OFFICECOM: 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.
OFFICECOM
Largest movements
- Receivables within one year +€121,740
up €121,740 (+101.2%), from €120,291 to €242,031
of which Other amounts receivable: +€188,182
- Tangible fixed assets -€58,359
down €58,359 (-4.8%), from €1.2m to €1.2m
of which Land and buildings: -€50,588
- Current portion of long-term debt +€81,253
up €81,253 (+142.3%), from €57,112 to €138,365
- Debts after one year +€61,620
up €61,620 (+7.8%), from €789,257 to €850,877
- Other debts -€59,639
down €59,639 (-12.8%), from €465,864 to €406,225
- Trade debts -€29,787
down €29,787 (-76.6%), from €38,886 to €9,099
- Financial income +€6,837
up €6,837 (+305.4%), from €2,239 to €9,076
- Taxes +€5,699
up €5,699 (+120.5%), from €4,730 to €10,429
- Gross operating margin +€4,263
up €4,263 (+4.4%), from €96,003 to €100,266
- Financial charges +€3,967
up €3,967 (+22.2%), from €17,886 to €21,853
- Other operating charges -€2,436
down €2,436 (-22.5%), from €10,836 to €8,400
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 | €1,712,135 | €1,766,901 | +€54,766 | +3.2% |
| Fixed assets | 21/28 | €1,570,304 | €1,511,945 | -€58,359 | -3.7% |
| Tangible fixed assets | 22/27 | €1,210,439 | €1,152,079 | -€58,359 | -4.8% |
| Land and buildings | 22 | €1,166,525 | €1,115,937 | -€50,588 | -4.3% |
| Plant, machinery and equipment | 23 | €13,363 | €12,556 | -€807 | -6.0% |
| Furniture and vehicles | 24 | €20,868 | €13,904 | -€6,964 | -33.4% |
| Other tangible fixed assets | 26 | €9,683 | €9,683 | = | 0.0% |
| Financial fixed assets | 28 | €359,866 | €359,866 | = | 0.0% |
| Current assets | 29/58 | €141,830 | €254,956 | +€113,125 | +79.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €120,291 | €242,031 | +€121,740 | +101.2% |
| Trade receivables | 40 | €117,511 | €51,069 | -€66,442 | -56.5% |
| Other amounts receivable | 41 | €2,780 | €190,962 | +€188,182 | +6770.2% |
| Cash at bank and in hand | 54/58 | €21,539 | €3,954 | -€17,585 | -81.6% |
| Deferred charges and accrued income | 490/1 | €0 | €8,971 | +€8,971 | |
| Total equity and liabilities | 10/49 | €1,712,135 | €1,766,901 | +€54,766 | +3.2% |
| Equity | 10/15 | €326,936 | €328,536 | +€1,600 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €307,213 | €308,713 | +€1,500 | +0.5% |
| 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 | €305,353 | €306,853 | +€1,500 | +0.5% |
| Profit (loss) carried forward | 14 | €1,123 | €1,223 | +€100 | +8.9% |
| Amounts payable | 17/49 | €1,385,199 | €1,438,365 | +€53,166 | +3.8% |
| Amounts payable after more than one year | 17 | €789,257 | €850,877 | +€61,620 | +7.8% |
| Financial debts | 170/4 | €789,257 | €850,877 | +€61,620 | +7.8% |
| Amounts payable within one year | 42/48 | €591,982 | €583,528 | -€8,454 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €57,112 | €138,365 | +€81,253 | +142.3% |
| Trade debts | 44 | €38,886 | €9,099 | -€29,787 | -76.6% |
| Suppliers | 440/4 | €38,886 | €9,099 | -€29,787 | -76.6% |
| Taxes, remuneration and social security | 45 | €30,120 | €29,838 | -€281 | -0.9% |
| Taxes | 450/3 | €30,120 | €29,838 | -€281 | -0.9% |
| Other amounts payable | 47/48 | €465,864 | €406,225 | -€59,639 | -12.8% |
| Accrued charges and deferred income | 492/3 | €3,960 | €3,960 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,466 | €58,359 | -€1,107 | -1.9% |
| Other operating charges | 640/8 | €10,836 | €8,400 | -€2,436 | -22.5% |
| Gross operating margin | 9900 | €96,003 | €100,266 | +€4,263 | +4.4% |
| Operating profit (loss) | 9901 | €25,701 | €33,507 | +€7,806 | +30.4% |
| Financial income | 75/76B | €2,239 | €9,076 | +€6,837 | +305.4% |
| Recurring financial income | 75 | €2,239 | €9,076 | +€6,837 | +305.4% |
| Financial charges | 65/66B | €17,886 | €21,853 | +€3,967 | +22.2% |
| Recurring financial charges | 65 | €17,886 | €21,853 | +€3,967 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €10,053 | €20,729 | +€10,676 | +106.2% |
| Income taxes | 67/77 | €4,730 | €10,429 | +€5,699 | +120.5% |
| Profit (loss) for the period | 9904 | €5,323 | €10,300 | +€4,977 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,323 | €10,300 | +€4,977 | +93.5% |
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 12 October 2026 via checked.be.