OFFICE SHIROKI: 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 SHIROKI
Largest movements
- Cash +€26,978
up €26,978 (+20.9%), from €129,219 to €156,198
mainly Net result for the year (+€33,125) and Receivables within one year (+€8,226)
- Tangible fixed assets +€23,342
up €23,342 (+401%), from €5,816 to €29,158
of which Furniture and vehicles: +€24,035
- Receivables within one year -€8,226
down €8,226 (-75.3%), from €10,931 to €2,705
of which Other amounts receivable: -€8,261
- Current investments -€8,027
down €8,027 (-3.0%), from €267,021 to €258,993
- Reserves +€32,292
up €32,292 (+8.7%), from €369,923 to €402,215
of which Distributable reserves: +€32,292
- Tax, wage and social debts +€5,582
up €5,582 (+121%), from €4,620 to €10,202
- Turnover +€154,592
new in 2025: €154,592
- Purchases and services +€120,337
new in 2025: €120,337
- Financial income +€10,582
up €10,582 (+715%), from €1,479 to €12,061
- Gross operating margin -€5,364
down €5,364 (-11.5%), from €46,812 to €41,448
- Financial charges +€3,729
up €3,729, from -€2,875 to €854
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 | €415,744 | €449,761 | +€34,017 | +8.2% |
| Fixed assets | 21/28 | €5,816 | €29,158 | +€23,342 | +401% |
| Tangible fixed assets | 22/27 | €5,816 | €29,158 | +€23,342 | +401% |
| Plant, machinery and equipment | 23 | €3,136 | €2,744 | -€392 | -12.5% |
| Furniture and vehicles | 24 | €1,777 | €25,812 | +€24,035 | +1,353% |
| Other tangible fixed assets | 26 | €904 | €602 | -€301 | -33.3% |
| Current assets | 29/58 | €409,928 | €420,602 | +€10,675 | +2.6% |
| Amounts receivable within one year | 40/41 | €10,931 | €2,705 | -€8,226 | -75.3% |
| Trade receivables | 40 | €1,727 | €1,761 | +€35 | +2.0% |
| Other amounts receivable | 41 | €9,205 | €944 | -€8,261 | -89.7% |
| Current investments | 50/53 | €267,021 | €258,993 | -€8,027 | -3.0% |
| Cash at bank and in hand | 54/58 | €129,219 | €156,198 | +€26,978 | +20.9% |
| Deferred charges and accrued income | 490/1 | €2,757 | €2,707 | -€50 | -1.8% |
| Total equity and liabilities | 10/49 | €415,744 | €449,761 | +€34,017 | +8.2% |
| Equity | 10/15 | €382,323 | €414,615 | +€32,292 | +8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €369,923 | €402,215 | +€32,292 | +8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €368,063 | €400,355 | +€32,292 | +8.8% |
| Amounts payable | 17/49 | €33,421 | €35,146 | +€1,724 | +5.2% |
| Amounts payable within one year | 42/48 | €31,031 | €35,146 | +€4,114 | +13.3% |
| Trade debts | 44 | €3,605 | €3,531 | -€73 | -2.0% |
| Suppliers | 440/4 | €3,605 | €3,531 | -€73 | -2.0% |
| Taxes, remuneration and social security | 45 | €4,620 | €10,202 | +€5,582 | +121% |
| Taxes | 450/3 | €4,620 | €10,202 | +€5,582 | +121% |
| Other amounts payable | 47/48 | €22,807 | €21,413 | -€1,394 | -6.1% |
| Accrued charges and deferred income | 492/3 | €2,390 | - | -€2,390 | |
| Turnover | 70 | - | €154,592 | +€154,592 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €120,337 | +€120,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,211 | €5,623 | +€3,412 | +154% |
| Other operating charges | 640/8 | €1,064 | €341 | -€723 | -67.9% |
| Gross operating margin | 9900 | €46,812 | €41,448 | -€5,364 | -11.5% |
| Operating profit (loss) | 9901 | €43,538 | €35,485 | -€8,053 | -18.5% |
| Financial income | 75/76B | €1,479 | €12,061 | +€10,582 | +715% |
| Recurring financial income | 75 | €1,479 | €12,061 | +€10,582 | +715% |
| Financial charges | 65/66B | -€2,875 | €854 | +€3,729 | |
| Recurring financial charges | 65 | -€2,875 | €854 | +€3,729 | |
| Profit (loss) for the period before taxes | 9903 | €47,892 | €46,691 | -€1,201 | -2.5% |
| Income taxes | 67/77 | €13,360 | €13,566 | +€207 | +1.5% |
| Profit (loss) for the period | 9904 | €34,533 | €33,125 | -€1,408 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,533 | €33,125 | -€1,408 | -4.1% |
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 25 October 2026 via checked.be.