OFFICE 144: 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 144
Largest movements
- Tangible fixed assets -€84,969
down €84,969 (-12.5%), from €677,994 to €593,025
of which Land and buildings: -€83,738
- Deferred charges and accrued income -€34,799
down €34,799 (-98.3%), from €35,385 to €586
- Receivables within one year -€17,285
down €17,285 (-84.8%), from €20,373 to €3,088
of which Other amounts receivable: -€13,685
- Cash +€12,581
up €12,581 (+39.4%), from €31,965 to €44,547
mainly Depreciation (+€84,969) and Net result for the year (+€82,225)
- Other debts -€95,345
down €95,345 (-82.5%), from €115,558 to €20,214
- Debts after one year -€87,101
down €87,101 (-18.2%), from €479,888 to €392,787
- Reserves +€82,225
up €82,225 (+70.9%), from €115,964 to €198,189
- Accrued charges and deferred income -€33,857
no longer reported in 2025 (was €33,857)
- Tax, wage and social debts +€8,629
up €8,629 (+89.3%), from €9,665 to €18,294
- Financial income +€53,728
up €53,728 (+11,372%), from €472 to €54,201
- Taxes +€20,971
up €20,971 (+123%), from €17,054 to €38,025
- Financial charges -€14,543
down €14,543 (-54.7%), from €26,591 to €12,048
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 | €842,741 | €719,023 | -€123,718 | -14.7% |
| Fixed assets | 21/28 | €677,994 | €593,025 | -€84,969 | -12.5% |
| Tangible fixed assets | 22/27 | €677,994 | €593,025 | -€84,969 | -12.5% |
| Land and buildings | 22 | €669,866 | €586,129 | -€83,738 | -12.5% |
| Plant, machinery and equipment | 23 | €8,128 | €6,897 | -€1,231 | -15.1% |
| Current assets | 29/58 | €164,747 | €125,998 | -€38,749 | -23.5% |
| Amounts receivable within one year | 40/41 | €20,373 | €3,088 | -€17,285 | -84.8% |
| Trade receivables | 40 | €3,600 | - | -€3,600 | |
| Other amounts receivable | 41 | €16,773 | €3,088 | -€13,685 | -81.6% |
| Current investments | 50/53 | €77,024 | €77,778 | +€754 | +1.0% |
| Cash at bank and in hand | 54/58 | €31,965 | €44,547 | +€12,581 | +39.4% |
| Deferred charges and accrued income | 490/1 | €35,385 | €586 | -€34,799 | -98.3% |
| Total equity and liabilities | 10/49 | €842,741 | €719,023 | -€123,718 | -14.7% |
| Equity | 10/15 | €116,964 | €199,189 | +€82,225 | +70.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €115,964 | €198,189 | +€82,225 | +70.9% |
| Distributable reserves | 133 | €115,964 | €198,189 | +€82,225 | +70.9% |
| Amounts payable | 17/49 | €725,777 | €519,835 | -€205,942 | -28.4% |
| Amounts payable after more than one year | 17 | €479,888 | €392,787 | -€87,101 | -18.2% |
| Financial debts | 170/4 | €479,888 | €392,787 | -€87,101 | -18.2% |
| Amounts payable within one year | 42/48 | €212,031 | €127,047 | -€84,984 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €85,785 | €87,101 | +€1,316 | +1.5% |
| Trade debts | 44 | €1,023 | €1,439 | +€416 | +40.6% |
| Suppliers | 440/4 | €1,023 | €1,439 | +€416 | +40.6% |
| Taxes, remuneration and social security | 45 | €9,665 | €18,294 | +€8,629 | +89.3% |
| Taxes | 450/3 | €9,665 | €18,294 | +€8,629 | +89.3% |
| Other amounts payable | 47/48 | €115,558 | €20,214 | -€95,345 | -82.5% |
| Accrued charges and deferred income | 492/3 | €33,857 | - | -€33,857 | |
| Non-recurring operating income | 76A | - | €8,480 | +€8,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,091 | €84,969 | -€122 | -0.1% |
| Other operating charges | 640/8 | €9,320 | €10,011 | +€691 | +7.4% |
| Gross operating margin | 9900 | €174,431 | €173,077 | -€1,354 | -0.8% |
| Operating profit (loss) | 9901 | €80,020 | €78,098 | -€1,923 | -2.4% |
| Financial income | 75/76B | €472 | €54,201 | +€53,728 | +11,372% |
| Recurring financial income | 75 | €472 | €54,201 | +€53,728 | +11,372% |
| Financial charges | 65/66B | €26,591 | €12,048 | -€14,543 | -54.7% |
| Recurring financial charges | 65 | €26,591 | €12,048 | -€14,543 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €53,902 | €120,250 | +€66,348 | +123% |
| Income taxes | 67/77 | €17,054 | €38,025 | +€20,971 | +123% |
| Profit (loss) for the period | 9904 | €36,848 | €82,225 | +€45,377 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €36,848 | €82,225 | +€45,377 | +123% |
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 17 October 2026 via checked.be.