SHARED OFFICE SERVICE: 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.
SHARED OFFICE SERVICE
Largest movements
- Tangible fixed assets -€163,185
down €163,185 (-36.5%), from €447,203 to €284,018
- Receivables within one year +€104,442
up €104,442 (+2,961%), from €3,528 to €107,969
of which Other amounts receivable: +€105,880
- Debts after one year -€106,264
down €106,264 (-22.8%), from €466,430 to €360,167
- Profit (loss) carried forward +€59,051
up €59,051 (+96.4%), from -€61,265 to -€2,213
- Current portion of long-term debt -€11,694
down €11,694 (-53.9%), from €21,694 to €10,000
- Gross operating margin +€60,285
up €60,285 (+205%), from €29,374 to €89,659
- Depreciation -€8,893
down €8,893 (-32.2%), from €27,577 to €18,684
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 | €452,799 | €396,020 | -€56,779 | -12.5% |
| Fixed assets | 21/28 | €447,203 | €284,018 | -€163,185 | -36.5% |
| Tangible fixed assets | 22/27 | €447,203 | €284,018 | -€163,185 | -36.5% |
| Land and buildings | 22 | €447,203 | €284,018 | -€163,185 | -36.5% |
| Current assets | 29/58 | €5,596 | €112,002 | +€106,405 | +1,901% |
| Amounts receivable within one year | 40/41 | €3,528 | €107,969 | +€104,442 | +2,961% |
| Trade receivables | 40 | €3,351 | €1,913 | -€1,438 | -42.9% |
| Other amounts receivable | 41 | €177 | €106,056 | +€105,880 | +59,978% |
| Cash at bank and in hand | 54/58 | €1,265 | €3,188 | +€1,924 | +152% |
| Deferred charges and accrued income | 490/1 | €804 | €844 | +€40 | +5.0% |
| Total equity and liabilities | 10/49 | €452,799 | €396,020 | -€56,779 | -12.5% |
| Equity | 10/15 | -€41,265 | €17,787 | +€59,051 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,265 | -€2,213 | +€59,051 | +96.4% |
| Amounts payable | 17/49 | €494,064 | €378,233 | -€115,831 | -23.4% |
| Amounts payable after more than one year | 17 | €466,430 | €360,167 | -€106,264 | -22.8% |
| Financial debts | 170/4 | €466,430 | €360,167 | -€106,264 | -22.8% |
| Amounts payable within one year | 42/48 | €27,632 | €18,066 | -€9,566 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €21,694 | €10,000 | -€11,694 | -53.9% |
| Trade debts | 44 | €4,573 | €6,278 | +€1,705 | +37.3% |
| Suppliers | 440/4 | €4,573 | €6,278 | +€1,705 | +37.3% |
| Advances received on contracts in progress | 46 | €1,218 | €1,218 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €147 | €570 | +€423 | +289% |
| Taxes | 450/3 | €147 | €570 | +€423 | +289% |
| Accrued charges and deferred income | 492/3 | €1 | €0 | -€1 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,577 | €18,684 | -€8,893 | -32.2% |
| Other operating charges | 640/8 | €2,361 | €2,964 | +€603 | +25.5% |
| Gross operating margin | 9900 | €29,374 | €89,659 | +€60,285 | +205% |
| Operating profit (loss) | 9901 | -€564 | €68,011 | +€68,575 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,564 | €8,960 | +€396 | +4.6% |
| Recurring financial charges | 65 | €8,564 | €8,960 | +€396 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,128 | €59,051 | +€68,179 | |
| Profit (loss) for the period | 9904 | -€9,128 | €59,051 | +€68,179 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,128 | €59,051 | +€68,179 |
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 25 October 2026 via checked.be.