OfficePlus: 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.
OfficePlus
Largest movements
- Financial fixed assets -€141,000
no longer reported in 2025 (was €141,000)
- Receivables within one year +€1,587
new in 2025: €1,587
of which Trade receivables: +€1,253
- Profit (loss) carried forward -€136,177
down €136,177 (-857.1%), from -€15,888 to -€152,065
- Tax, wage and social debts -€8,624
down €8,624 (-99.1%), from €8,704 to €80
of which Taxes: -€4,394
- Other debts +€4,236
up €4,236 (+2.9%), from €144,750 to €148,986
- Trade debts +€2,389
up €2,389 (+458.7%), from €521 to €2,910
- Gross operating margin +€20,764
up €20,764, from -€15,407 to €5,357
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 | €141,087 | €2,911 | -€138,176 | -97.9% |
| Fixed assets | 21/28 | €141,000 | - | -€141,000 | |
| Financial fixed assets | 28 | €141,000 | - | -€141,000 | |
| Current assets | 29/58 | €87 | €2,911 | +€2,824 | +3246.3% |
| Amounts receivable within one year | 40/41 | - | €1,587 | +€1,587 | |
| Trade receivables | 40 | - | €1,253 | +€1,253 | |
| Other amounts receivable | 41 | - | €334 | +€334 | |
| Cash at bank and in hand | 54/58 | €87 | €1,324 | +€1,237 | +1421.7% |
| Total equity and liabilities | 10/49 | €141,087 | €2,911 | -€138,176 | -97.9% |
| Equity | 10/15 | -€12,888 | -€149,065 | -€136,177 | -1056.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,888 | -€152,065 | -€136,177 | -857.1% |
| Amounts payable | 17/49 | €153,975 | €151,976 | -€1,999 | -1.3% |
| Amounts payable within one year | 42/48 | €153,975 | €151,976 | -€1,999 | -1.3% |
| Trade debts | 44 | €521 | €2,910 | +€2,389 | +458.7% |
| Suppliers | 440/4 | €521 | €2,910 | +€2,389 | +458.7% |
| Taxes, remuneration and social security | 45 | €8,704 | €80 | -€8,624 | -99.1% |
| Taxes | 450/3 | €4,474 | €80 | -€4,394 | -98.2% |
| Remuneration and social security | 454/9 | €4,230 | - | -€4,230 | |
| Other amounts payable | 47/48 | €144,750 | €148,986 | +€4,236 | +2.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €141,000 | +€141,000 | |
| Gross operating margin | 9900 | -€15,407 | €5,357 | +€20,764 | |
| Operating profit (loss) | 9901 | -€15,795 | -€136,043 | -€120,248 | -761.3% |
| Financial charges | 65/66B | €13 | €134 | +€121 | +935.0% |
| Recurring financial charges | 65 | €13 | €134 | +€121 | +935.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,808 | -€136,177 | -€120,369 | -761.5% |
| Income taxes | 67/77 | €80 | - | -€80 | |
| Profit (loss) for the period | 9904 | -€15,888 | -€136,177 | -€120,289 | -757.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,888 | -€136,177 | -€120,289 | -757.1% |
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 3 October 2026 via checked.be.