OFFICE MANAGEMENT SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€28,294
up €28,294 (+60.2%), from €47,000 to €75,293
mainly Other debts (+€34,445) and Net result for the year (+€27,176)
- Tangible fixed assets -€945
down €945 (-19.1%), from €4,933 to €3,988
of which Other tangible fixed assets: -€1,467
- Other debts +€34,445
up €34,445 (+1,173%), from €2,936 to €37,381
- Reserves -€4,803
down €4,803 (-8.8%), from €54,643 to €49,841
- Tax, wage and social debts -€3,035
down €3,035 (-53.5%), from €5,675 to €2,641
- Gross operating margin +€3,627
up €3,627 (+10.2%), from €35,621 to €39,248
- Taxes -€1,622
down €1,622 (-17.1%), from €9,461 to €7,839
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 | €65,861 | €92,364 | +€26,503 | +40.2% |
| Fixed assets | 21/28 | €4,933 | €3,988 | -€945 | -19.1% |
| Tangible fixed assets | 22/27 | €4,933 | €3,988 | -€945 | -19.1% |
| Furniture and vehicles | 24 | €1,740 | €2,262 | +€522 | +30.0% |
| Other tangible fixed assets | 26 | €3,192 | €1,726 | -€1,467 | -45.9% |
| Current assets | 29/58 | €60,928 | €88,376 | +€27,448 | +45.0% |
| Amounts receivable within one year | 40/41 | €13,480 | €12,761 | -€719 | -5.3% |
| Trade receivables | 40 | €13,459 | €12,100 | -€1,359 | -10.1% |
| Other amounts receivable | 41 | €21 | €661 | +€640 | +3,047% |
| Cash at bank and in hand | 54/58 | €47,000 | €75,293 | +€28,294 | +60.2% |
| Deferred charges and accrued income | 490/1 | €449 | €321 | -€127 | -28.4% |
| Total equity and liabilities | 10/49 | €65,861 | €92,364 | +€26,503 | +40.2% |
| Equity | 10/15 | €55,643 | €50,841 | -€4,803 | -8.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €54,643 | €49,841 | -€4,803 | -8.8% |
| Distributable reserves | 133 | €54,643 | €49,841 | -€4,803 | -8.8% |
| Amounts payable | 17/49 | €10,218 | €41,523 | +€31,306 | +306% |
| Amounts payable within one year | 42/48 | €10,218 | €41,523 | +€31,306 | +306% |
| Trade debts | 44 | €1,606 | €1,502 | -€104 | -6.5% |
| Suppliers | 440/4 | €1,606 | €1,502 | -€104 | -6.5% |
| Taxes, remuneration and social security | 45 | €5,675 | €2,641 | -€3,035 | -53.5% |
| Taxes | 450/3 | €5,675 | €2,641 | -€3,035 | -53.5% |
| Other amounts payable | 47/48 | €2,936 | €37,381 | +€34,445 | +1,173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,048 | €3,112 | +€64 | +2.1% |
| Other operating charges | 640/8 | €1,160 | €1,076 | -€85 | -7.3% |
| Gross operating margin | 9900 | €35,621 | €39,248 | +€3,627 | +10.2% |
| Operating profit (loss) | 9901 | €31,413 | €35,061 | +€3,648 | +11.6% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.6% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.6% |
| Financial charges | 65/66B | €83 | €45 | -€37 | -45.0% |
| Recurring financial charges | 65 | €83 | €45 | -€37 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €31,343 | €35,015 | +€3,672 | +11.7% |
| Income taxes | 67/77 | €9,461 | €7,839 | -€1,622 | -17.1% |
| Profit (loss) for the period | 9904 | €21,882 | €27,176 | +€5,294 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,882 | €27,176 | +€5,294 | +24.2% |
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 20 October 2026 via checked.be.