Office 4C: 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 4C
Largest movements
- Receivables within one year +€13,460
up €13,460 (+232.3%), from €5,795 to €19,255
of which Trade receivables: +€13,959
- Tangible fixed assets -€12,967
down €12,967 (-5.2%), from €250,487 to €237,520
of which Land and buildings: -€8,399
- Cash -€7,153
down €7,153 (-10.9%), from €65,515 to €58,361
mainly Contributions, distributions and other (-€116,548) and Debts after one year (-€14,440)
- Other debts +€76,358
up €76,358 (+4329.2%), from €1,764 to €78,122
- Profit (loss) carried forward -€73,336
down €73,336 (-100.0%), from €73,336 to €0
- Debts after one year -€14,440
down €14,440 (-7.7%), from €187,461 to €173,021
- Tax, wage and social debts +€8,003
up €8,003 (+98.9%), from €8,096 to €16,099
of which Remuneration and social security: +€7,275
- Trade debts -€3,865
down €3,865 (-53.2%), from €7,263 to €3,398
- Gross operating margin +€28,876
up €28,876 (+59.9%), from €48,234 to €77,110
- Taxes +€5,274
up €5,274 (+82.0%), from €6,428 to €11,702
- Depreciation +€2,122
up €2,122 (+14.0%), from €15,145 to €17,268
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 | €323,093 | €315,497 | -€7,596 | -2.4% |
| Fixed assets | 21/28 | €250,487 | €237,520 | -€12,967 | -5.2% |
| Tangible fixed assets | 22/27 | €250,487 | €237,520 | -€12,967 | -5.2% |
| Land and buildings | 22 | €244,093 | €235,694 | -€8,399 | -3.4% |
| Plant, machinery and equipment | 23 | €3,128 | €1,112 | -€2,016 | -64.4% |
| Furniture and vehicles | 24 | €3,265 | €713 | -€2,552 | -78.2% |
| Current assets | 29/58 | €72,606 | €77,977 | +€5,371 | +7.4% |
| Amounts receivable within one year | 40/41 | €5,795 | €19,255 | +€13,460 | +232.3% |
| Trade receivables | 40 | €0 | €13,959 | +€13,959 | |
| Other amounts receivable | 41 | €5,795 | €5,295 | -€500 | -8.6% |
| Cash at bank and in hand | 54/58 | €65,515 | €58,361 | -€7,153 | -10.9% |
| Deferred charges and accrued income | 490/1 | €1,296 | €361 | -€935 | -72.2% |
| Total equity and liabilities | 10/49 | €323,093 | €315,497 | -€7,596 | -2.4% |
| Equity | 10/15 | €103,467 | €30,131 | -€73,336 | -70.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,531 | €11,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,671 | €9,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,336 | €0 | -€73,336 | -100.0% |
| Amounts payable | 17/49 | €219,626 | €285,366 | +€65,740 | +29.9% |
| Amounts payable after more than one year | 17 | €187,461 | €173,021 | -€14,440 | -7.7% |
| Financial debts | 170/4 | €187,461 | €173,021 | -€14,440 | -7.7% |
| Amounts payable within one year | 42/48 | €32,165 | €112,345 | +€80,180 | +249.3% |
| Current portion of amounts payable after more than one year | 42 | €14,241 | €14,440 | +€199 | +1.4% |
| Financial debts | 43 | €801 | €286 | -€516 | -64.3% |
| Credit institutions | 430/8 | €35 | €0 | -€35 | -100.0% |
| Other loans | 439 | €766 | €286 | -€481 | -62.7% |
| Trade debts | 44 | €7,263 | €3,398 | -€3,865 | -53.2% |
| Suppliers | 440/4 | €7,263 | €3,398 | -€3,865 | -53.2% |
| Taxes, remuneration and social security | 45 | €8,096 | €16,099 | +€8,003 | +98.9% |
| Taxes | 450/3 | €8,096 | €8,824 | +€728 | +9.0% |
| Remuneration and social security | 454/9 | €0 | €7,275 | +€7,275 | |
| Other amounts payable | 47/48 | €1,764 | €78,122 | +€76,358 | +4329.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,145 | €17,268 | +€2,122 | +14.0% |
| Other operating charges | 640/8 | €1,715 | €1,730 | +€15 | +0.9% |
| Gross operating margin | 9900 | €48,234 | €77,110 | +€28,876 | +59.9% |
| Operating profit (loss) | 9901 | €31,374 | €58,112 | +€26,738 | +85.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €3,405 | €3,197 | -€208 | -6.1% |
| Recurring financial charges | 65 | €3,405 | €3,197 | -€208 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €27,969 | €54,915 | +€26,946 | +96.3% |
| Income taxes | 67/77 | €6,428 | €11,702 | +€5,274 | +82.0% |
| Profit (loss) for the period | 9904 | €21,541 | €43,212 | +€21,672 | +100.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,541 | €43,212 | +€21,672 | +100.6% |
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 10 October 2026 via checked.be.