OFFICE CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€53,736
down €53,736 (-23.6%), from €227,502 to €173,767
of which Trade receivables: -€40,940
- Tangible fixed assets -€34,457
down €34,457 (-2.0%), from €1.7m to €1.7m
of which Land and buildings: -€34,837
- Current investments +€29,919
up €29,919 (+43.0%), from €69,642 to €99,561
- Other debts +€162,932
up €162,932 (+510%), from €31,922 to €194,854
- Reserves -€162,677
down €162,677 (-20.7%), from €786,669 to €623,993
- Debts after one year -€62,696
down €62,696 (-5.8%), from €1.1m to €1.0m
- Tax, wage and social debts +€26,265
up €26,265 (+43.3%), from €60,607 to €86,873
- Gross operating margin -€111,713
down €111,713 (-23.8%), from €468,445 to €356,732
- Taxes -€29,976
down €29,976 (-26.6%), from €112,520 to €82,544
- Financial income +€22,483
up €22,483 (+2,157%), from €1,042 to €23,525
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 | €2,072,031 | €2,020,567 | -€51,464 | -2.5% |
| Fixed assets | 21/28 | €1,700,269 | €1,665,812 | -€34,457 | -2.0% |
| Tangible fixed assets | 22/27 | €1,694,269 | €1,659,812 | -€34,457 | -2.0% |
| Land and buildings | 22 | €1,680,509 | €1,645,672 | -€34,837 | -2.1% |
| Furniture and vehicles | 24 | €13,761 | €14,140 | +€379 | +2.8% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €371,762 | €354,755 | -€17,007 | -4.6% |
| Amounts receivable within one year | 40/41 | €227,502 | €173,767 | -€53,736 | -23.6% |
| Trade receivables | 40 | €214,688 | €173,748 | -€40,940 | -19.1% |
| Other amounts receivable | 41 | €12,815 | €19 | -€12,796 | -99.9% |
| Current investments | 50/53 | €69,642 | €99,561 | +€29,919 | +43.0% |
| Cash at bank and in hand | 54/58 | €61,286 | €67,256 | +€5,970 | +9.7% |
| Deferred charges and accrued income | 490/1 | €13,331 | €14,171 | +€840 | +6.3% |
| Total equity and liabilities | 10/49 | €2,072,031 | €2,020,567 | -€51,464 | -2.5% |
| Equity | 10/15 | €805,219 | €642,543 | -€162,677 | -20.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €786,669 | €623,993 | -€162,677 | -20.7% |
| Distributable reserves | 133 | €786,669 | €623,993 | -€162,677 | -20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,266,812 | €1,378,025 | +€111,213 | +8.8% |
| Amounts payable after more than one year | 17 | €1,083,625 | €1,020,929 | -€62,696 | -5.8% |
| Financial debts | 170/4 | €1,083,625 | €1,020,929 | -€62,696 | -5.8% |
| Amounts payable within one year | 42/48 | €179,686 | €353,296 | +€173,609 | +96.6% |
| Current portion of amounts payable after more than one year | 42 | €79,013 | €62,688 | -€16,326 | -20.7% |
| Financial debts | 43 | €31 | €189 | +€158 | +511% |
| Credit institutions | 430/8 | €31 | €189 | +€158 | +511% |
| Trade debts | 44 | €8,113 | €8,692 | +€579 | +7.1% |
| Suppliers | 440/4 | €8,113 | €8,692 | +€579 | +7.1% |
| Taxes, remuneration and social security | 45 | €60,607 | €86,873 | +€26,265 | +43.3% |
| Taxes | 450/3 | €60,607 | €86,873 | +€26,265 | +43.3% |
| Other amounts payable | 47/48 | €31,922 | €194,854 | +€162,932 | +510% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,800 | +€300 | +8.6% |
| Non-recurring operating income | 76A | €0 | €4,014 | +€4,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,015 | €72,268 | +€1,253 | +1.8% |
| Other operating charges | 640/8 | €4,647 | €5,317 | +€670 | +14.4% |
| Gross operating margin | 9900 | €468,445 | €356,732 | -€111,713 | -23.8% |
| Operating profit (loss) | 9901 | €392,782 | €279,146 | -€113,636 | -28.9% |
| Financial income | 75/76B | €1,042 | €23,525 | +€22,483 | +2,157% |
| Recurring financial income | 75 | €1,042 | €23,525 | +€22,483 | +2,157% |
| Financial charges | 65/66B | €40,335 | €37,121 | -€3,214 | -8.0% |
| Recurring financial charges | 65 | €40,335 | €37,121 | -€3,214 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €353,490 | €265,550 | -€87,939 | -24.9% |
| Income taxes | 67/77 | €112,520 | €82,544 | -€29,976 | -26.6% |
| Profit (loss) for the period | 9904 | €240,969 | €183,007 | -€57,963 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €240,969 | €183,007 | -€57,963 | -24.1% |
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.