Office Management & Consultancy: 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 Management & Consultancy
Largest movements
- Cash +€58,200
up €58,200 (+4,734%), from €1,230 to €59,430
mainly Net result for the year (+€43,596) and Receivables within one year (+€7,815)
- Receivables within one year -€7,815
down €7,815 (-30.8%), from €25,342 to €17,528
- Reserves +€43,596
up €43,596 (+187%), from €23,341 to €66,937
- Current portion of long-term debt +€5,878
new in 2025: €5,878
- Trade debts -€2,349
down €2,349 (-20.9%), from €11,220 to €8,871
- Tax, wage and social debts +€1,646
up €1,646 (+28.2%), from €5,828 to €7,473
- Accrued charges and deferred income +€1,383
new in 2025: €1,383
- Gross operating margin +€28,886
up €28,886 (+86.3%), from €33,470 to €62,356
- Taxes +€11,019
up €11,019 (+236%), from €4,667 to €15,685
- Financial charges -€6,992
down €6,992 (-94.9%), from €7,365 to €373
of which Non-recurring financial charges: -€6,825
- Staff costs -€2,127
no longer reported in 2025 (was €2,127)
- Depreciation +€1,404
up €1,404 (+239%), from €588 to €1,992
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 | €74,140 | €123,958 | +€49,819 | +67.2% |
| Fixed assets | 21/28 | €47,568 | €47,001 | -€567 | -1.2% |
| Tangible fixed assets | 22/27 | €11,988 | €11,421 | -€567 | -4.7% |
| Plant, machinery and equipment | 23 | €11,272 | €10,864 | -€408 | -3.6% |
| Furniture and vehicles | 24 | €716 | €557 | -€159 | -22.2% |
| Financial fixed assets | 28 | €35,580 | €35,580 | = | 0.0% |
| Current assets | 29/58 | €26,572 | €76,958 | +€50,386 | +190% |
| Amounts receivable within one year | 40/41 | €25,342 | €17,528 | -€7,815 | -30.8% |
| Trade receivables | 40 | €25,342 | €17,528 | -€7,815 | -30.8% |
| Cash at bank and in hand | 54/58 | €1,230 | €59,430 | +€58,200 | +4,734% |
| Total equity and liabilities | 10/49 | €74,140 | €123,958 | +€49,819 | +67.2% |
| Equity | 10/15 | €43,792 | €87,388 | +€43,596 | +99.6% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €23,341 | €66,937 | +€43,596 | +187% |
| Distributable reserves | 133 | €23,341 | €66,937 | +€43,596 | +187% |
| Amounts payable | 17/49 | €30,348 | €36,571 | +€6,223 | +20.5% |
| Amounts payable within one year | 42/48 | €30,348 | €35,188 | +€4,840 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,878 | +€5,878 | |
| Trade debts | 44 | €11,220 | €8,871 | -€2,349 | -20.9% |
| Suppliers | 440/4 | €11,220 | €8,871 | -€2,349 | -20.9% |
| Taxes, remuneration and social security | 45 | €5,828 | €7,473 | +€1,646 | +28.2% |
| Taxes | 450/3 | €5,828 | €7,473 | +€1,646 | +28.2% |
| Other amounts payable | 47/48 | €13,301 | €12,966 | -€335 | -2.5% |
| Accrued charges and deferred income | 492/3 | - | €1,383 | +€1,383 | |
| Remuneration, social security and pensions | 62 | €2,127 | - | -€2,127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €1,992 | +€1,404 | +239% |
| Other operating charges | 640/8 | €1,266 | €769 | -€497 | -39.2% |
| Gross operating margin | 9900 | €33,470 | €62,356 | +€28,886 | +86.3% |
| Operating profit (loss) | 9901 | €29,489 | €59,594 | +€30,105 | +102% |
| Financial income | 75/76B | €54 | €60 | +€6 | +12.0% |
| Recurring financial income | 75 | €54 | €60 | +€6 | +12.0% |
| Financial charges | 65/66B | €7,365 | €373 | -€6,992 | -94.9% |
| Recurring financial charges | 65 | €540 | €373 | -€167 | -31.0% |
| Non-recurring financial charges | 66B | €6,825 | - | -€6,825 | |
| Profit (loss) for the period before taxes | 9903 | €22,178 | €59,281 | +€37,104 | +167% |
| Income taxes | 67/77 | €4,667 | €15,685 | +€11,019 | +236% |
| Profit (loss) for the period | 9904 | €17,511 | €43,596 | +€26,085 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €17,511 | €43,596 | +€26,085 | +149% |
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 29 October 2026 via checked.be.