d’Offiz Modular: 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.
What changed
d’Offiz Modular
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,354
2024 · €17,066+€19,289
Equity
€545,887
2024 · €509,532+€36,354
Cash
€133
2024 · €133
Balance sheet total
€3.6m
2024 · €3.7m-€91,663
Largest movements
Assets
- Tangible fixed assets -€106,135
down €106,135 (-2.9%), from €3.6m to €3.5m
of which Land and buildings: -€71,522
Equity and liabilities
- Debts after one year -€201,079
down €201,079 (-7.4%), from €2.7m to €2.5m
of which Financial debts: -€201,079
- Tax, wage and social debts +€56,811
up €56,811 (+220%), from €25,802 to €82,613
of which Taxes: +€41,640
Income statement
- Gross operating margin +€81,579
up €81,579 (+22.4%), from €363,532 to €445,111
- Staff costs +€55,378
up €55,378 (+73.8%), from €75,001 to €130,379
- Write-downs +€10,156
new in 2025: €10,156
- Taxes +€7,256
up €7,256 (+79.2%), from €9,156 to €16,411
- Financial charges -€5,841
down €5,841 (-5.9%), from €99,544 to €93,703
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.
Result 2024
€17,066
Gross operating margin
+€81,579
Staff costs
-€55,378
Depreciation
+€1,547
Write-downs
-€10,156
Other operating charges
-€666
Other operating items
-€15
Financial income
+€3,792
Financial charges
+€5,841
Taxes
-€7,256
Result 2025
€36,354
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€215,329
Investment
+€1,497
Financing
-€216,826
Cash 2024
€133
From operations (derived)
+€215,329
Net result for the year
+€36,354
Depreciation
+€104,638
Receivables within one year
-€15,004
Deferred charges and accrued income
+€532
Trade debts
-€13,383
Tax, wage and social debts
+€56,811
Other debts
+€17,560
Accrued charges and deferred income
+€27,821
Investment (derived)
+€1,497
Investment in fixed assets (net)
+€1,497
Financing
-€216,826
Debts after one year
-€201,079
Current portion of long-term debt
+€4,259
Short-term financial debts
-€20,006
Cash 2025
€133
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,682,973 | €3,591,310 | -€91,663 | -2.5% |
| Fixed assets | 21/28 | €3,622,306 | €3,516,171 | -€106,135 | -2.9% |
| Tangible fixed assets | 22/27 | €3,621,986 | €3,515,851 | -€106,135 | -2.9% |
| Land and buildings | 22 | €3,454,987 | €3,383,465 | -€71,522 | -2.1% |
| Plant, machinery and equipment | 23 | €58,982 | €53,497 | -€5,485 | -9.3% |
| Furniture and vehicles | 24 | €108,017 | €78,889 | -€29,129 | -27.0% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €60,667 | €75,139 | +€14,472 | +23.9% |
| Amounts receivable within one year | 40/41 | €55,776 | €70,780 | +€15,004 | +26.9% |
| Trade receivables | 40 | €55,776 | €70,780 | +€15,004 | +26.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €133 | €133 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,759 | €4,227 | -€532 | -11.2% |
| Total equity and liabilities | 10/49 | €3,682,973 | €3,591,310 | -€91,663 | -2.5% |
| Equity | 10/15 | €509,532 | €545,887 | +€36,354 | +7.1% |
| Contributions | 10/11 | €391,100 | €391,100 | = | 0.0% |
| Reserves | 13 | €118,432 | €154,787 | +€36,354 | +30.7% |
| Distributable reserves | 133 | €118,432 | €154,787 | +€36,354 | +30.7% |
| Amounts payable | 17/49 | €3,173,441 | €3,045,424 | -€128,018 | -4.0% |
| Amounts payable after more than one year | 17 | €2,716,643 | €2,515,564 | -€201,079 | -7.4% |
| Financial debts | 170/4 | €1,516,643 | €1,315,564 | -€201,079 | -13.3% |
| Other amounts payable | 178/9 | €1,200,000 | €1,200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €449,298 | €494,538 | +€45,240 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €197,225 | €201,484 | +€4,259 | +2.2% |
| Financial debts | 43 | €47,685 | €27,679 | -€20,006 | -42.0% |
| Credit institutions | 430/8 | €47,685 | €27,679 | -€20,006 | -42.0% |
| Trade debts | 44 | €27,108 | €13,724 | -€13,383 | -49.4% |
| Suppliers | 440/4 | €27,108 | €13,724 | -€13,383 | -49.4% |
| Taxes, remuneration and social security | 45 | €25,802 | €82,613 | +€56,811 | +220% |
| Taxes | 450/3 | €22,162 | €63,802 | +€41,640 | +188% |
| Remuneration and social security | 454/9 | €3,640 | €18,811 | +€15,171 | +417% |
| Other amounts payable | 47/48 | €151,478 | €169,038 | +€17,560 | +11.6% |
| Accrued charges and deferred income | 492/3 | €7,500 | €35,321 | +€27,821 | +371% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €75,001 | €130,379 | +€55,378 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,185 | €104,638 | -€1,547 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,156 | +€10,156 | |
| Other operating charges | 640/8 | €56,594 | €57,260 | +€666 | +1.2% |
| Non-recurring operating charges | 66A | - | €15 | +€15 | |
| Gross operating margin | 9900 | €363,532 | €445,111 | +€81,579 | +22.4% |
| Operating profit (loss) | 9901 | €125,752 | €142,663 | +€16,911 | +13.4% |
| Financial income | 75/76B | €14 | €3,806 | +€3,792 | +27,924% |
| Recurring financial income | 75 | €14 | €3,806 | +€3,792 | +27,924% |
| Financial charges | 65/66B | €99,544 | €93,703 | -€5,841 | -5.9% |
| Recurring financial charges | 65 | €99,544 | €93,703 | -€5,841 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €26,221 | €52,766 | +€26,544 | +101% |
| Income taxes | 67/77 | €9,156 | €16,411 | +€7,256 | +79.2% |
| Profit (loss) for the period | 9904 | €17,066 | €36,354 | +€19,289 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €17,066 | €36,354 | +€19,289 | +113% |
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 13 October 2026 via checked.be.