Offi'Ciel: 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.
Offi'Ciel
Largest movements
- Tangible fixed assets +€73,449
new in 2025: €73,449
- Cash -€22,570
down €22,570 (-67.7%), from €33,335 to €10,765
mainly Investment in fixed assets (net) (-€83,019) and Tax, wage and social debts (-€9,028)
- Receivables within one year -€2,517
down €2,517 (-11.2%), from €22,438 to €19,921
of which Trade receivables: -€8,293
- Debts after one year +€40,178
new in 2025: €40,178
- Current portion of long-term debt +€12,454
new in 2025: €12,454
- Tax, wage and social debts -€9,028
down €9,028 (-40.2%), from €22,460 to €13,432
- Reserves +€6,880
up €6,880 (+27.4%), from €25,118 to €31,998
- Trade debts -€1,616
down €1,616 (-29.3%), from €5,516 to €3,900
- Staff costs +€16,468
up €16,468 (+57.3%), from €28,731 to €45,199
- Depreciation +€8,578
up €8,578 (+864.7%), from €992 to €9,570
- Taxes -€6,494
down €6,494 (-62.8%), from €10,348 to €3,854
- Gross operating margin +€2,047
up €2,047 (+3.1%), from €65,362 to €67,409
- Financial charges +€1,822
up €1,822 (+2169.0%), from €84 to €1,906
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 | €56,673 | €105,035 | +€48,362 | +85.3% |
| Fixed assets | 21/28 | €900 | €74,349 | +€73,449 | +8161.0% |
| Tangible fixed assets | 22/27 | - | €73,449 | +€73,449 | |
| Furniture and vehicles | 24 | - | €73,449 | +€73,449 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €55,773 | €30,686 | -€25,087 | -45.0% |
| Amounts receivable within one year | 40/41 | €22,438 | €19,921 | -€2,517 | -11.2% |
| Trade receivables | 40 | €22,395 | €14,102 | -€8,293 | -37.0% |
| Other amounts receivable | 41 | €43 | €5,819 | +€5,776 | +13432.6% |
| Cash at bank and in hand | 54/58 | €33,335 | €10,765 | -€22,570 | -67.7% |
| Total equity and liabilities | 10/49 | €56,673 | €105,035 | +€48,362 | +85.3% |
| Equity | 10/15 | €27,118 | €33,998 | +€6,880 | +25.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,118 | €31,998 | +€6,880 | +27.4% |
| Distributable reserves | 133 | €25,118 | €31,998 | +€6,880 | +27.4% |
| Amounts payable | 17/49 | €29,555 | €71,037 | +€41,482 | +140.4% |
| Amounts payable after more than one year | 17 | - | €40,178 | +€40,178 | |
| Financial debts | 170/4 | - | €40,178 | +€40,178 | |
| Amounts payable within one year | 42/48 | €29,555 | €30,859 | +€1,304 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,454 | +€12,454 | |
| Trade debts | 44 | €5,516 | €3,900 | -€1,616 | -29.3% |
| Suppliers | 440/4 | €5,516 | €3,900 | -€1,616 | -29.3% |
| Taxes, remuneration and social security | 45 | €22,460 | €13,432 | -€9,028 | -40.2% |
| Taxes | 450/3 | €22,460 | €13,432 | -€9,028 | -40.2% |
| Other amounts payable | 47/48 | €1,579 | €1,073 | -€506 | -32.0% |
| Remuneration, social security and pensions | 62 | €28,731 | €45,199 | +€16,468 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €9,570 | +€8,578 | +864.7% |
| Other operating charges | 640/8 | €89 | - | -€89 | |
| Gross operating margin | 9900 | €65,362 | €67,409 | +€2,047 | +3.1% |
| Operating profit (loss) | 9901 | €35,550 | €12,640 | -€22,910 | -64.4% |
| Financial charges | 65/66B | €84 | €1,906 | +€1,822 | +2169.0% |
| Recurring financial charges | 65 | €84 | €1,906 | +€1,822 | +2169.0% |
| Profit (loss) for the period before taxes | 9903 | €35,466 | €10,734 | -€24,732 | -69.7% |
| Income taxes | 67/77 | €10,348 | €3,854 | -€6,494 | -62.8% |
| Profit (loss) for the period | 9904 | €25,118 | €6,880 | -€18,238 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,118 | €6,880 | -€18,238 | -72.6% |
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 2 October 2026 via checked.be.