D’OFFICIIS: what changed
D’OFFICIIS
Largest movements
- Cash +€21,872
up €21,872 (+309%), from €7,067 to €28,939
mainly Net result for the year (+€34,311) and Tax, wage and social debts (+€10,317)
- Tangible fixed assets -€6,427
down €6,427 (-25.2%), from €25,532 to €19,105
of which Furniture and vehicles: -€6,148
- Receivables within one year +€2,484
up €2,484 (+57.0%), from €4,360 to €6,844
of which Trade receivables: +€2,721
- Deferred charges and accrued income -€1,772
down €1,772 (-71.7%), from €2,472 to €700
- Other debts -€24,867
down €24,867 (-76.5%), from €32,514 to €7,647
- Reserves +€24,091
new in 2025: €24,091
- Tax, wage and social debts +€10,317
up €10,317 (+309%), from €3,334 to €13,651
of which Taxes: +€9,406
- Profit (loss) carried forward +€9,387
no longer reported in 2025 (was -€9,387)
- Trade debts -€3,271
down €3,271 (-48.3%), from €6,770 to €3,499
- Gross operating margin +€51,665
up €51,665 (+46,130%), from €112 to €51,777
- Taxes +€7,483
up €7,483 (+1,368%), from €547 to €8,030
- Depreciation +€1,015
up €1,015 (+13.8%), from €7,383 to €8,398
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,431 | €55,588 | +€16,157 | +41.0% |
| Fixed assets | 21/28 | €25,532 | €19,105 | -€6,427 | -25.2% |
| Tangible fixed assets | 22/27 | €25,532 | €19,105 | -€6,427 | -25.2% |
| Plant, machinery and equipment | 23 | €677 | €398 | -€279 | -41.2% |
| Furniture and vehicles | 24 | €24,855 | €18,707 | -€6,148 | -24.7% |
| Current assets | 29/58 | €13,899 | €36,483 | +€22,584 | +162% |
| Amounts receivable within one year | 40/41 | €4,360 | €6,844 | +€2,484 | +57.0% |
| Trade receivables | 40 | €4,123 | €6,844 | +€2,721 | +66.0% |
| Other amounts receivable | 41 | €237 | - | -€237 | |
| Cash at bank and in hand | 54/58 | €7,067 | €28,939 | +€21,872 | +309% |
| Deferred charges and accrued income | 490/1 | €2,472 | €700 | -€1,772 | -71.7% |
| Total equity and liabilities | 10/49 | €39,431 | €55,588 | +€16,157 | +41.0% |
| Equity | 10/15 | -€3,187 | €30,291 | +€33,478 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €24,091 | +€24,091 | |
| Distributable reserves | 133 | - | €24,091 | +€24,091 | |
| Profit (loss) carried forward | 14 | -€9,387 | - | +€9,387 | |
| Amounts payable | 17/49 | €42,618 | €25,297 | -€17,321 | -40.6% |
| Amounts payable within one year | 42/48 | €42,618 | €24,797 | -€17,821 | -41.8% |
| Trade debts | 44 | €6,770 | €3,499 | -€3,271 | -48.3% |
| Suppliers | 440/4 | €6,770 | €3,499 | -€3,271 | -48.3% |
| Taxes, remuneration and social security | 45 | €3,334 | €13,651 | +€10,317 | +309% |
| Taxes | 450/3 | €3,291 | €12,697 | +€9,406 | +286% |
| Remuneration and social security | 454/9 | €43 | €954 | +€911 | +2,120% |
| Other amounts payable | 47/48 | €32,514 | €7,647 | -€24,867 | -76.5% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,383 | €8,398 | +€1,015 | +13.8% |
| Other operating charges | 640/8 | €1,434 | €969 | -€465 | -32.5% |
| Gross operating margin | 9900 | €112 | €51,777 | +€51,665 | +46,130% |
| Operating profit (loss) | 9901 | -€8,705 | €42,410 | +€51,115 | |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €135 | €120 | -€15 | -11.4% |
| Recurring financial charges | 65 | €135 | €120 | -€15 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,840 | €42,341 | +€51,181 | |
| Income taxes | 67/77 | €547 | €8,030 | +€7,483 | +1,368% |
| Profit (loss) for the period | 9904 | -€9,387 | €34,311 | +€43,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,387 | €34,311 | +€43,698 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.