OFFICON: 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.
OFFICON
Largest movements
- Tangible fixed assets -€69,868
down €69,868 (-13.8%), from €506,090 to €436,222
of which Leasing and similar rights: -€39,577
- Receivables within one year -€33,494
down €33,494 (-17.8%), from €188,196 to €154,703
of which Trade receivables: -€88,472
- Debts after one year -€95,146
down €95,146 (-26.6%), from €358,157 to €263,011
- Reserves +€11,806
up €11,806 (+2.7%), from €435,980 to €447,787
of which Distributable reserves: +€11,806
- Gross operating margin -€79,971
down €79,971 (-35.8%), from €223,076 to €143,105
- Taxes -€20,532
down €20,532 (-52.6%), from €39,038 to €18,507
- Financial charges -€3,912
down €3,912 (-18.7%), from €20,882 to €16,970
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 | €965,426 | €864,419 | -€101,008 | -10.5% |
| Fixed assets | 21/28 | €767,091 | €697,223 | -€69,868 | -9.1% |
| Tangible fixed assets | 22/27 | €506,090 | €436,222 | -€69,868 | -13.8% |
| Land and buildings | 22 | €345,834 | €315,921 | -€29,913 | -8.6% |
| Plant, machinery and equipment | 23 | €974 | €596 | -€378 | -38.8% |
| Leasing and similar rights | 25 | €159,281 | €119,704 | -€39,577 | -24.8% |
| Financial fixed assets | 28 | €261,001 | €261,001 | = | 0.0% |
| Current assets | 29/58 | €198,335 | €167,196 | -€31,139 | -15.7% |
| Stocks and contracts in progress | 3 | €1,750 | €1,750 | = | 0.0% |
| Stocks | 30/36 | €1,750 | €1,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €188,196 | €154,703 | -€33,494 | -17.8% |
| Trade receivables | 40 | €166,483 | €78,010 | -€88,472 | -53.1% |
| Other amounts receivable | 41 | €21,714 | €76,692 | +€54,978 | +253% |
| Cash at bank and in hand | 54/58 | €6,340 | €7,775 | +€1,435 | +22.6% |
| Deferred charges and accrued income | 490/1 | €2,049 | €2,968 | +€919 | +44.8% |
| Total equity and liabilities | 10/49 | €965,426 | €864,419 | -€101,008 | -10.5% |
| Equity | 10/15 | €460,980 | €472,787 | +€11,806 | +2.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €435,980 | €447,787 | +€11,806 | +2.7% |
| Tax-exempt reserves | 132 | €263 | €263 | = | 0.0% |
| Distributable reserves | 133 | €435,718 | €447,524 | +€11,806 | +2.7% |
| Amounts payable | 17/49 | €504,446 | €391,632 | -€112,814 | -22.4% |
| Amounts payable after more than one year | 17 | €358,157 | €263,011 | -€95,146 | -26.6% |
| Financial debts | 170/4 | €358,157 | €263,011 | -€95,146 | -26.6% |
| Amounts payable within one year | 42/48 | €143,965 | €128,591 | -€15,374 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €102,088 | €95,146 | -€6,942 | -6.8% |
| Financial debts | 43 | €8,333 | €8,614 | +€281 | +3.4% |
| Credit institutions | 430/8 | €8,333 | €8,614 | +€281 | +3.4% |
| Trade debts | 44 | €5,454 | €6,742 | +€1,288 | +23.6% |
| Suppliers | 440/4 | €5,454 | €6,742 | +€1,288 | +23.6% |
| Taxes, remuneration and social security | 45 | €25,019 | €16,423 | -€8,597 | -34.4% |
| Taxes | 450/3 | €21,574 | €12,948 | -€8,626 | -40.0% |
| Remuneration and social security | 454/9 | €3,445 | €3,474 | +€30 | +0.9% |
| Other amounts payable | 47/48 | €3,071 | €1,666 | -€1,405 | -45.7% |
| Accrued charges and deferred income | 492/3 | €2,324 | €30 | -€2,294 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,701 | €69,868 | +€1,167 | +1.7% |
| Other operating charges | 640/8 | €4,985 | €4,313 | -€672 | -13.5% |
| Gross operating margin | 9900 | €223,076 | €143,105 | -€79,971 | -35.8% |
| Operating profit (loss) | 9901 | €149,390 | €68,924 | -€80,466 | -53.9% |
| Financial income | 75/76B | €1,157 | €2,384 | +€1,226 | +106% |
| Recurring financial income | 75 | €1,157 | €2,384 | +€1,226 | +106% |
| Financial charges | 65/66B | €20,882 | €16,970 | -€3,912 | -18.7% |
| Recurring financial charges | 65 | €20,882 | €16,970 | -€3,912 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €129,665 | €54,338 | -€75,328 | -58.1% |
| Income taxes | 67/77 | €39,038 | €18,507 | -€20,532 | -52.6% |
| Profit (loss) for the period | 9904 | €90,627 | €35,831 | -€54,796 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,627 | €35,831 | -€54,796 | -60.5% |
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 17 October 2026 via checked.be.