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
- Current investments +€246,382
up €246,382 (+77.0%), from €320,000 to €566,382
- Cash -€98,463
down €98,463 (-52.9%), from €185,956 to €87,494
mainly Contributions, distributions and other (-€300,000) and Current investments (-€246,382)
- Receivables within one year +€21,902
up €21,902 (+51.9%), from €42,211 to €64,113
of which Trade receivables: +€29,879
- Tangible fixed assets -€12,674
down €12,674 (-21.8%), from €58,108 to €45,434
of which Leasing and similar rights: -€10,884
- Other debts +€300,000
new in 2025: €300,000
- Reserves -€154,690
down €154,690 (-28.1%), from €549,863 to €395,172
- Write-downs -€20,370
no longer reported in 2025 (was €20,370)
- Gross operating margin +€13,359
up €13,359 (+6.0%), from €223,403 to €236,762
- Taxes +€11,328
up €11,328 (+21.2%), from €53,338 to €64,666
- Financial income +€8,332
up €8,332 (+432.9%), from €1,925 to €10,257
- Financial charges +€6,132
up €6,132 (+370.4%), from €1,656 to €7,788
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 | €611,386 | €767,309 | +€155,923 | +25.5% |
| Fixed assets | 21/28 | €58,108 | €45,434 | -€12,674 | -21.8% |
| Tangible fixed assets | 22/27 | €58,108 | €45,434 | -€12,674 | -21.8% |
| Plant, machinery and equipment | 23 | €1,882 | €1,632 | -€250 | -13.3% |
| Furniture and vehicles | 24 | €8,511 | €6,971 | -€1,540 | -18.1% |
| Leasing and similar rights | 25 | €47,715 | €36,831 | -€10,884 | -22.8% |
| Current assets | 29/58 | €553,278 | €721,875 | +€168,597 | +30.5% |
| Stocks and contracts in progress | 3 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Stocks | 30/36 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Amounts receivable within one year | 40/41 | €42,211 | €64,113 | +€21,902 | +51.9% |
| Trade receivables | 40 | €30,735 | €60,615 | +€29,879 | +97.2% |
| Other amounts receivable | 41 | €11,475 | €3,498 | -€7,977 | -69.5% |
| Current investments | 50/53 | €320,000 | €566,382 | +€246,382 | +77.0% |
| Cash at bank and in hand | 54/58 | €185,956 | €87,494 | -€98,463 | -52.9% |
| Deferred charges and accrued income | 490/1 | €2,111 | €2,387 | +€276 | +13.1% |
| Total equity and liabilities | 10/49 | €611,386 | €767,309 | +€155,923 | +25.5% |
| Equity | 10/15 | €564,863 | €410,172 | -€154,690 | -27.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €549,863 | €395,172 | -€154,690 | -28.1% |
| Distributable reserves | 133 | €549,863 | €395,172 | -€154,690 | -28.1% |
| Amounts payable | 17/49 | €46,523 | €357,137 | +€310,613 | +667.6% |
| Amounts payable after more than one year | 17 | €23,280 | €27,254 | +€3,974 | +17.1% |
| Financial debts | 170/4 | €23,280 | €27,254 | +€3,974 | +17.1% |
| Amounts payable within one year | 42/48 | €23,243 | €328,846 | +€305,603 | +1314.8% |
| Current portion of amounts payable after more than one year | 42 | €10,505 | €10,414 | -€91 | -0.9% |
| Trade debts | 44 | €6,776 | €11,382 | +€4,606 | +68.0% |
| Suppliers | 440/4 | €6,776 | €11,382 | +€4,606 | +68.0% |
| Taxes, remuneration and social security | 45 | €5,962 | €7,049 | +€1,087 | +18.2% |
| Taxes | 450/3 | €5,962 | €7,049 | +€1,087 | +18.2% |
| Other amounts payable | 47/48 | - | €300,000 | +€300,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,037 | +€1,037 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,548 | €21,823 | +€2,275 | +11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,370 | - | -€20,370 | |
| Other operating charges | 640/8 | €4,524 | €2,752 | -€1,772 | -39.2% |
| Non-recurring operating charges | 66A | - | €4,681 | +€4,681 | |
| Gross operating margin | 9900 | €223,403 | €236,762 | +€13,359 | +6.0% |
| Operating profit (loss) | 9901 | €178,960 | €207,506 | +€28,546 | +16.0% |
| Financial income | 75/76B | €1,925 | €10,257 | +€8,332 | +432.9% |
| Recurring financial income | 75 | €1,925 | €10,257 | +€8,332 | +432.9% |
| Financial charges | 65/66B | €1,656 | €7,788 | +€6,132 | +370.4% |
| Recurring financial charges | 65 | €1,656 | €7,788 | +€6,132 | +370.4% |
| Profit (loss) for the period before taxes | 9903 | €179,229 | €209,976 | +€30,746 | +17.2% |
| Income taxes | 67/77 | €53,338 | €64,666 | +€11,328 | +21.2% |
| Profit (loss) for the period | 9904 | €125,891 | €145,310 | +€19,418 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,891 | €145,310 | +€19,418 | +15.4% |
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 8 October 2026 via checked.be.