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
- Tangible fixed assets -€9,315
down €9,315 (-11.0%), from €84,652 to €75,337
- Receivables within one year -€6,828
down €6,828 (-14.1%), from €48,375 to €41,547
of which Other amounts receivable: -€6,959
- Debts after one year -€8,360
down €8,360 (-5.6%), from €149,811 to €141,450
- Profit (loss) carried forward -€4,100
down €4,100 (-41.8%), from -€9,813 to -€13,913
- Tax, wage and social debts -€3,961
no longer reported in 2025 (was €3,961)
- Gross operating margin -€2,824
down €2,824 (-13.9%), from €20,359 to €17,535
- Other operating charges +€2,095
up €2,095 (+42.8%), from €4,899 to €6,995
- Depreciation -€1,421
down €1,421 (-10.0%), from €14,259 to €12,838
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 | €178,595 | €163,089 | -€15,506 | -8.7% |
| Fixed assets | 21/28 | €93,375 | €84,325 | -€9,050 | -9.7% |
| Tangible fixed assets | 22/27 | €84,652 | €75,337 | -€9,315 | -11.0% |
| Land and buildings | 22 | €84,652 | €75,337 | -€9,315 | -11.0% |
| Financial fixed assets | 28 | €8,724 | €8,989 | +€265 | +3.0% |
| Current assets | 29/58 | €85,220 | €78,764 | -€6,456 | -7.6% |
| Stocks and contracts in progress | 3 | €26,500 | €26,500 | = | 0.0% |
| Stocks | 30/36 | €26,500 | €26,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,375 | €41,547 | -€6,828 | -14.1% |
| Trade receivables | 40 | €37,716 | €37,847 | +€132 | +0.3% |
| Other amounts receivable | 41 | €10,659 | €3,700 | -€6,959 | -65.3% |
| Cash at bank and in hand | 54/58 | €10,091 | €10,546 | +€454 | +4.5% |
| Deferred charges and accrued income | 490/1 | €254 | €171 | -€83 | -32.6% |
| Total equity and liabilities | 10/49 | €178,595 | €163,089 | -€15,506 | -8.7% |
| Equity | 10/15 | €8,787 | €4,687 | -€4,100 | -46.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,813 | -€13,913 | -€4,100 | -41.8% |
| Amounts payable | 17/49 | €169,809 | €158,402 | -€11,406 | -6.7% |
| Amounts payable after more than one year | 17 | €149,811 | €141,450 | -€8,360 | -5.6% |
| Financial debts | 170/4 | €149,811 | €141,450 | -€8,360 | -5.6% |
| Amounts payable within one year | 42/48 | €19,998 | €16,952 | -€3,046 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €7,568 | €7,902 | +€335 | +4.4% |
| Trade debts | 44 | €2,221 | €2,802 | +€580 | +26.1% |
| Suppliers | 440/4 | €2,221 | €2,802 | +€580 | +26.1% |
| Taxes, remuneration and social security | 45 | €3,961 | - | -€3,961 | |
| Taxes | 450/3 | €3,961 | - | -€3,961 | |
| Other amounts payable | 47/48 | €6,248 | €6,248 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,259 | €12,838 | -€1,421 | -10.0% |
| Other operating charges | 640/8 | €4,899 | €6,995 | +€2,095 | +42.8% |
| Gross operating margin | 9900 | €20,359 | €17,535 | -€2,824 | -13.9% |
| Operating profit (loss) | 9901 | €1,201 | -€2,298 | -€3,499 | |
| Financial charges | 65/66B | €1,871 | €1,802 | -€68 | -3.7% |
| Recurring financial charges | 65 | €1,871 | €1,802 | -€68 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€669 | -€4,100 | -€3,430 | -512.4% |
| Profit (loss) for the period | 9904 | -€669 | -€4,100 | -€3,430 | -512.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€669 | -€4,100 | -€3,430 | -512.4% |
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 11 October 2026 via checked.be.