OFFICE 2002: 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.
OFFICE 2002
Largest movements
- Receivables within one year -€51,124
down €51,124 (-17.8%), from €287,659 to €236,535
of which Other amounts receivable: -€51,124
- Tangible fixed assets -€14,725
down €14,725 (-27.1%), from €54,313 to €39,588
of which Land and buildings: -€12,460
- Reserves -€68,052
down €68,052 (-31.6%), from €215,227 to €147,175
of which Tax-exempt reserves: -€128,052
- Profit (loss) carried forward +€47,938
up €47,938, from -€40,370 to €7,568
- Provisions -€44,065
down €44,065 (-78.1%), from €56,402 to €12,338
- Trade debts -€30,738
down €30,738 (-52.7%), from €58,292 to €27,555
- Tax, wage and social debts +€28,699
up €28,699 (+4400.0%), from €652 to €29,352
- Taxes +€28,380
up €28,380 (+20341.3%), from €140 to €28,520
- Depreciation -€5,703
down €5,703 (-31.4%), from €18,163 to €12,460
- Gross operating margin -€1,821
down €1,821 (-10.4%), from -€17,567 to -€19,388
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 | €345,038 | €281,418 | -€63,620 | -18.4% |
| Fixed assets | 21/28 | €54,363 | €39,638 | -€14,725 | -27.1% |
| Tangible fixed assets | 22/27 | €54,313 | €39,588 | -€14,725 | -27.1% |
| Land and buildings | 22 | €52,048 | €39,588 | -€12,460 | -23.9% |
| Furniture and vehicles | 24 | €2,266 | €0 | -€2,266 | -100.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €290,675 | €241,780 | -€48,894 | -16.8% |
| Amounts receivable within one year | 40/41 | €287,659 | €236,535 | -€51,124 | -17.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €287,659 | €236,535 | -€51,124 | -17.8% |
| Cash at bank and in hand | 54/58 | €1,793 | €4,402 | +€2,610 | +145.6% |
| Deferred charges and accrued income | 490/1 | €1,223 | €843 | -€380 | -31.1% |
| Total equity and liabilities | 10/49 | €345,038 | €281,418 | -€63,620 | -18.4% |
| Equity | 10/15 | €227,649 | €207,535 | -€20,114 | -8.8% |
| Contributions | 10/11 | €52,792 | €52,792 | = | 0.0% |
| Reserves | 13 | €215,227 | €147,175 | -€68,052 | -31.6% |
| Non-distributable reserves | 130/1 | €2,753 | €2,753 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,753 | €2,753 | = | 0.0% |
| Tax-exempt reserves | 132 | €152,002 | €23,950 | -€128,052 | -84.2% |
| Distributable reserves | 133 | €60,471 | €120,471 | +€60,000 | +99.2% |
| Profit (loss) carried forward | 14 | -€40,370 | €7,568 | +€47,938 | |
| Provisions and deferred taxes | 16 | €56,402 | €12,338 | -€44,065 | -78.1% |
| Deferred taxes | 168 | €56,402 | €12,338 | -€44,065 | -78.1% |
| Amounts payable | 17/49 | €60,987 | €61,546 | +€559 | +0.9% |
| Amounts payable within one year | 42/48 | €60,987 | €61,546 | +€559 | +0.9% |
| Trade debts | 44 | €58,292 | €27,555 | -€30,738 | -52.7% |
| Suppliers | 440/4 | €58,292 | €27,555 | -€30,738 | -52.7% |
| Taxes, remuneration and social security | 45 | €652 | €29,352 | +€28,699 | +4400.0% |
| Taxes | 450/3 | €652 | €29,352 | +€28,699 | +4400.0% |
| Other amounts payable | 47/48 | €2,042 | €4,639 | +€2,597 | +127.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,163 | €12,460 | -€5,703 | -31.4% |
| Other operating charges | 640/8 | €1,507 | €1,477 | -€30 | -2.0% |
| Non-recurring operating charges | 66A | €1,507 | €2,266 | +€759 | +50.4% |
| Gross operating margin | 9900 | -€17,567 | -€19,388 | -€1,821 | -10.4% |
| Operating profit (loss) | 9901 | -€38,743 | -€35,591 | +€3,153 | +8.1% |
| Financial income | 75/76B | €193 | €1 | -€192 | -99.6% |
| Recurring financial income | 75 | €193 | €1 | -€192 | -99.6% |
| Financial charges | 65/66B | €226 | €69 | -€158 | -69.6% |
| Recurring financial charges | 65 | €226 | €69 | -€158 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,777 | -€35,659 | +€3,118 | +8.0% |
| Transfer from deferred taxes | 780 | €3,626 | €44,065 | +€40,439 | +1115.3% |
| Income taxes | 67/77 | €140 | €28,520 | +€28,380 | +20341.3% |
| Profit (loss) for the period | 9904 | -€35,291 | -€20,114 | +€15,176 | +43.0% |
| Transfer from tax-exempt reserves | 789 | €7,038 | €128,052 | +€121,013 | +1719.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,252 | €107,938 | +€136,190 |
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 8 October 2026 via checked.be.