OFFICE SENSE: 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 SENSE
Largest movements
- Cash +€22,747
up €22,747 (+276%), from €8,251 to €30,997
mainly Net result for the year (+€24,547) and Tax, wage and social debts (+€1,082)
- Receivables within one year +€2,402
up €2,402 (+156%), from €1,545 to €3,947
of which Trade receivables: +€3,402
- Tangible fixed assets +€571
up €571 (+19.9%), from €2,868 to €3,440
of which Furniture and vehicles: +€1,028
- Profit (loss) carried forward +€24,547
up €24,547 (+301%), from €8,165 to €32,712
- Tax, wage and social debts +€1,082
up €1,082 (+195%), from €556 to €1,638
of which Taxes: +€915
- Gross operating margin +€39,741
up €39,741, from -€7,191 to €32,550
- Staff costs +€3,299
new in 2025: €3,299
- Taxes +€2,729
up €2,729, from -€169 to €2,560
- Financial charges +€923
up €923 (+953%), from €97 to €1,020
- Other operating charges -€664
down €664 (-52.2%), from €1,272 to €609
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 | €12,663 | €38,384 | +€25,720 | +203% |
| Fixed assets | 21/28 | €2,868 | €3,440 | +€571 | +19.9% |
| Tangible fixed assets | 22/27 | €2,868 | €3,440 | +€571 | +19.9% |
| Plant, machinery and equipment | 23 | €2,868 | €2,411 | -€457 | -15.9% |
| Furniture and vehicles | 24 | - | €1,028 | +€1,028 | |
| Current assets | 29/58 | €9,795 | €34,944 | +€25,149 | +257% |
| Amounts receivable within one year | 40/41 | €1,545 | €3,947 | +€2,402 | +156% |
| Trade receivables | 40 | €545 | €3,947 | +€3,402 | +625% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €8,251 | €30,997 | +€22,747 | +276% |
| Total equity and liabilities | 10/49 | €12,663 | €38,384 | +€25,720 | +203% |
| Equity | 10/15 | €8,166 | €32,713 | +€24,547 | +301% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,165 | €32,712 | +€24,547 | +301% |
| Amounts payable | 17/49 | €4,497 | €5,670 | +€1,173 | +26.1% |
| Amounts payable within one year | 42/48 | €4,497 | €5,670 | +€1,173 | +26.1% |
| Trade debts | 44 | €112 | €203 | +€91 | +81.7% |
| Suppliers | 440/4 | €112 | €203 | +€91 | +81.7% |
| Taxes, remuneration and social security | 45 | €556 | €1,638 | +€1,082 | +195% |
| Taxes | 450/3 | €556 | €1,471 | +€915 | +165% |
| Remuneration and social security | 454/9 | - | €166 | +€166 | |
| Other amounts payable | 47/48 | €3,829 | €3,829 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,299 | +€3,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €515 | +€59 | +12.8% |
| Other operating charges | 640/8 | €1,272 | €609 | -€664 | -52.2% |
| Gross operating margin | 9900 | -€7,191 | €32,550 | +€39,741 | |
| Operating profit (loss) | 9901 | -€8,920 | €28,127 | +€37,047 | |
| Financial charges | 65/66B | €97 | €1,020 | +€923 | +953% |
| Recurring financial charges | 65 | €97 | €1,020 | +€923 | +953% |
| Profit (loss) for the period before taxes | 9903 | -€9,017 | €27,107 | +€36,124 | |
| Income taxes | 67/77 | -€169 | €2,560 | +€2,729 | |
| Profit (loss) for the period | 9904 | -€8,848 | €24,547 | +€33,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,848 | €24,547 | +€33,395 |
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.