OFFICIA: 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.
OFFICIA
Largest movements
- Tangible fixed assets -€20,304
down €20,304 (-18.2%), from €111,800 to €91,496
of which Land and buildings: -€14,715
- Receivables within one year -€7,457
down €7,457 (-52.2%), from €14,287 to €6,830
of which Trade receivables: -€5,971
- Cash +€5,221
up €5,221 (+26.2%), from €19,892 to €25,113
mainly Depreciation (+€22,499) and Receivables within one year (+€7,457)
- Profit (loss) carried forward -€14,753
down €14,753, from €8,103 to -€6,650
- Current portion of long-term debt -€6,980
no longer reported in 2025 (was €6,980)
- Gross operating margin -€7,203
down €7,203 (-44.4%), from €16,222 to €9,019
- Depreciation +€2,199
up €2,199 (+10.8%), from €20,300 to €22,499
- Financial charges -€625
down €625 (-74.3%), from €841 to €216
- Other operating charges -€281
down €281 (-27.2%), from €1,034 to €753
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 | €147,708 | €125,307 | -€22,401 | -15.2% |
| Fixed assets | 21/28 | €111,800 | €91,496 | -€20,304 | -18.2% |
| Tangible fixed assets | 22/27 | €111,800 | €91,496 | -€20,304 | -18.2% |
| Land and buildings | 22 | €83,900 | €69,185 | -€14,715 | -17.5% |
| Plant, machinery and equipment | 23 | €2,496 | €2,463 | -€33 | -1.3% |
| Furniture and vehicles | 24 | €25,404 | €19,848 | -€5,556 | -21.9% |
| Current assets | 29/58 | €35,908 | €33,811 | -€2,097 | -5.8% |
| Amounts receivable within one year | 40/41 | €14,287 | €6,830 | -€7,457 | -52.2% |
| Trade receivables | 40 | €12,053 | €6,082 | -€5,971 | -49.5% |
| Other amounts receivable | 41 | €2,234 | €748 | -€1,486 | -66.5% |
| Cash at bank and in hand | 54/58 | €19,892 | €25,113 | +€5,221 | +26.2% |
| Deferred charges and accrued income | 490/1 | €1,729 | €1,868 | +€139 | +8.0% |
| Total equity and liabilities | 10/49 | €147,708 | €125,307 | -€22,401 | -15.2% |
| Equity | 10/15 | €138,878 | €124,125 | -€14,753 | -10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,375 | €118,375 | = | 0.0% |
| Distributable reserves | 133 | €118,375 | €118,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,103 | -€6,650 | -€14,753 | |
| Amounts payable | 17/49 | €8,830 | €1,182 | -€7,648 | -86.6% |
| Amounts payable within one year | 42/48 | €8,830 | €1,182 | -€7,648 | -86.6% |
| Current portion of amounts payable after more than one year | 42 | €6,980 | - | -€6,980 | |
| Trade debts | 44 | €825 | €285 | -€540 | -65.5% |
| Suppliers | 440/4 | €825 | €285 | -€540 | -65.5% |
| Taxes, remuneration and social security | 45 | €516 | €304 | -€212 | -41.1% |
| Taxes | 450/3 | €516 | €304 | -€212 | -41.1% |
| Other amounts payable | 47/48 | €509 | €593 | +€84 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,300 | €22,499 | +€2,199 | +10.8% |
| Other operating charges | 640/8 | €1,034 | €753 | -€281 | -27.2% |
| Gross operating margin | 9900 | €16,222 | €9,019 | -€7,203 | -44.4% |
| Operating profit (loss) | 9901 | -€5,112 | -€14,233 | -€9,121 | -178% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €841 | €216 | -€625 | -74.3% |
| Recurring financial charges | 65 | €841 | €216 | -€625 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,948 | -€14,449 | -€8,501 | -143% |
| Income taxes | 67/77 | €265 | €304 | +€39 | +14.7% |
| Profit (loss) for the period | 9904 | -€6,213 | -€14,753 | -€8,540 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,213 | -€14,753 | -€8,540 | -137% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.