OFFICINA: 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.
OFFICINA
Largest movements
- Receivables within one year +€49,605
up €49,605 (+80.6%), from €61,547 to €111,152
- Current investments -€34,924
down €34,924 (-100%), from €34,924 to €0
- Cash +€1,288
up €1,288 (+4,465%), from €29 to €1,317
mainly Current investments (+€34,924) and Net result for the year (+€14,937)
- Reserves +€11,659
up €11,659 (+57.6%), from €20,234 to €31,893
of which Distributable reserves: +€11,659
- Tax, wage and social debts +€4,244
up €4,244, from €0 to €4,244
- Profit (loss) carried forward +€3,278
up €3,278, from -€3,278 to €0
- Trade debts -€1,665
down €1,665 (-47.0%), from €3,544 to €1,879
- Other debts -€1,500
down €1,500 (-12.5%), from €12,000 to €10,500
- Financial income +€16,003
up €16,003, from €0 to €16,003
- Gross operating margin +€7,321
up €7,321, from -€1,143 to €6,179
- Taxes +€4,244
up €4,244, from €0 to €4,244
- Financial charges +€455
up €455 (+232%), from €196 to €651
- Other operating charges +€409
up €409 (+21.1%), from €1,940 to €2,349
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 | €96,802 | €112,772 | +€15,969 | +16.5% |
| Fixed assets | 21/28 | €303 | €303 | = | 0.0% |
| Financial fixed assets | 28 | €303 | €303 | = | 0.0% |
| Current assets | 29/58 | €96,500 | €112,469 | +€15,969 | +16.5% |
| Amounts receivable within one year | 40/41 | €61,547 | €111,152 | +€49,605 | +80.6% |
| Other amounts receivable | 41 | €61,547 | €111,152 | +€49,605 | +80.6% |
| Current investments | 50/53 | €34,924 | €0 | -€34,924 | -100% |
| Cash at bank and in hand | 54/58 | €29 | €1,317 | +€1,288 | +4,465% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €96,802 | €112,772 | +€15,969 | +16.5% |
| Equity | 10/15 | €78,929 | €93,866 | +€14,937 | +18.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €20,234 | €31,893 | +€11,659 | +57.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €14,037 | €25,696 | +€11,659 | +83.1% |
| Profit (loss) carried forward | 14 | -€3,278 | €0 | +€3,278 | |
| Amounts payable | 17/49 | €17,873 | €18,905 | +€1,032 | +5.8% |
| Amounts payable within one year | 42/48 | €15,544 | €16,623 | +€1,079 | +6.9% |
| Trade debts | 44 | €3,544 | €1,879 | -€1,665 | -47.0% |
| Suppliers | 440/4 | €3,544 | €1,879 | -€1,665 | -47.0% |
| Taxes, remuneration and social security | 45 | €0 | €4,244 | +€4,244 | |
| Taxes | 450/3 | €0 | €4,244 | +€4,244 | |
| Other amounts payable | 47/48 | €12,000 | €10,500 | -€1,500 | -12.5% |
| Accrued charges and deferred income | 492/3 | €2,329 | €2,282 | -€47 | -2.0% |
| Other operating charges | 640/8 | €1,940 | €2,349 | +€409 | +21.1% |
| Gross operating margin | 9900 | -€1,143 | €6,179 | +€7,321 | |
| Operating profit (loss) | 9901 | -€3,082 | €3,830 | +€6,912 | |
| Financial income | 75/76B | €0 | €16,003 | +€16,003 | |
| Recurring financial income | 75 | €0 | €16,003 | +€16,003 | |
| Financial charges | 65/66B | €196 | €651 | +€455 | +232% |
| Recurring financial charges | 65 | €196 | €651 | +€455 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€3,278 | €19,181 | +€22,460 | |
| Income taxes | 67/77 | €0 | €4,244 | +€4,244 | |
| Profit (loss) for the period | 9904 | -€3,278 | €14,937 | +€18,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,278 | €14,937 | +€18,216 |
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 21 October 2026 via checked.be.