DISCOUNTOFFICE.BE: 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.
DISCOUNTOFFICE.BE
Largest movements
- Cash +€174,996
up €174,996 (+278%), from €62,896 to €237,891
mainly Net result for the year (+€499,191) and Receivables within one year (+€141,374)
- Receivables within one year -€141,374
down €141,374 (-9.0%), from €1.6m to €1.4m
of which Other amounts receivable: -€77,432
- Profit (loss) carried forward +€299,191
up €299,191 (+50.1%), from €596,837 to €896,027
- Other debts -€201,494
down €201,494 (-98.9%), from €203,815 to €2,320
- Tax, wage and social debts -€35,692
down €35,692 (-61.8%), from €57,716 to €22,024
- Trade debts -€18,057
down €18,057 (-3.9%), from €460,392 to €442,335
- Gross operating margin +€251,954
up €251,954 (+54.4%), from €463,015 to €714,969
- Taxes +€64,889
up €64,889 (+63.9%), from €101,509 to €166,398
- Financial income +€7,828
up €7,828 (+106%), from €7,415 to €15,244
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,633,085 | €1,667,348 | +€34,263 | +2.1% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €1,632,885 | €1,667,148 | +€34,263 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,568,885 | €1,427,511 | -€141,374 | -9.0% |
| Trade receivables | 40 | €641,401 | €577,459 | -€63,942 | -10.0% |
| Other amounts receivable | 41 | €927,484 | €850,052 | -€77,432 | -8.3% |
| Cash at bank and in hand | 54/58 | €62,896 | €237,891 | +€174,996 | +278% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,746 | +€642 | +58.1% |
| Total equity and liabilities | 10/49 | €1,633,085 | €1,667,348 | +€34,263 | +2.1% |
| Equity | 10/15 | €608,692 | €907,882 | +€299,191 | +49.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €596,837 | €896,027 | +€299,191 | +50.1% |
| Amounts payable | 17/49 | €1,024,393 | €759,466 | -€264,927 | -25.9% |
| Amounts payable within one year | 42/48 | €727,694 | €466,880 | -€260,814 | -35.8% |
| Trade debts | 44 | €460,392 | €442,335 | -€18,057 | -3.9% |
| Suppliers | 440/4 | €460,392 | €442,335 | -€18,057 | -3.9% |
| Advances received on contracts in progress | 46 | €5,771 | €201 | -€5,570 | -96.5% |
| Taxes, remuneration and social security | 45 | €57,716 | €22,024 | -€35,692 | -61.8% |
| Taxes | 450/3 | €57,716 | €22,024 | -€35,692 | -61.8% |
| Other amounts payable | 47/48 | €203,815 | €2,320 | -€201,494 | -98.9% |
| Accrued charges and deferred income | 492/3 | €296,700 | €292,586 | -€4,114 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,962 | €6,416 | -€4,546 | -41.5% |
| Other operating charges | 640/8 | €1,023 | €998 | -€24 | -2.4% |
| Gross operating margin | 9900 | €463,015 | €714,969 | +€251,954 | +54.4% |
| Operating profit (loss) | 9901 | €451,030 | €707,555 | +€256,525 | +56.9% |
| Financial income | 75/76B | €7,415 | €15,244 | +€7,828 | +106% |
| Recurring financial income | 75 | €7,415 | €15,244 | +€7,828 | +106% |
| Financial charges | 65/66B | €52,463 | €57,210 | +€4,746 | +9.0% |
| Recurring financial charges | 65 | €52,463 | €57,210 | +€4,746 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €405,982 | €665,589 | +€259,606 | +63.9% |
| Income taxes | 67/77 | €101,509 | €166,398 | +€64,889 | +63.9% |
| Profit (loss) for the period | 9904 | €304,473 | €499,191 | +€194,717 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €304,473 | €499,191 | +€194,717 | +64.0% |
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 26 October 2026 via checked.be.