OfficeSoft: 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.
OfficeSoft
Largest movements
- Receivables within one year +€18,146
up €18,146 (+49.2%), from €36,854 to €55,000
of which Other amounts receivable: +€15,972
- Cash -€9,074
down €9,074 (-36.9%), from €24,571 to €15,497
mainly Receivables within one year (-€18,146) and Tax, wage and social debts (-€3,964)
- Deferred charges and accrued income +€1,766
up €1,766 (+237%), from €745 to €2,511
- Tangible fixed assets -€1,319
down €1,319 (-64.7%), from €2,040 to €721
of which Furniture and vehicles: -€1,315
- Receivables after one year -€1,049
down €1,049 (-100%), from €1,049 to €0
- Reserves +€15,996
up €15,996 (+64.0%), from €25,000 to €40,996
- Profit (loss) carried forward -€10,550
down €10,550 (-100%), from €10,550 to €0
- Debts after one year +€5,414
new in 2025: €5,414
- Tax, wage and social debts -€3,964
down €3,964 (-50.4%), from €7,868 to €3,904
- Current portion of long-term debt +€3,262
up €3,262, from €0 to €3,262
- Gross operating margin -€51,721
down €51,721 (-85.7%), from €60,375 to €8,654
- Taxes -€17,171
down €17,171, from €16,850 to -€321
- Financial income +€1,116
up €1,116 (+494%), from €226 to €1,342
- Financial charges +€965
up €965 (+206%), from €469 to €1,434
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 | €65,259 | €74,620 | +€9,361 | +14.3% |
| Fixed assets | 21/28 | €2,040 | €1,613 | -€427 | -20.9% |
| Intangible fixed assets | 21 | - | €892 | +€892 | |
| Tangible fixed assets | 22/27 | €2,040 | €721 | -€1,319 | -64.7% |
| Plant, machinery and equipment | 23 | - | €237 | +€237 | |
| Furniture and vehicles | 24 | €1,315 | - | -€1,315 | |
| Other tangible fixed assets | 26 | €725 | €483 | -€242 | -33.3% |
| Current assets | 29/58 | €63,219 | €73,007 | +€9,788 | +15.5% |
| Amounts receivable after more than one year | 29 | €1,049 | €0 | -€1,049 | -100% |
| Other amounts receivable | 291 | €1,049 | €0 | -€1,049 | -100% |
| Amounts receivable within one year | 40/41 | €36,854 | €55,000 | +€18,146 | +49.2% |
| Trade receivables | 40 | €15,927 | €18,101 | +€2,174 | +13.6% |
| Other amounts receivable | 41 | €20,927 | €36,899 | +€15,972 | +76.3% |
| Cash at bank and in hand | 54/58 | €24,571 | €15,497 | -€9,074 | -36.9% |
| Deferred charges and accrued income | 490/1 | €745 | €2,511 | +€1,766 | +237% |
| Total equity and liabilities | 10/49 | €65,259 | €74,620 | +€9,361 | +14.3% |
| Equity | 10/15 | €55,560 | €61,006 | +€5,446 | +9.8% |
| Contributions | 10/11 | €20,010 | €20,010 | = | 0.0% |
| Reserves | 13 | €25,000 | €40,996 | +€15,996 | +64.0% |
| Distributable reserves | 133 | €25,000 | €40,996 | +€15,996 | +64.0% |
| Profit (loss) carried forward | 14 | €10,550 | €0 | -€10,550 | -100% |
| Amounts payable | 17/49 | €9,699 | €13,614 | +€3,915 | +40.4% |
| Amounts payable after more than one year | 17 | - | €5,414 | +€5,414 | |
| Financial debts | 170/4 | - | €5,414 | +€5,414 | |
| Amounts payable within one year | 42/48 | €9,699 | €8,062 | -€1,637 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €3,262 | +€3,262 | |
| Trade debts | 44 | €998 | €63 | -€935 | -93.7% |
| Suppliers | 440/4 | €998 | €63 | -€935 | -93.7% |
| Taxes, remuneration and social security | 45 | €7,868 | €3,904 | -€3,964 | -50.4% |
| Taxes | 450/3 | €7,868 | €3,904 | -€3,964 | -50.4% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €138 | +€138 | |
| Non-recurring operating income | 76A | - | €827 | +€827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €1,757 | -€232 | -11.7% |
| Other operating charges | 640/8 | €848 | €846 | -€2 | -0.2% |
| Gross operating margin | 9900 | €60,375 | €8,654 | -€51,721 | -85.7% |
| Operating profit (loss) | 9901 | €57,538 | €6,051 | -€51,487 | -89.5% |
| Financial income | 75/76B | €226 | €1,342 | +€1,116 | +494% |
| Recurring financial income | 75 | €226 | €1,342 | +€1,116 | +494% |
| Financial charges | 65/66B | €469 | €1,434 | +€965 | +206% |
| Recurring financial charges | 65 | €469 | €1,434 | +€965 | +206% |
| Profit (loss) for the period before taxes | 9903 | €57,295 | €5,959 | -€51,336 | -89.6% |
| Income taxes | 67/77 | €16,850 | -€321 | -€17,171 | |
| Profit (loss) for the period | 9904 | €40,445 | €6,280 | -€34,165 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,445 | €6,280 | -€34,165 | -84.5% |
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 22 October 2026 via checked.be.