OFFICE - PLUS: 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 - PLUS
Largest movements
- Stocks and contracts -€181,391
down €181,391 (-50.0%), from €363,023 to €181,632
- Cash -€20,661
down €20,661 (-58.8%), from €35,124 to €14,463
mainly Net result for the year (-€215,775) and Receivables within one year (-€12,921)
- Receivables within one year +€12,921
up €12,921 (+40.7%), from €31,755 to €44,675
- Profit (loss) carried forward -€215,775
down €215,775 (-201%), from -€107,301 to -€323,076
- Other debts +€30,000
up €30,000 (+8.0%), from €377,184 to €407,184
- Trade debts -€8,469
down €8,469 (-18.4%), from €45,997 to €37,528
- Gross operating margin -€216,029
down €216,029, from €108,613 to -€107,416
- Staff costs -€6,680
down €6,680 (-5.9%), from €114,104 to €107,424
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 | €432,741 | €240,770 | -€191,971 | -44.4% |
| Current assets | 29/58 | €432,741 | €240,770 | -€191,971 | -44.4% |
| Stocks and contracts in progress | 3 | €363,023 | €181,632 | -€181,391 | -50.0% |
| Stocks | 30/36 | €363,023 | €181,632 | -€181,391 | -50.0% |
| Amounts receivable within one year | 40/41 | €31,755 | €44,675 | +€12,921 | +40.7% |
| Trade receivables | 40 | €31,755 | €44,675 | +€12,921 | +40.7% |
| Cash at bank and in hand | 54/58 | €35,124 | €14,463 | -€20,661 | -58.8% |
| Deferred charges and accrued income | 490/1 | €2,840 | - | -€2,840 | |
| Total equity and liabilities | 10/49 | €432,741 | €240,770 | -€191,971 | -44.4% |
| Equity | 10/15 | -€18,751 | -€234,526 | -€215,775 | -1,151% |
| Contributions | 10/11 | €80,500 | €80,500 | = | 0.0% |
| Capital | 10 | €80,500 | €80,500 | = | 0.0% |
| Issued capital | 100 | €80,500 | €80,500 | = | 0.0% |
| Reserves | 13 | €8,050 | €8,050 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,050 | €8,050 | = | 0.0% |
| Legal reserve | 130 | €8,050 | €8,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,301 | -€323,076 | -€215,775 | -201% |
| Amounts payable | 17/49 | €451,492 | €475,296 | +€23,804 | +5.3% |
| Amounts payable within one year | 42/48 | €451,492 | €475,296 | +€23,804 | +5.3% |
| Trade debts | 44 | €45,997 | €37,528 | -€8,469 | -18.4% |
| Suppliers | 440/4 | €45,997 | €37,528 | -€8,469 | -18.4% |
| Advances received on contracts in progress | 46 | €21 | €547 | +€526 | +2,551% |
| Taxes, remuneration and social security | 45 | €28,290 | €30,037 | +€1,747 | +6.2% |
| Taxes | 450/3 | €2,894 | €6,897 | +€4,003 | +138% |
| Remuneration and social security | 454/9 | €25,396 | €23,141 | -€2,256 | -8.9% |
| Other amounts payable | 47/48 | €377,184 | €407,184 | +€30,000 | +8.0% |
| Remuneration, social security and pensions | 62 | €114,104 | €107,424 | -€6,680 | -5.9% |
| Other operating charges | 640/8 | €2,511 | €2,462 | -€50 | -2.0% |
| Gross operating margin | 9900 | €108,613 | -€107,416 | -€216,029 | |
| Operating profit (loss) | 9901 | -€8,002 | -€217,302 | -€209,300 | -2,616% |
| Financial income | 75/76B | €1,422 | €1,554 | +€131 | +9.2% |
| Recurring financial income | 75 | €1,422 | €1,554 | +€131 | +9.2% |
| Financial charges | 65/66B | €93 | €27 | -€67 | -71.4% |
| Recurring financial charges | 65 | €93 | €27 | -€67 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,673 | -€215,775 | -€209,102 | -3,134% |
| Profit (loss) for the period | 9904 | -€6,673 | -€215,775 | -€209,102 | -3,134% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,673 | -€215,775 | -€209,102 | -3,134% |
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 29 October 2026 via checked.be.