OFFICEO: 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.
OFFICEO
Largest movements
- Cash -€10,221
down €10,221 (-98.6%), from €10,362 to €141
mainly Investment in fixed assets (net) (-€14,520) and Contributions, distributions and other (-€13,500)
- Tangible fixed assets +€7,059
up €7,059 (+1.2%), from €592,539 to €599,598
of which Furniture and vehicles: +€14,520
- Other debts +€10,083
new in 2025: €10,083
- Current portion of long-term debt -€8,527
no longer reported in 2025 (was €8,527)
- Trade debts +€7,336
new in 2025: €7,336
- Tax, wage and social debts -€6,448
down €6,448 (-45.4%), from €14,198 to €7,750
- Gross operating margin -€32,693
down €32,693 (-51.9%), from €62,971 to €30,278
- Turnover -€31,472
down €31,472 (-41.9%), from €75,068 to €43,596
- Taxes -€2,923
down €2,923 (-29.5%), from €9,918 to €6,995
- Purchases and services +€1,220
up €1,220 (+10.1%), from €12,097 to €13,318
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 | €605,680 | €600,169 | -€5,512 | -0.9% |
| Fixed assets | 21/28 | €593,399 | €600,028 | +€6,629 | +1.1% |
| Intangible fixed assets | 21 | €860 | €430 | -€430 | -50.0% |
| Tangible fixed assets | 22/27 | €592,539 | €599,598 | +€7,059 | +1.2% |
| Land and buildings | 22 | €592,539 | €585,078 | -€7,461 | -1.3% |
| Furniture and vehicles | 24 | - | €14,520 | +€14,520 | |
| Current assets | 29/58 | €12,282 | €141 | -€12,141 | -98.9% |
| Amounts receivable within one year | 40/41 | €1,270 | - | -€1,270 | |
| Other amounts receivable | 41 | €1,270 | - | -€1,270 | |
| Cash at bank and in hand | 54/58 | €10,362 | €141 | -€10,221 | -98.6% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €605,680 | €600,169 | -€5,512 | -0.9% |
| Equity | 10/15 | €573,955 | €574,999 | +€1,045 | +0.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Revaluation surpluses | 12 | €538,654 | €538,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,301 | €35,345 | +€1,045 | +3.0% |
| Amounts payable | 17/49 | €31,725 | €25,169 | -€6,556 | -20.7% |
| Amounts payable after more than one year | 17 | €6,000 | - | -€6,000 | |
| Other amounts payable | 178/9 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €22,725 | €25,169 | +€2,444 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €8,527 | - | -€8,527 | |
| Trade debts | 44 | - | €7,336 | +€7,336 | |
| Suppliers | 440/4 | - | €7,336 | +€7,336 | |
| Taxes, remuneration and social security | 45 | €14,198 | €7,750 | -€6,448 | -45.4% |
| Taxes | 450/3 | €14,198 | €7,750 | -€6,448 | -45.4% |
| Other amounts payable | 47/48 | - | €10,083 | +€10,083 | |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Turnover | 70 | €75,068 | €43,596 | -€31,472 | -41.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,097 | €13,318 | +€1,220 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,152 | €7,891 | -€262 | -3.2% |
| Other operating charges | 640/8 | €996 | €621 | -€375 | -37.7% |
| Gross operating margin | 9900 | €62,971 | €30,278 | -€32,693 | -51.9% |
| Operating profit (loss) | 9901 | €53,823 | €21,767 | -€32,056 | -59.6% |
| Financial charges | 65/66B | €887 | €227 | -€660 | -74.4% |
| Recurring financial charges | 65 | €887 | €227 | -€660 | -74.4% |
| Non-recurring financial charges | 66B | €887 | - | -€887 | |
| Profit (loss) for the period before taxes | 9903 | €52,936 | €21,540 | -€31,396 | -59.3% |
| Income taxes | 67/77 | €9,918 | €6,995 | -€2,923 | -29.5% |
| Profit (loss) for the period | 9904 | €43,017 | €14,545 | -€28,473 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,017 | €14,545 | -€28,473 | -66.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.