in 2025: €13,164
- Intangible fixed assets -€8,245
down €8,245 (-11.8%), from €70,024 to €61,779
- Cash +€1,612
up €1,612 (+413.6%), from €390 to €2,002
mainly Other debts (+€105,803) and Receivables within one year (+€34,555)
- Other debts +€105,803
up €105,803 (+578.0%), from €18,304 to €124,107
- Profit (loss) carried forward -€82,135
down €82,135, from €4,896 to -€77,238
- Trade debts -€45,363
down €45,363 (-59.8%), from €75,848 to €30,485
- Tax, wage and social debts -€5,730
no longer reported in 2025 (was €5,730)
- Gross operating margin -€86,936
down €86,936, from €16,615 to -€70,322
- Taxes -€1,884
down €1,884 (-98.9%), from €1,905 to €21
- Depreciation +€1,058
up €1,058 (+12.6%), from €8,413 to €9,471
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 | €107,278 | €79,853 | -€27,425 | -25.6% |
| Fixed assets | 21/28 | €70,024 | €74,943 | +€4,920 | +7.0% |
| Intangible fixed assets | 21 | €70,024 | €61,779 | -€8,245 | -11.8% |
| Tangible fixed assets | 22/27 | - | €13,164 | +€13,164 | |
| Plant, machinery and equipment | 23 | - | €5,197 | +€5,197 | |
| Furniture and vehicles | 24 | - | €2,210 | +€2,210 | |
| Other tangible fixed assets | 26 | - | €5,757 | +€5,757 | |
| Current assets | 29/58 | €37,254 | €4,909 | -€32,345 | -86.8% |
| Amounts receivable within one year | 40/41 | €36,300 | €1,745 | -€34,555 | -95.2% |
| Trade receivables | 40 | €36,300 | - | -€36,300 | |
| Other amounts receivable | 41 | - | €1,745 | +€1,745 | |
| Cash at bank and in hand | 54/58 | €390 | €2,002 | +€1,612 | +413.6% |
| Deferred charges and accrued income | 490/1 | €564 | €1,161 | +€597 | +105.8% |
| Total equity and liabilities | 10/49 | €107,278 | €79,853 | -€27,425 | -25.6% |
| Equity | 10/15 | €7,396 | -€74,738 | -€82,135 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,896 | -€77,238 | -€82,135 | |
| Amounts payable | 17/49 | €99,882 | €154,591 | +€54,709 | +54.8% |
| Amounts payable within one year | 42/48 | €99,882 | €154,591 | +€54,709 | +54.8% |
| Trade debts | 44 | €75,848 | €30,485 | -€45,363 | -59.8% |
| Suppliers | 440/4 | €75,848 | €30,485 | -€45,363 | -59.8% |
| Taxes, remuneration and social security | 45 | €5,730 | - | -€5,730 | |
| Taxes | 450/3 | €5,730 | - | -€5,730 | |
| Other amounts payable | 47/48 | €18,304 | €124,107 | +€105,803 | +578.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,413 | €9,471 | +€1,058 | +12.6% |
| Other operating charges | 640/8 | €1,493 | €1,873 | +€380 | +25.4% |
| Gross operating margin | 9900 | €16,615 | -€70,322 | -€86,936 | |
| Operating profit (loss) | 9901 | €6,709 | -€81,666 | -€88,374 | |
| Financial charges | 65/66B | €333 | €448 | +€115 | +34.4% |
| Recurring financial charges | 65 | €333 | €448 | +€115 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €6,375 | -€82,114 | -€88,489 | |
| Income taxes | 67/77 | €1,905 | €21 | -€1,884 | -98.9% |
| Profit (loss) for the period | 9904 | €4,470 | -€82,135 | -€86,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,470 | -€82,135 | -€86,604 |
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 7 October 2026 via checked.be.