OFFICE MADE: 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 MADE
Largest movements
- Tangible fixed assets -€7,705
down €7,705 (-20.0%), from €38,450 to €30,745
of which Other tangible fixed assets: -€7,019
- Deferred charges and accrued income +€515
new in 2025: €515
- Cash -€434
down €434 (-28.6%), from €1,517 to €1,083
mainly Other debts (-€46,010) and Net result for the year (-€3,142)
- Other debts -€46,010
no longer reported in 2025 (was €46,010)
- Accrued charges and deferred income +€41,214
new in 2025: €41,214
- Profit (loss) carried forward -€3,142
down €3,142 (-4.9%), from -€64,628 to -€67,770
- Gross operating margin +€734
up €734 (+13.9%), from €5,280 to €6,014
- Depreciation -€210
down €210 (-2.7%), from €7,915 to €7,705
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 | €40,013 | €32,343 | -€7,670 | -19.2% |
| Fixed assets | 21/28 | €38,450 | €30,745 | -€7,705 | -20.0% |
| Tangible fixed assets | 22/27 | €38,450 | €30,745 | -€7,705 | -20.0% |
| Furniture and vehicles | 24 | €3,357 | €2,671 | -€686 | -20.4% |
| Other tangible fixed assets | 26 | €35,093 | €28,074 | -€7,019 | -20.0% |
| Current assets | 29/58 | €1,563 | €1,598 | +€35 | +2.2% |
| Amounts receivable within one year | 40/41 | €46 | - | -€46 | |
| Other amounts receivable | 41 | €46 | - | -€46 | |
| Cash at bank and in hand | 54/58 | €1,517 | €1,083 | -€434 | -28.6% |
| Deferred charges and accrued income | 490/1 | - | €515 | +€515 | |
| Total equity and liabilities | 10/49 | €40,013 | €32,343 | -€7,670 | -19.2% |
| Equity | 10/15 | -€6,235 | -€9,377 | -€3,142 | -50.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €8,393 | €8,393 | = | 0.0% |
| Distributable reserves | 133 | €8,393 | €8,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,628 | -€67,770 | -€3,142 | -4.9% |
| Amounts payable | 17/49 | €46,248 | €41,720 | -€4,528 | -9.8% |
| Amounts payable within one year | 42/48 | €46,248 | €506 | -€45,742 | -98.9% |
| Trade debts | 44 | €85 | €87 | +€2 | +2.4% |
| Suppliers | 440/4 | €85 | €87 | +€2 | +2.4% |
| Taxes, remuneration and social security | 45 | €153 | €419 | +€266 | +173.9% |
| Taxes | 450/3 | €153 | €419 | +€266 | +173.9% |
| Other amounts payable | 47/48 | €46,010 | - | -€46,010 | |
| Accrued charges and deferred income | 492/3 | - | €41,214 | +€41,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,915 | €7,705 | -€210 | -2.7% |
| Other operating charges | 640/8 | €1,174 | €1,200 | +€26 | +2.2% |
| Gross operating margin | 9900 | €5,280 | €6,014 | +€734 | +13.9% |
| Operating profit (loss) | 9901 | -€3,809 | -€2,891 | +€918 | +24.1% |
| Financial charges | 65/66B | €80 | €80 | = | 0.0% |
| Recurring financial charges | 65 | €80 | €80 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,889 | -€2,971 | +€918 | +23.6% |
| Income taxes | 67/77 | €154 | €171 | +€17 | +11.0% |
| Profit (loss) for the period | 9904 | -€4,043 | -€3,142 | +€901 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,043 | -€3,142 | +€901 | +22.3% |
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 6 October 2026 via checked.be.