OFFICE D'OFFICE: 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 D'OFFICE
Largest movements
- Cash -€5,531
down €5,531 (-11.2%), from €49,418 to €43,888
mainly Net result for the year (-€2,085) and Tax, wage and social debts (-€1,806)
- Receivables within one year -€1,267
down €1,267 (-19.6%), from €6,469 to €5,202
of which Trade receivables: -€2,802
- Tangible fixed assets +€1,060
new in 2025: €1,060
- Reserves -€1,860
down €1,860 (-6.4%), from €29,001 to €27,141
- Tax, wage and social debts -€1,806
down €1,806 (-46.8%), from €3,857 to €2,051
of which Taxes: -€1,706
- Other debts -€1,193
down €1,193 (-43.8%), from €2,722 to €1,529
- Trade debts -€631
down €631 (-30.2%), from €2,087 to €1,456
- Gross operating margin -€10,468
down €10,468, from €9,018 to -€1,450
- Taxes -€2,120
down €2,120, from €2,116 to -€3
- Write-downs -€1,849
down €1,849 (-100%), from €1,849 to €0
- Depreciation +€302
up €302, from €0 to €302
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 | €56,272 | €50,558 | -€5,715 | -10.2% |
| Fixed assets | 21/28 | - | €1,060 | +€1,060 | |
| Tangible fixed assets | 22/27 | - | €1,060 | +€1,060 | |
| Furniture and vehicles | 24 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €56,272 | €49,498 | -€6,774 | -12.0% |
| Amounts receivable within one year | 40/41 | €6,469 | €5,202 | -€1,267 | -19.6% |
| Trade receivables | 40 | €6,463 | €3,661 | -€2,802 | -43.4% |
| Other amounts receivable | 41 | €6 | €1,541 | +€1,535 | +26,979% |
| Cash at bank and in hand | 54/58 | €49,418 | €43,888 | -€5,531 | -11.2% |
| Deferred charges and accrued income | 490/1 | €385 | €408 | +€23 | +6.1% |
| Total equity and liabilities | 10/49 | €56,272 | €50,558 | -€5,715 | -10.2% |
| Equity | 10/15 | €47,601 | €45,515 | -€2,085 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,001 | €27,141 | -€1,860 | -6.4% |
| Distributable reserves | 133 | €29,001 | €27,141 | -€1,860 | -6.4% |
| Profit (loss) carried forward | 14 | - | -€225 | -€225 | |
| Amounts payable | 17/49 | €8,672 | €5,042 | -€3,629 | -41.9% |
| Amounts payable within one year | 42/48 | €8,672 | €5,042 | -€3,629 | -41.9% |
| Financial debts | 43 | €6 | €6 | = | 0.0% |
| Credit institutions | 430/8 | €6 | €6 | = | 0.0% |
| Trade debts | 44 | €2,087 | €1,456 | -€631 | -30.2% |
| Suppliers | 440/4 | €2,087 | €1,456 | -€631 | -30.2% |
| Taxes, remuneration and social security | 45 | €3,857 | €2,051 | -€1,806 | -46.8% |
| Taxes | 450/3 | €2,107 | €401 | -€1,706 | -81.0% |
| Remuneration and social security | 454/9 | €1,750 | €1,650 | -€100 | -5.7% |
| Other amounts payable | 47/48 | €2,722 | €1,529 | -€1,193 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €302 | +€302 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,849 | €0 | -€1,849 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €9,018 | -€1,450 | -€10,468 | |
| Operating profit (loss) | 9901 | €6,782 | -€2,152 | -€8,934 | |
| Financial income | 75/76B | €110 | €116 | +€5 | +4.8% |
| Recurring financial income | 75 | €110 | €116 | +€5 | +4.8% |
| Financial charges | 65/66B | €48 | €52 | +€4 | +8.6% |
| Recurring financial charges | 65 | €48 | €52 | +€4 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €6,844 | -€2,089 | -€8,933 | |
| Income taxes | 67/77 | €2,116 | -€3 | -€2,120 | |
| Profit (loss) for the period | 9904 | €4,728 | -€2,085 | -€6,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,728 | -€2,085 | -€6,813 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.