OFFICIUM: 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.
OFFICIUM
Largest movements
- Receivables within one year +€414,726
up €414,726 (+140.5%), from €295,144 to €709,870
of which Other amounts receivable: +€286,127
- Cash -€83,896
down €83,896 (-87.7%), from €95,667 to €11,770
mainly Receivables within one year (-€414,726) and Other debts (-€74,016)
- Stocks and contracts -€31,388
down €31,388 (-100.0%), from €31,388 to €0
- Tangible fixed assets -€16,932
down €16,932 (-19.5%), from €87,016 to €70,084
of which Land and buildings: -€11,768
- Profit (loss) carried forward +€259,452
up €259,452 (+130.5%), from €198,864 to €458,315
- Trade debts +€107,810
up €107,810 (+258.8%), from €41,652 to €149,462
- Other debts -€74,016
down €74,016 (-52.5%), from €140,994 to €66,978
- Current portion of long-term debt -€22,456
down €22,456 (-83.2%), from €26,986 to €4,529
- Tax, wage and social debts +€17,612
up €17,612 (+22.7%), from €77,422 to €95,034
of which Remuneration and social security: +€15,091
- Gross operating margin +€112,534
up €112,534 (+18.4%), from €612,847 to €725,381
- Staff costs +€84,879
up €84,879 (+30.3%), from €280,428 to €365,307
- Taxes +€36,705
up €36,705 (+66.4%), from €55,301 to €92,006
- Financial income +€18,871
up €18,871 (+462.9%), from €4,076 to €22,947
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 | €513,777 | €798,804 | +€285,027 | +55.5% |
| Fixed assets | 21/28 | €88,283 | €71,350 | -€16,932 | -19.2% |
| Tangible fixed assets | 22/27 | €87,016 | €70,084 | -€16,932 | -19.5% |
| Land and buildings | 22 | €71,442 | €59,674 | -€11,768 | -16.5% |
| Furniture and vehicles | 24 | €15,574 | €10,410 | -€5,164 | -33.2% |
| Financial fixed assets | 28 | €1,266 | €1,266 | = | 0.0% |
| Current assets | 29/58 | €425,495 | €727,454 | +€301,959 | +71.0% |
| Stocks and contracts in progress | 3 | €31,388 | €0 | -€31,388 | -100.0% |
| Contracts in progress | 37 | €31,388 | €0 | -€31,388 | -100.0% |
| Amounts receivable within one year | 40/41 | €295,144 | €709,870 | +€414,726 | +140.5% |
| Trade receivables | 40 | €220,918 | €349,517 | +€128,599 | +58.2% |
| Other amounts receivable | 41 | €74,226 | €360,353 | +€286,127 | +385.5% |
| Cash at bank and in hand | 54/58 | €95,667 | €11,770 | -€83,896 | -87.7% |
| Deferred charges and accrued income | 490/1 | €3,296 | €5,814 | +€2,518 | +76.4% |
| Total equity and liabilities | 10/49 | €513,777 | €798,804 | +€285,027 | +55.5% |
| Equity | 10/15 | €221,093 | €480,545 | +€259,452 | +117.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,638 | €3,638 | = | 0.0% |
| Tax-exempt reserves | 132 | €370 | €370 | = | 0.0% |
| Distributable reserves | 133 | €3,268 | €3,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,864 | €458,315 | +€259,452 | +130.5% |
| Amounts payable | 17/49 | €292,684 | €318,259 | +€25,575 | +8.7% |
| Amounts payable after more than one year | 17 | €4,529 | €0 | -€4,529 | -100.0% |
| Financial debts | 170/4 | €4,529 | €0 | -€4,529 | -100.0% |
| Amounts payable within one year | 42/48 | €287,054 | €316,003 | +€28,949 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €26,986 | €4,529 | -€22,456 | -83.2% |
| Trade debts | 44 | €41,652 | €149,462 | +€107,810 | +258.8% |
| Suppliers | 440/4 | €41,652 | €149,462 | +€107,810 | +258.8% |
| Taxes, remuneration and social security | 45 | €77,422 | €95,034 | +€17,612 | +22.7% |
| Taxes | 450/3 | €35,211 | €37,733 | +€2,521 | +7.2% |
| Remuneration and social security | 454/9 | €42,211 | €57,301 | +€15,091 | +35.8% |
| Other amounts payable | 47/48 | €140,994 | €66,978 | -€74,016 | -52.5% |
| Accrued charges and deferred income | 492/3 | €1,101 | €2,256 | +€1,155 | +104.9% |
| Remuneration, social security and pensions | 62 | €280,428 | €365,307 | +€84,879 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,013 | €19,432 | -€1,581 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,669 | €393 | +€6,062 | |
| Other operating charges | 640/8 | €6,786 | €1,694 | -€5,093 | -75.0% |
| Non-recurring operating charges | 66A | €5,590 | €0 | -€5,590 | -100.0% |
| Gross operating margin | 9900 | €612,847 | €725,381 | +€112,534 | +18.4% |
| Operating profit (loss) | 9901 | €304,699 | €338,556 | +€33,857 | +11.1% |
| Financial income | 75/76B | €4,076 | €22,947 | +€18,871 | +462.9% |
| Recurring financial income | 75 | €4,076 | €22,947 | +€18,871 | +462.9% |
| Financial charges | 65/66B | €2,893 | €4,612 | +€1,718 | +59.4% |
| Recurring financial charges | 65 | €2,893 | €4,612 | +€1,718 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €305,882 | €356,891 | +€51,009 | +16.7% |
| Income taxes | 67/77 | €55,301 | €92,006 | +€36,705 | +66.4% |
| Profit (loss) for the period | 9904 | €250,581 | €264,885 | +€14,304 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €250,581 | €264,885 | +€14,304 | +5.7% |
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 6 October 2026 via checked.be.