Q4Office: 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.
Q4Office
Largest movements
- Cash +€11,571
up €11,571 (+57.4%), from €20,167 to €31,739
mainly Net result for the year (+€12,512) and Depreciation (+€931)
- Deferred charges and accrued income +€1,495
up €1,495 (+424%), from €352 to €1,847
- Intangible fixed assets -€532
down €532 (-22.9%), from €2,323 to €1,791
- Reserves +€10,652
up €10,652 (+44.7%), from €23,814 to €34,466
- Profit (loss) carried forward +€935
up €935, from -€935 to €0
- Other debts +€619
up €619 (+2,121%), from €29 to €648
- Gross operating margin +€16,534
up €16,534 (+451%), from €3,663 to €20,197
- Taxes +€2,980
up €2,980 (+1,755%), from €170 to €3,149
- Financial charges -€462
down €462 (-13.0%), from €3,551 to €3,089
- Other operating charges +€403
up €403 (+287%), from €141 to €544
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 | €30,888 | €42,873 | +€11,985 | +38.8% |
| Fixed assets | 21/28 | €3,553 | €2,622 | -€931 | -26.2% |
| Intangible fixed assets | 21 | €2,323 | €1,791 | -€532 | -22.9% |
| Tangible fixed assets | 22/27 | €1,231 | €832 | -€399 | -32.4% |
| Plant, machinery and equipment | 23 | €1,231 | €832 | -€399 | -32.4% |
| Current assets | 29/58 | €27,335 | €40,251 | +€12,916 | +47.3% |
| Amounts receivable within one year | 40/41 | €6,815 | €6,665 | -€150 | -2.2% |
| Trade receivables | 40 | €3,585 | €3,569 | -€16 | -0.4% |
| Other amounts receivable | 41 | €3,230 | €3,095 | -€135 | -4.2% |
| Cash at bank and in hand | 54/58 | €20,167 | €31,739 | +€11,571 | +57.4% |
| Deferred charges and accrued income | 490/1 | €352 | €1,847 | +€1,495 | +424% |
| Total equity and liabilities | 10/49 | €30,888 | €42,873 | +€11,985 | +38.8% |
| Equity | 10/15 | €26,879 | €38,466 | +€11,587 | +43.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €23,814 | €34,466 | +€10,652 | +44.7% |
| Distributable reserves | 133 | €23,814 | €34,466 | +€10,652 | +44.7% |
| Profit (loss) carried forward | 14 | -€935 | €0 | +€935 | |
| Amounts payable | 17/49 | €4,009 | €4,407 | +€398 | +9.9% |
| Amounts payable within one year | 42/48 | €3,394 | €3,968 | +€574 | +16.9% |
| Trade debts | 44 | €140 | €208 | +€68 | +48.6% |
| Suppliers | 440/4 | €140 | €208 | +€68 | +48.6% |
| Taxes, remuneration and social security | 45 | €3,225 | €3,112 | -€113 | -3.5% |
| Taxes | 450/3 | €2,025 | €3,112 | +€1,087 | +53.7% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts payable | 47/48 | €29 | €648 | +€619 | +2,121% |
| Accrued charges and deferred income | 492/3 | €615 | €439 | -€176 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €736 | €931 | +€194 | +26.4% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287% |
| Gross operating margin | 9900 | €3,663 | €20,197 | +€16,534 | +451% |
| Operating profit (loss) | 9901 | €2,786 | €18,722 | +€15,936 | +572% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €3,551 | €3,089 | -€462 | -13.0% |
| Recurring financial charges | 65 | €3,551 | €3,089 | -€462 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€765 | €15,662 | +€16,427 | |
| Income taxes | 67/77 | €170 | €3,149 | +€2,980 | +1,755% |
| Profit (loss) for the period | 9904 | -€935 | €12,512 | +€13,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€935 | €12,512 | +€13,448 |
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 18 October 2026 via checked.be.