the office: 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.
the office
Largest movements
- Receivables within one year +€3,961
up €3,961 (+177%), from €2,237 to €6,197
of which Trade receivables: +€3,277
- Cash -€3,407
down €3,407 (-11.3%), from €30,198 to €26,791
mainly Contributions, distributions and other (-€18,000) and Receivables within one year (-€3,961)
- Other debts +€18,701
up €18,701 (+385%), from €4,853 to €23,554
- Profit (loss) carried forward -€16,467
down €16,467 (-97.1%), from €16,953 to €485
- Tax, wage and social debts -€1,751
down €1,751 (-31.1%), from €5,629 to €3,878
- Taxes -€246
down €246 (-15.4%), from €1,598 to €1,352
- Depreciation -€234
down €234 (-100%), from €234 to €0
- Financial income +€107
up €107 (+150%), from €71 to €178
- Gross operating margin -€82
down €82 (-2.5%), from €3,287 to €3,206
- Financial charges -€34
down €34 (-25.4%), from €132 to €99
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 | €32,554 | €33,109 | +€555 | +1.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €32,554 | €33,109 | +€555 | +1.7% |
| Amounts receivable within one year | 40/41 | €2,237 | €6,197 | +€3,961 | +177% |
| Trade receivables | 40 | €2,219 | €5,496 | +€3,277 | +148% |
| Other amounts receivable | 41 | €18 | €701 | +€683 | +3,795% |
| Cash at bank and in hand | 54/58 | €30,198 | €26,791 | -€3,407 | -11.3% |
| Deferred charges and accrued income | 490/1 | €120 | €121 | +€2 | +1.4% |
| Total equity and liabilities | 10/49 | €32,554 | €33,109 | +€555 | +1.7% |
| Equity | 10/15 | €21,953 | €5,485 | -€16,467 | -75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,953 | €485 | -€16,467 | -97.1% |
| Amounts payable | 17/49 | €10,602 | €27,624 | +€17,022 | +161% |
| Amounts payable within one year | 42/48 | €10,602 | €27,624 | +€17,022 | +161% |
| Trade debts | 44 | €120 | €192 | +€72 | +60.3% |
| Suppliers | 440/4 | €120 | €192 | +€72 | +60.3% |
| Taxes, remuneration and social security | 45 | €5,629 | €3,878 | -€1,751 | -31.1% |
| Taxes | 450/3 | €5,629 | €3,878 | -€1,751 | -31.1% |
| Other amounts payable | 47/48 | €4,853 | €23,554 | +€18,701 | +385% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €0 | -€234 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,287 | €3,206 | -€82 | -2.5% |
| Operating profit (loss) | 9901 | €2,666 | €2,806 | +€140 | +5.3% |
| Financial income | 75/76B | €71 | €178 | +€107 | +150% |
| Recurring financial income | 75 | €71 | €178 | +€107 | +150% |
| Financial charges | 65/66B | €132 | €99 | -€34 | -25.4% |
| Recurring financial charges | 65 | €132 | €99 | -€34 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €2,604 | €2,885 | +€280 | +10.8% |
| Income taxes | 67/77 | €1,598 | €1,352 | -€246 | -15.4% |
| Profit (loss) for the period | 9904 | €1,006 | €1,533 | +€526 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €1,533 | +€526 | +52.3% |
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 27 October 2026 via checked.be.