OFFICE 107: 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.
OFFICE 107
Largest movements
- Tangible fixed assets -€93,080
down €93,080 (-6.0%), from €1.6m to €1.5m
of which Land and buildings: -€80,032
- Trade debts -€73,543
down €73,543 (-94.3%), from €77,957 to €4,414
- Debts after one year -€37,080
down €37,080 (-2.9%), from €1.3m to €1.2m
of which Other amounts payable: -€65,000
- Reserves +€22,084
up €22,084 (+17.8%), from €124,406 to €146,490
- Gross operating margin -€80,535
down €80,535 (-31.6%), from €254,481 to €173,946
- Financial charges +€10,729
up €10,729 (+35.6%), from €30,143 to €40,872
- Depreciation +€9,157
up €9,157 (+9.6%), from €95,340 to €104,497
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 | €1,605,121 | €1,524,449 | -€80,672 | -5.0% |
| Fixed assets | 21/28 | €1,561,478 | €1,468,398 | -€93,080 | -6.0% |
| Tangible fixed assets | 22/27 | €1,561,478 | €1,468,398 | -€93,080 | -6.0% |
| Land and buildings | 22 | €1,458,554 | €1,378,522 | -€80,032 | -5.5% |
| Plant, machinery and equipment | 23 | €12,805 | €9,936 | -€2,868 | -22.4% |
| Furniture and vehicles | 24 | €90,120 | €79,940 | -€10,180 | -11.3% |
| Current assets | 29/58 | €43,643 | €56,051 | +€12,408 | +28.4% |
| Amounts receivable within one year | 40/41 | €348 | €1,030 | +€682 | +196% |
| Trade receivables | 40 | €348 | €1,030 | +€682 | +196% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €42,813 | €54,606 | +€11,793 | +27.5% |
| Deferred charges and accrued income | 490/1 | €482 | €415 | -€67 | -13.8% |
| Total equity and liabilities | 10/49 | €1,605,121 | €1,524,449 | -€80,672 | -5.0% |
| Equity | 10/15 | €143,006 | €165,090 | +€22,084 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,406 | €146,490 | +€22,084 | +17.8% |
| Distributable reserves | 133 | €124,406 | €146,490 | +€22,084 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,462,116 | €1,359,360 | -€102,756 | -7.0% |
| Amounts payable after more than one year | 17 | €1,272,611 | €1,235,531 | -€37,080 | -2.9% |
| Financial debts | 170/4 | €957,611 | €985,531 | +€27,920 | +2.9% |
| Other amounts payable | 178/9 | €315,000 | €250,000 | -€65,000 | -20.6% |
| Amounts payable within one year | 42/48 | €189,050 | €113,378 | -€75,672 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €102,609 | €99,643 | -€2,966 | -2.9% |
| Trade debts | 44 | €77,957 | €4,414 | -€73,543 | -94.3% |
| Suppliers | 440/4 | €77,957 | €4,414 | -€73,543 | -94.3% |
| Taxes, remuneration and social security | 45 | €8,484 | €9,321 | +€837 | +9.9% |
| Taxes | 450/3 | €8,484 | €9,321 | +€837 | +9.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €454 | €10,451 | +€9,997 | +2,200% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,340 | €104,497 | +€9,157 | +9.6% |
| Other operating charges | 640/8 | €6,945 | €6,587 | -€358 | -5.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €254,481 | €173,946 | -€80,535 | -31.6% |
| Operating profit (loss) | 9901 | €152,196 | €62,862 | -€89,334 | -58.7% |
| Financial income | 75/76B | €0 | €94 | +€94 | +938,000% |
| Recurring financial income | 75 | €0 | €94 | +€94 | +938,000% |
| Financial charges | 65/66B | €30,143 | €40,872 | +€10,729 | +35.6% |
| Recurring financial charges | 65 | €30,143 | €40,872 | +€10,729 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €122,054 | €22,084 | -€99,969 | -81.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €122,054 | €22,084 | -€99,969 | -81.9% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €122,054 | €22,084 | -€99,969 | -81.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.