Officenter A12: 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.
Officenter A12
Largest movements
- Tangible fixed assets -€36,836
down €36,836 (-16.4%), from €224,896 to €188,061
of which Other tangible fixed assets: -€26,082
- Receivables within one year -€30,992
down €30,992 (-12.1%), from €256,776 to €225,783
of which Trade receivables: -€40,203
- Profit (loss) carried forward -€246,732
down €246,732 (-40.9%), from -€603,876 to -€850,608
- Other debts +€207,097
up €207,097 (+16.6%), from €1.2m to €1.5m
- Debts after one year -€135,264
down €135,264 (-11.9%), from €1.1m to €998,699
of which Financial debts: -€137,693
- Trade debts +€63,143
up €63,143 (+465%), from €13,577 to €76,720
- Gross operating margin -€138,972
down €138,972 (-74.4%), from €186,736 to €47,763
- Staff costs -€39,347
down €39,347 (-24.3%), from €161,715 to €122,368
- Write-downs -€26,096
down €26,096, from €15,173 to -€10,923
- Financial charges +€10,940
up €10,940 (+14.4%), from €75,952 to €86,892
- Other operating charges +€4,988
up €4,988 (+252%), from €1,982 to €6,970
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 | €2,976,656 | €2,895,462 | -€81,194 | -2.7% |
| Formation expenses | 20 | €18,593 | €12,941 | -€5,652 | -30.4% |
| Fixed assets | 21/28 | €2,700,474 | €2,655,945 | -€44,529 | -1.6% |
| Intangible fixed assets | 21 | €24,578 | €16,884 | -€7,693 | -31.3% |
| Tangible fixed assets | 22/27 | €224,896 | €188,061 | -€36,836 | -16.4% |
| Plant, machinery and equipment | 23 | €46,688 | €42,237 | -€4,450 | -9.5% |
| Furniture and vehicles | 24 | €20,358 | €14,055 | -€6,303 | -31.0% |
| Other tangible fixed assets | 26 | €157,851 | €131,768 | -€26,082 | -16.5% |
| Financial fixed assets | 28 | €2,451,000 | €2,451,000 | = | 0.0% |
| Current assets | 29/58 | €257,589 | €226,576 | -€31,013 | -12.0% |
| Amounts receivable within one year | 40/41 | €256,776 | €225,783 | -€30,992 | -12.1% |
| Trade receivables | 40 | €130,448 | €90,245 | -€40,203 | -30.8% |
| Other amounts receivable | 41 | €126,328 | €135,538 | +€9,210 | +7.3% |
| Cash at bank and in hand | 54/58 | €188 | €146 | -€42 | -22.4% |
| Deferred charges and accrued income | 490/1 | €626 | €647 | +€22 | +3.4% |
| Total equity and liabilities | 10/49 | €2,976,656 | €2,895,462 | -€81,194 | -2.7% |
| Equity | 10/15 | €567,854 | €321,122 | -€246,732 | -43.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €1,055,330 | €1,055,330 | = | 0.0% |
| Reserves | 13 | €54,900 | €54,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Legal reserve | 130 | €0 | - | = | |
| Tax-exempt reserves | 132 | €36,150 | €36,150 | = | 0.0% |
| Distributable reserves | 133 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603,876 | -€850,608 | -€246,732 | -40.9% |
| Amounts payable | 17/49 | €2,408,802 | €2,574,340 | +€165,538 | +6.9% |
| Amounts payable after more than one year | 17 | €1,133,963 | €998,699 | -€135,264 | -11.9% |
| Financial debts | 170/4 | €986,525 | €848,833 | -€137,693 | -14.0% |
| Other amounts payable | 178/9 | €147,438 | €149,867 | +€2,429 | +1.6% |
| Amounts payable within one year | 42/48 | €1,274,839 | €1,575,641 | +€300,802 | +23.6% |
| Financial debts | 43 | €2,919 | €23,971 | +€21,053 | +721% |
| Credit institutions | 430/8 | €2,919 | €23,971 | +€21,053 | +721% |
| Trade debts | 44 | €13,577 | €76,720 | +€63,143 | +465% |
| Suppliers | 440/4 | €13,577 | €76,720 | +€63,143 | +465% |
| Taxes, remuneration and social security | 45 | €11,040 | €20,549 | +€9,509 | +86.1% |
| Taxes | 450/3 | €621 | €8,988 | +€8,367 | +1,347% |
| Remuneration and social security | 454/9 | €10,419 | €11,562 | +€1,142 | +11.0% |
| Other amounts payable | 47/48 | €1,247,302 | €1,454,399 | +€207,097 | +16.6% |
| Non-recurring operating income | 76A | €9,985 | €4,294 | -€5,691 | -57.0% |
| Remuneration, social security and pensions | 62 | €161,715 | €122,368 | -€39,347 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,772 | €100,928 | +€2,156 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,173 | -€10,923 | -€26,096 | |
| Other operating charges | 640/8 | €1,982 | €6,970 | +€4,988 | +252% |
| Non-recurring operating charges | 66A | €9,868 | €19,343 | +€9,475 | +96.0% |
| Gross operating margin | 9900 | €186,736 | €47,763 | -€138,972 | -74.4% |
| Operating profit (loss) | 9901 | -€100,775 | -€190,923 | -€90,148 | -89.5% |
| Financial income | 75/76B | €31,161 | €31,259 | +€97 | +0.3% |
| Recurring financial income | 75 | €31,161 | €31,259 | +€97 | +0.3% |
| Financial charges | 65/66B | €75,952 | €86,892 | +€10,940 | +14.4% |
| Recurring financial charges | 65 | €75,952 | €86,892 | +€10,940 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€145,565 | -€246,556 | -€100,991 | -69.4% |
| Income taxes | 67/77 | €286 | €176 | -€110 | -38.5% |
| Profit (loss) for the period | 9904 | -€145,852 | -€246,732 | -€100,880 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€145,852 | -€246,732 | -€100,880 | -69.2% |
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.