OFFICINALL: what changed
What changed
OFFICINALL
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€146,601
2024 · €12,619+€133,982
Equity
€1.6m
2024 · €1.4m+€146,600
Cash
€1.4m
2024 · €899,250+€456,834
Balance sheet total
€2.1m
2024 · €2.0m+€92,031
Largest movements
Assets
- Cash +€456,834
up €456,834 (+50.8%), from €899,250 to €1.4m
mainly Deferred charges and accrued income (+€189,255) and Net result for the year (+€146,601)
- Deferred charges and accrued income -€189,255
down €189,255 (-65.2%), from €290,194 to €100,939
- Receivables within one year -€104,141
down €104,141 (-16.5%), from €632,102 to €527,961
of which Trade receivables: -€104,141
- Intangible fixed assets -€59,967
down €59,967 (-35.7%), from €167,789 to €107,822
Equity and liabilities
- Trade debts -€187,684
down €187,684 (-72.8%), from €257,713 to €70,029
- Profit (loss) carried forward +€146,600
up €146,600 (+16.1%), from -€908,020 to -€761,420
- Provisions +€100,000
up €100,000 (+100%), from €100,000 to €200,000
Income statement
- Gross operating margin +€145,676
up €145,676 (+21.6%), from €675,900 to €821,576
- Staff costs -€108,744
down €108,744 (-17.9%), from €607,101 to €498,357
- Provisions +€100,000
new in 2025: €100,000
- Depreciation +€15,266
up €15,266 (+22.0%), from €69,273 to €84,539
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,619
Gross operating margin
+€145,676
Staff costs
+€108,744
Depreciation
-€15,266
Provisions
-€100,000
Other operating charges
+€2,533
Financial income
-€3,466
Financial charges
+€45
Taxes
-€4,284
Result 2025
€146,601
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€469,967
Investment
-€13,132
Financing
-€1
Cash 2024
€899,250
From operations (derived)
+€469,967
Net result for the year
+€146,601
Depreciation
+€84,539
Receivables within one year
+€104,141
Deferred charges and accrued income
+€189,255
Provisions
+€100,000
Trade debts
-€187,684
Tax, wage and social debts
+€13,353
Other debts
+€19,762
Investment (derived)
-€13,132
Investment in fixed assets (net)
-€13,132
Financing
-€1
Contributions, distributions and other
-€1
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,047,734 | €2,139,765 | +€92,031 | +4.5% |
| Fixed assets | 21/28 | €211,622 | €140,215 | -€71,407 | -33.7% |
| Intangible fixed assets | 21 | €167,789 | €107,822 | -€59,967 | -35.7% |
| Tangible fixed assets | 22/27 | €43,833 | €32,393 | -€11,440 | -26.1% |
| Plant, machinery and equipment | 23 | €43,833 | €32,393 | -€11,440 | -26.1% |
| Current assets | 29/58 | €1,836,112 | €1,999,550 | +€163,438 | +8.9% |
| Amounts receivable within one year | 40/41 | €632,102 | €527,961 | -€104,141 | -16.5% |
| Trade receivables | 40 | €631,762 | €527,621 | -€104,141 | -16.5% |
| Other amounts receivable | 41 | €340 | €340 | = | 0.0% |
| Current investments | 50/53 | €14,566 | €14,566 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €899,250 | €1,356,084 | +€456,834 | +50.8% |
| Deferred charges and accrued income | 490/1 | €290,194 | €100,939 | -€189,255 | -65.2% |
| Total equity and liabilities | 10/49 | €2,047,734 | €2,139,765 | +€92,031 | +4.5% |
| Equity | 10/15 | €1,446,546 | €1,593,146 | +€146,600 | +10.1% |
| Contributions | 10/11 | €2,340,000 | €2,340,000 | = | 0.0% |
| Capital | 10 | €2,340,000 | €2,340,000 | = | 0.0% |
| Issued capital | 100 | €2,340,000 | €2,340,000 | = | 0.0% |
| Reserves | 13 | €14,566 | €14,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,566 | €14,566 | = | 0.0% |
| Own shares acquired | 1312 | €14,566 | €14,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€908,020 | -€761,420 | +€146,600 | +16.1% |
| Provisions and deferred taxes | 16 | €100,000 | €200,000 | +€100,000 | +100% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €200,000 | +€100,000 | +100% |
| Other liabilities and charges | 164/5 | €100,000 | €200,000 | +€100,000 | +100% |
| Amounts payable | 17/49 | €501,188 | €346,619 | -€154,569 | -30.8% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €301,188 | €146,619 | -€154,569 | -51.3% |
| Trade debts | 44 | €257,713 | €70,029 | -€187,684 | -72.8% |
| Suppliers | 440/4 | €257,713 | €70,029 | -€187,684 | -72.8% |
| Taxes, remuneration and social security | 45 | €39,077 | €52,430 | +€13,353 | +34.2% |
| Remuneration and social security | 454/9 | €39,077 | €52,430 | +€13,353 | +34.2% |
| Other amounts payable | 47/48 | €4,398 | €24,160 | +€19,762 | +449% |
| Remuneration, social security and pensions | 62 | €607,101 | €498,357 | -€108,744 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,273 | €84,539 | +€15,266 | +22.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €100,000 | +€100,000 | |
| Other operating charges | 640/8 | €2,677 | €144 | -€2,533 | -94.6% |
| Gross operating margin | 9900 | €675,900 | €821,576 | +€145,676 | +21.6% |
| Operating profit (loss) | 9901 | -€3,151 | €138,536 | +€141,687 | |
| Financial income | 75/76B | €17,571 | €14,105 | -€3,466 | -19.7% |
| Recurring financial income | 75 | €8,396 | €14,008 | +€5,612 | +66.8% |
| Non-recurring financial income | 76B | €9,175 | €97 | -€9,078 | -98.9% |
| Financial charges | 65/66B | €124 | €79 | -€45 | -36.3% |
| Recurring financial charges | 65 | €124 | €79 | -€45 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €14,296 | €152,562 | +€138,266 | +967% |
| Income taxes | 67/77 | €1,677 | €5,961 | +€4,284 | +255% |
| Profit (loss) for the period | 9904 | €12,619 | €146,601 | +€133,982 | +1,062% |
| Profit (loss) for the period to be appropriated | 9905 | €12,619 | €146,601 | +€133,982 | +1,062% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.