OFFICE COMPTABLE & FISCAL: what changed
What changed
OFFICE COMPTABLE & FISCAL
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€81,849
2024 · €67,128+€14,722
Equity
€119,081
2024 · €72,232+€46,849
Cash
€55,949
2024 · €24,678+€31,270
Balance sheet total
€332,834
2024 · €242,730+€90,104
Largest movements
Assets
- Intangible fixed assets +€40,524
new in 2025: €40,524
- Receivables within one year +€32,736
up €32,736 (+24.2%), from €135,500 to €168,236
of which Trade receivables: +€32,877
- Cash +€31,270
up €31,270 (+127%), from €24,678 to €55,949
mainly Net result for the year (+€81,849) and Depreciation (+€25,590)
- Tangible fixed assets -€15,544
down €15,544 (-20.8%), from €74,785 to €59,241
of which Furniture and vehicles: -€15,035
Equity and liabilities
- Reserves +€40,000
up €40,000 (+71.6%), from €55,859 to €95,859
- Debts after one year +€16,645
up €16,645 (+63.6%), from €26,168 to €42,814
- Tax, wage and social debts +€15,874
up €15,874 (+40.2%), from €39,489 to €55,362
of which Taxes: +€12,096
- Current portion of long-term debt +€11,735
up €11,735 (+60.0%), from €19,549 to €31,284
- Trade debts -€7,055
down €7,055 (-46.5%), from €15,161 to €8,106
Income statement
- Turnover +€41,846
up €41,846 (+9.5%), from €439,244 to €481,090
- Purchases and services +€31,503
up €31,503 (+13.9%), from €226,637 to €258,139
- Staff costs -€21,032
down €21,032 (-18.1%), from €116,251 to €95,219
- Gross operating margin +€15,463
up €15,463 (+6.7%), from €232,459 to €247,922
- Depreciation +€11,082
up €11,082 (+76.4%), from €14,508 to €25,590
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€67,128
Gross operating margin
+€15,463
Staff costs
+€21,032
Depreciation
-€11,082
Write-downs
-€2,437
Provisions
-€2,981
Other operating charges
+€2,133
Other operating items
+€3,956
Financial income
+€878
Financial charges
-€3,527
Taxes
-€8,712
Result 2025
€81,849
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88,460
Investment
-€50,570
Financing
-€6,619
Cash 2024
€24,678
From operations (derived)
+€88,460
Net result for the year
+€81,849
Depreciation
+€25,590
Receivables within one year
-€32,736
Deferred charges and accrued income
-€1,117
Trade debts
-€7,055
Tax, wage and social debts
+€15,874
Other debts
+€6,055
Investment (derived)
-€50,570
Investment in fixed assets (net)
-€50,570
Financing
-€6,619
Debts after one year
+€16,645
Current portion of long-term debt
+€11,735
Contributions, distributions and other
-€35,000
Cash 2025
€55,949
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,730 | €332,834 | +€90,104 | +37.1% |
| Fixed assets | 21/28 | €75,125 | €100,105 | +€24,980 | +33.3% |
| Intangible fixed assets | 21 | - | €40,524 | +€40,524 | |
| Tangible fixed assets | 22/27 | €74,785 | €59,241 | -€15,544 | -20.8% |
| Plant, machinery and equipment | 23 | €509 | €0 | -€509 | -100% |
| Furniture and vehicles | 24 | €74,277 | €59,241 | -€15,035 | -20.2% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €167,605 | €232,729 | +€65,124 | +38.9% |
| Amounts receivable within one year | 40/41 | €135,500 | €168,236 | +€32,736 | +24.2% |
| Trade receivables | 40 | €127,778 | €160,656 | +€32,877 | +25.7% |
| Other amounts receivable | 41 | €7,722 | €7,581 | -€141 | -1.8% |
| Cash at bank and in hand | 54/58 | €24,678 | €55,949 | +€31,270 | +127% |
| Deferred charges and accrued income | 490/1 | €7,426 | €8,543 | +€1,117 | +15.0% |
| Total equity and liabilities | 10/49 | €242,730 | €332,834 | +€90,104 | +37.1% |
| Equity | 10/15 | €72,232 | €119,081 | +€46,849 | +64.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €55,859 | €95,859 | +€40,000 | +71.6% |
| Distributable reserves | 133 | €55,859 | €95,859 | +€40,000 | +71.6% |
| Profit (loss) carried forward | 14 | €8,936 | €15,786 | +€6,849 | +76.6% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €170,498 | €213,753 | +€43,254 | +25.4% |
| Amounts payable after more than one year | 17 | €26,168 | €42,814 | +€16,645 | +63.6% |
| Financial debts | 170/4 | €26,168 | €42,814 | +€16,645 | +63.6% |
| Amounts payable within one year | 42/48 | €144,330 | €170,939 | +€26,609 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €19,549 | €31,284 | +€11,735 | +60.0% |
| Trade debts | 44 | €15,161 | €8,106 | -€7,055 | -46.5% |
| Suppliers | 440/4 | €15,161 | €8,106 | -€7,055 | -46.5% |
| Taxes, remuneration and social security | 45 | €39,489 | €55,362 | +€15,874 | +40.2% |
| Taxes | 450/3 | €26,940 | €39,036 | +€12,096 | +44.9% |
| Remuneration and social security | 454/9 | €12,548 | €16,326 | +€3,778 | +30.1% |
| Other amounts payable | 47/48 | €70,131 | €76,186 | +€6,055 | +8.6% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €439,244 | €481,090 | +€41,846 | +9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €226,637 | €258,139 | +€31,503 | +13.9% |
| Remuneration, social security and pensions | 62 | €116,251 | €95,219 | -€21,032 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,508 | €25,590 | +€11,082 | +76.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,649 | €8,085 | +€2,437 | +43.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,981 | - | +€2,981 | |
| Other operating charges | 640/8 | €3,373 | €1,240 | -€2,133 | -63.2% |
| Non-recurring operating charges | 66A | €3,956 | - | -€3,956 | |
| Gross operating margin | 9900 | €232,459 | €247,922 | +€15,463 | +6.7% |
| Operating profit (loss) | 9901 | €91,704 | €117,788 | +€26,083 | +28.4% |
| Financial income | 75/76B | €179 | €1,056 | +€878 | +491% |
| Recurring financial income | 75 | €179 | €1,056 | +€878 | +491% |
| Financial charges | 65/66B | €3,226 | €6,753 | +€3,527 | +109% |
| Recurring financial charges | 65 | €3,226 | €6,753 | +€3,527 | +109% |
| Profit (loss) for the period before taxes | 9903 | €88,657 | €112,091 | +€23,434 | +26.4% |
| Income taxes | 67/77 | €21,530 | €30,242 | +€8,712 | +40.5% |
| Profit (loss) for the period | 9904 | €67,128 | €81,849 | +€14,722 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,128 | €81,849 | +€14,722 | +21.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.