OFFICE EXPRESS: 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 EXPRESS
Largest movements
- Tangible fixed assets +€35,947
up €35,947 (+10.3%), from €348,504 to €384,451
of which Land and buildings: +€36,341
- Cash -€16,932
down €16,932 (-89.1%), from €19,003 to €2,071
mainly Debts after one year (-€112,479) and Investment in fixed assets (net) (-€49,719)
- Other debts +€173,602
up €173,602 (+578.7%), from €30,000 to €203,602
- Debts after one year -€112,479
down €112,479 (-45.7%), from €246,079 to €133,600
- Profit (loss) carried forward -€35,123
down €35,123 (-225.5%), from -€15,577 to -€50,700
- Trade debts -€6,665
down €6,665 (-38.3%), from €17,408 to €10,743
- Gross operating margin +€4,863
up €4,863 (+30.7%), from -€15,859 to -€10,996
- Depreciation +€2,774
up €2,774 (+25.2%), from €10,997 to €13,771
- Taxes +€840
no longer reported in 2025 (was -€840)
- Financial charges +€190
up €190 (+2.3%), from €8,394 to €8,584
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 | €367,962 | €386,522 | +€18,560 | +5.0% |
| Fixed assets | 21/28 | €348,504 | €384,451 | +€35,947 | +10.3% |
| Tangible fixed assets | 22/27 | €348,504 | €384,451 | +€35,947 | +10.3% |
| Land and buildings | 22 | €347,186 | €383,527 | +€36,341 | +10.5% |
| Furniture and vehicles | 24 | €1,318 | €924 | -€393 | -29.9% |
| Current assets | 29/58 | €19,459 | €2,071 | -€17,387 | -89.4% |
| Amounts receivable within one year | 40/41 | €185 | - | -€185 | |
| Trade receivables | 40 | €185 | - | -€185 | |
| Cash at bank and in hand | 54/58 | €19,003 | €2,071 | -€16,932 | -89.1% |
| Deferred charges and accrued income | 490/1 | €270 | - | -€270 | |
| Total equity and liabilities | 10/49 | €367,962 | €386,522 | +€18,560 | +5.0% |
| Equity | 10/15 | €37,616 | €2,493 | -€35,123 | -93.4% |
| Contributions | 10/11 | €12,396 | €12,396 | = | 0.0% |
| Reserves | 13 | €40,797 | €40,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €38,937 | €38,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,577 | -€50,700 | -€35,123 | -225.5% |
| Amounts payable | 17/49 | €330,346 | €384,030 | +€53,683 | +16.3% |
| Amounts payable after more than one year | 17 | €246,079 | €133,600 | -€112,479 | -45.7% |
| Financial debts | 170/4 | €246,079 | €133,600 | -€112,479 | -45.7% |
| Amounts payable within one year | 42/48 | €75,594 | €241,823 | +€166,229 | +219.9% |
| Current portion of amounts payable after more than one year | 42 | €28,187 | €27,479 | -€708 | -2.5% |
| Trade debts | 44 | €17,408 | €10,743 | -€6,665 | -38.3% |
| Suppliers | 440/4 | €17,408 | €10,743 | -€6,665 | -38.3% |
| Other amounts payable | 47/48 | €30,000 | €203,602 | +€173,602 | +578.7% |
| Accrued charges and deferred income | 492/3 | €8,673 | €8,606 | -€67 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,997 | €13,771 | +€2,774 | +25.2% |
| Other operating charges | 640/8 | €1,712 | €1,772 | +€60 | +3.5% |
| Gross operating margin | 9900 | -€15,859 | -€10,996 | +€4,863 | +30.7% |
| Operating profit (loss) | 9901 | -€28,567 | -€26,539 | +€2,029 | +7.1% |
| Financial charges | 65/66B | €8,394 | €8,584 | +€190 | +2.3% |
| Recurring financial charges | 65 | €8,394 | €8,584 | +€190 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,962 | -€35,123 | +€1,839 | +5.0% |
| Income taxes | 67/77 | -€840 | - | +€840 | |
| Profit (loss) for the period | 9904 | -€36,122 | -€35,123 | +€998 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,122 | -€35,123 | +€998 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.