OFFICARE: 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.
OFFICARE
Largest movements
- Tangible fixed assets -€40,218
down €40,218 (-3.1%), from €1.3m to €1.2m
of which Land and buildings: -€39,918
- Debts after one year -€35,299
down €35,299 (-3.1%), from €1.1m to €1.1m
of which Financial debts: -€47,299
- Profit (loss) carried forward +€14,542
up €14,542 (+450%), from €3,233 to €17,775
- Gross operating margin +€2,355
up €2,355 (+3.8%), from €61,962 to €64,316
- Other operating charges -€1,990
down €1,990 (-54.8%), from €3,629 to €1,639
- Depreciation -€1,830
down €1,830 (-4.4%), from €42,048 to €40,218
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 | €1,281,303 | €1,241,250 | -€40,053 | -3.1% |
| Fixed assets | 21/28 | €1,277,815 | €1,237,597 | -€40,218 | -3.1% |
| Tangible fixed assets | 22/27 | €1,276,900 | €1,236,682 | -€40,218 | -3.1% |
| Land and buildings | 22 | €1,276,355 | €1,236,437 | -€39,918 | -3.1% |
| Plant, machinery and equipment | 23 | €372 | €191 | -€181 | -48.6% |
| Furniture and vehicles | 24 | €173 | €54 | -€119 | -68.7% |
| Financial fixed assets | 28 | €915 | €915 | = | 0.0% |
| Current assets | 29/58 | €3,488 | €3,653 | +€166 | +4.7% |
| Amounts receivable within one year | 40/41 | €911 | €372 | -€539 | -59.1% |
| Trade receivables | 40 | €563 | €372 | -€190 | -33.8% |
| Other amounts receivable | 41 | €348 | €0 | -€348 | -100% |
| Cash at bank and in hand | 54/58 | €1,401 | €2,030 | +€630 | +45.0% |
| Deferred charges and accrued income | 490/1 | €1,176 | €1,250 | +€75 | +6.3% |
| Total equity and liabilities | 10/49 | €1,281,303 | €1,241,250 | -€40,053 | -3.1% |
| Equity | 10/15 | €67,090 | €81,632 | +€14,542 | +21.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,857 | €1,857 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,857 | €1,857 | = | 0.0% |
| Legal reserve | 130 | €1,857 | €1,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,233 | €17,775 | +€14,542 | +450% |
| Amounts payable | 17/49 | €1,214,212 | €1,159,618 | -€54,594 | -4.5% |
| Amounts payable after more than one year | 17 | €1,142,871 | €1,107,573 | -€35,299 | -3.1% |
| Financial debts | 170/4 | €760,871 | €713,573 | -€47,299 | -6.2% |
| Other amounts payable | 178/9 | €382,000 | €394,000 | +€12,000 | +3.1% |
| Amounts payable within one year | 42/48 | €71,341 | €52,045 | -€19,296 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €46,834 | €47,299 | +€464 | +1.0% |
| Trade debts | 44 | €9,075 | €1,214 | -€7,861 | -86.6% |
| Suppliers | 440/4 | €9,075 | €1,214 | -€7,861 | -86.6% |
| Taxes, remuneration and social security | 45 | - | €101 | +€101 | |
| Taxes | 450/3 | - | €101 | +€101 | |
| Other amounts payable | 47/48 | €15,432 | €3,432 | -€12,000 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,048 | €40,218 | -€1,830 | -4.4% |
| Other operating charges | 640/8 | €3,629 | €1,639 | -€1,990 | -54.8% |
| Gross operating margin | 9900 | €61,962 | €64,316 | +€2,355 | +3.8% |
| Operating profit (loss) | 9901 | €16,285 | €22,460 | +€6,175 | +37.9% |
| Financial charges | 65/66B | €8,276 | €7,817 | -€460 | -5.6% |
| Recurring financial charges | 65 | €8,276 | €7,817 | -€460 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €8,009 | €14,643 | +€6,634 | +82.8% |
| Income taxes | 67/77 | - | €101 | +€101 | |
| Profit (loss) for the period | 9904 | €8,009 | €14,542 | +€6,533 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,009 | €14,542 | +€6,533 | +81.6% |
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 21 October 2026 via checked.be.