OFFICOM: 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.
OFFICOM
Largest movements
- Tangible fixed assets -€8,071
down €8,071 (-21.9%), from €36,823 to €28,753
- Cash +€6,658
up €6,658 (+96.8%), from €6,881 to €13,538
mainly Net result for the year (+€12,320) and Depreciation (+€8,071)
- Deferred charges and accrued income +€4,095
up €4,095 (+14.0%), from €29,219 to €33,314
- Profit (loss) carried forward +€12,320
up €12,320 (+18.9%), from €65,022 to €77,343
- Debts after one year -€10,361
down €10,361 (-13.5%), from €76,849 to €66,488
- Gross operating margin +€10,550
up €10,550 (+56.4%), from €18,717 to €29,267
- Taxes +€3,073
up €3,073 (+198%), from €1,554 to €4,628
- Financial charges -€297
down €297 (-12.3%), from €2,417 to €2,120
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,656 | €314,302 | +€4,646 | +1.5% |
| Fixed assets | 21/28 | €36,823 | €28,753 | -€8,071 | -21.9% |
| Tangible fixed assets | 22/27 | €36,823 | €28,753 | -€8,071 | -21.9% |
| Land and buildings | 22 | €36,823 | €28,753 | -€8,071 | -21.9% |
| Current assets | 29/58 | €272,833 | €285,549 | +€12,717 | +4.7% |
| Amounts receivable within one year | 40/41 | €206,835 | €208,807 | +€1,972 | +1.0% |
| Trade receivables | 40 | - | €62 | +€62 | |
| Other amounts receivable | 41 | €206,835 | €208,745 | +€1,910 | +0.9% |
| Current investments | 50/53 | €29,898 | €29,890 | -€8 | 0.0% |
| Cash at bank and in hand | 54/58 | €6,881 | €13,538 | +€6,658 | +96.8% |
| Deferred charges and accrued income | 490/1 | €29,219 | €33,314 | +€4,095 | +14.0% |
| Total equity and liabilities | 10/49 | €309,656 | €314,302 | +€4,646 | +1.5% |
| Equity | 10/15 | €230,281 | €242,601 | +€12,320 | +5.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €103,759 | €103,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €97,609 | €97,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,022 | €77,343 | +€12,320 | +18.9% |
| Amounts payable | 17/49 | €79,375 | €71,701 | -€7,674 | -9.7% |
| Amounts payable after more than one year | 17 | €76,849 | €66,488 | -€10,361 | -13.5% |
| Financial debts | 170/4 | €76,849 | €66,488 | -€10,361 | -13.5% |
| Amounts payable within one year | 42/48 | €2,527 | €5,213 | +€2,686 | +106% |
| Trade debts | 44 | €286 | - | -€286 | |
| Suppliers | 440/4 | €286 | - | -€286 | |
| Advances received on contracts in progress | 46 | €200 | €200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,041 | €5,013 | +€2,972 | +146% |
| Taxes | 450/3 | €2,041 | €5,013 | +€2,972 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,071 | €8,071 | = | 0.0% |
| Other operating charges | 640/8 | €6,015 | €6,223 | +€208 | +3.5% |
| Gross operating margin | 9900 | €18,717 | €29,267 | +€10,550 | +56.4% |
| Operating profit (loss) | 9901 | €4,631 | €14,973 | +€10,342 | +223% |
| Financial income | 75/76B | €4,003 | €4,095 | +€92 | +2.3% |
| Recurring financial income | 75 | €4,003 | €4,095 | +€92 | +2.3% |
| Financial charges | 65/66B | €2,417 | €2,120 | -€297 | -12.3% |
| Recurring financial charges | 65 | €2,417 | €2,120 | -€297 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €6,218 | €16,948 | +€10,731 | +173% |
| Income taxes | 67/77 | €1,554 | €4,628 | +€3,073 | +198% |
| Profit (loss) for the period | 9904 | €4,663 | €12,320 | +€7,657 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €4,663 | €12,320 | +€7,657 | +164% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.