OFFICE SUPPORT SERVICES: what changed
Two fiscal 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 SUPPORT SERVICES
Largest movements
- Cash +€223,886
up €223,886 (+532.8%), from €42,025 to €265,911
mainly Receivables within one year (+€196,003) and Deferred charges and accrued income (+€36,053)
- Receivables within one year -€196,003
down €196,003 (-64.5%), from €304,009 to €108,006
of which Trade receivables: -€192,526
- Deferred charges and accrued income -€36,053
no longer reported in 2024 (was €36,053)
- Receivables after one year -€17,000
no longer reported in 2024 (was €17,000)
- Tangible fixed assets -€11,760
down €11,760 (-3.4%), from €345,179 to €333,419
of which Land and buildings: -€6,120
- Accrued charges and deferred income -€22,910
down €22,910 (-90.2%), from €25,410 to €2,500
- Tax, wage and social debts -€18,669
down €18,669 (-37.6%), from €49,646 to €30,977
of which Taxes: -€14,977
- Reserves +€18,517
up €18,517 (+6.2%), from €298,636 to €317,153
of which Distributable reserves: +€22,727
- Debts after one year -€15,820
down €15,820 (-7.5%), from €210,985 to €195,165
- Gross operating margin -€51,608
down €51,608 (-19.3%), from €267,564 to €215,956
- Staff costs +€24,774
up €24,774 (+16.7%), from €148,472 to €173,246
- Financial charges -€23,428
down €23,428 (-83.2%), from €28,156 to €4,728
of which Non-recurring financial charges: -€22,940
- Taxes -€21,623
down €21,623, from €13,342 to -€8,281
- Provisions -€20,000
no longer reported in 2024 (was €20,000)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,377 | €712,449 | -€36,929 | -4.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €345,899 | €334,139 | -€11,760 | -3.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €345,179 | €333,419 | -€11,760 | -3.4% |
| Land and buildings | 22 | €310,250 | €304,130 | -€6,120 | -2.0% |
| Plant, machinery and equipment | 23 | €9,473 | €8,885 | -€588 | -6.2% |
| Furniture and vehicles | 24 | €5,593 | €3,811 | -€1,782 | -31.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €19,863 | €16,593 | -€3,270 | -16.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €403,479 | €378,310 | -€25,169 | -6.2% |
| Amounts receivable after more than one year | 29 | €17,000 | - | -€17,000 | |
| Other amounts receivable | 291 | €17,000 | - | -€17,000 | |
| Stocks and contracts in progress | 3 | €4,392 | €4,392 | = | 0.0% |
| Stocks | 30/36 | €4,392 | €4,392 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €304,009 | €108,006 | -€196,003 | -64.5% |
| Trade receivables | 40 | €299,987 | €107,461 | -€192,526 | -64.2% |
| Other amounts receivable | 41 | €4,022 | €545 | -€3,477 | -86.4% |
| Cash at bank and in hand | 54/58 | €42,025 | €265,911 | +€223,886 | +532.8% |
| Deferred charges and accrued income | 490/1 | €36,053 | - | -€36,053 | |
| Total equity and liabilities | 10/49 | €749,377 | €712,449 | -€36,929 | -4.9% |
| Equity | 10/15 | €403,233 | €424,032 | +€20,799 | +5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €298,636 | €317,153 | +€18,517 | +6.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,283 | €39,073 | -€4,211 | -9.7% |
| Distributable reserves | 133 | €249,153 | €271,880 | +€22,727 | +9.1% |
| Profit (loss) carried forward | 14 | €42,597 | €44,880 | +€2,282 | +5.4% |
| Provisions and deferred taxes | 16 | €30,795 | €30,795 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | - | €20,000 | +€20,000 | |
| Major repairs and maintenance | 162 | - | €20,000 | +€20,000 | |
| Deferred taxes | 168 | €30,795 | €10,795 | -€20,000 | -64.9% |
| Amounts payable | 17/49 | €315,349 | €257,622 | -€57,728 | -18.3% |
| Amounts payable after more than one year | 17 | €210,985 | €195,165 | -€15,820 | -7.5% |
| Financial debts | 170/4 | €210,985 | €195,165 | -€15,820 | -7.5% |
| Amounts payable within one year | 42/48 | €78,954 | €59,956 | -€18,998 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €16,745 | €18,127 | +€1,381 | +8.2% |
| Trade debts | 44 | €12,563 | €7,493 | -€5,070 | -40.4% |
| Suppliers | 440/4 | €12,563 | €7,493 | -€5,070 | -40.4% |
| Taxes, remuneration and social security | 45 | €49,646 | €30,977 | -€18,669 | -37.6% |
| Taxes | 450/3 | €23,955 | €8,978 | -€14,977 | -62.5% |
| Remuneration and social security | 454/9 | €25,691 | €21,999 | -€3,693 | -14.4% |
| Other amounts payable | 47/48 | - | €3,360 | +€3,360 | |
| Accrued charges and deferred income | 492/3 | €25,410 | €2,500 | -€22,910 | -90.2% |
| Remuneration, social security and pensions | 62 | €148,472 | €173,246 | +€24,774 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,256 | €18,005 | +€749 | +4.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,000 | - | -€20,000 | |
| Other operating charges | 640/8 | €3,680 | €3,462 | -€218 | -5.9% |
| Gross operating margin | 9900 | €267,564 | €215,956 | -€51,608 | -19.3% |
| Operating profit (loss) | 9901 | €78,157 | €21,243 | -€56,914 | -72.8% |
| Financial income | 75/76B | €676 | €803 | +€127 | +18.8% |
| Recurring financial income | 75 | €1 | €561 | +€560 | +75664.9% |
| Non-recurring financial income | 76B | €675 | €242 | -€433 | -64.1% |
| Financial charges | 65/66B | €28,156 | €4,728 | -€23,428 | -83.2% |
| Recurring financial charges | 65 | €5,216 | €4,728 | -€488 | -9.3% |
| Non-recurring financial charges | 66B | €22,940 | - | -€22,940 | |
| Profit (loss) for the period before taxes | 9903 | €50,676 | €17,318 | -€33,359 | -65.8% |
| Transfer from deferred taxes | 780 | €1,053 | €1,053 | = | 0.0% |
| Income taxes | 67/77 | €13,342 | -€8,281 | -€21,623 | |
| Profit (loss) for the period | 9904 | €38,387 | €26,652 | -€11,735 | -30.6% |
| Transfer from tax-exempt reserves | 789 | €4,211 | €3,158 | -€1,053 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,597 | €29,809 | -€12,788 | -30.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.