THE OFFICE ARCHITECTURE: what changed
THE OFFICE ARCHITECTURE
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€45,471
up €45,471 (+45.5%), from €99,886 to €145,358
mainly Net result for the year (+€54,109) and Receivables within one year (+€34,811)
- Receivables within one year -€34,811
down €34,811 (-76.7%), from €45,368 to €10,557
of which Trade receivables: -€27,050
- Tangible fixed assets -€9,605
down €9,605 (-3.3%), from €293,395 to €283,790
of which Land and buildings: -€8,815
- Reserves +€54,109
up €54,109 (+27.6%), from €196,157 to €250,266
- Debts after one year -€13,740
down €13,740 (-6.2%), from €219,922 to €206,183
- Gross operating margin -€32,523
down €32,523 (-23.1%), from €140,924 to €108,402
- Taxes -€10,759
down €10,759 (-30.6%), from €35,202 to €24,443
- Other operating charges +€4,029
up €4,029 (+954%), from €423 to €4,452
- Financial charges +€2,544
up €2,544 (+23.8%), from €10,696 to €13,240
- Financial income -€2,401
down €2,401 (-99.1%), from €2,421 to €21
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,772 | €490,257 | +€47,485 | +10.7% |
| Fixed assets | 21/28 | €293,445 | €283,840 | -€9,605 | -3.3% |
| Tangible fixed assets | 22/27 | €293,395 | €283,790 | -€9,605 | -3.3% |
| Land and buildings | 22 | €281,985 | €273,170 | -€8,815 | -3.1% |
| Furniture and vehicles | 24 | €9,490 | €8,700 | -€790 | -8.3% |
| Other tangible fixed assets | 26 | €1,920 | €1,920 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €149,327 | €206,417 | +€57,090 | +38.2% |
| Amounts receivable within one year | 40/41 | €45,368 | €10,557 | -€34,811 | -76.7% |
| Trade receivables | 40 | €27,050 | - | -€27,050 | |
| Other amounts receivable | 41 | €18,318 | €10,557 | -€7,761 | -42.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €99,886 | €145,358 | +€45,471 | +45.5% |
| Deferred charges and accrued income | 490/1 | €4,073 | €502 | -€3,571 | -87.7% |
| Total equity and liabilities | 10/49 | €442,772 | €490,257 | +€47,485 | +10.7% |
| Equity | 10/15 | €198,157 | €252,266 | +€54,109 | +27.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €196,157 | €250,266 | +€54,109 | +27.6% |
| Distributable reserves | 133 | €196,157 | €250,266 | +€54,109 | +27.6% |
| Amounts payable | 17/49 | €244,615 | €237,990 | -€6,624 | -2.7% |
| Amounts payable after more than one year | 17 | €219,922 | €206,183 | -€13,740 | -6.2% |
| Financial debts | 170/4 | €219,922 | €206,183 | -€13,740 | -6.2% |
| Amounts payable within one year | 42/48 | €24,693 | €31,808 | +€7,115 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €13,221 | €13,740 | +€518 | +3.9% |
| Trade debts | 44 | €1,394 | €1,477 | +€82 | +5.9% |
| Suppliers | 440/4 | €1,394 | €1,477 | +€82 | +5.9% |
| Taxes, remuneration and social security | 45 | €9,364 | €11,795 | +€2,432 | +26.0% |
| Taxes | 450/3 | €7,364 | €9,795 | +€2,432 | +33.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €713 | €4,796 | +€4,083 | +572% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,094 | €12,179 | +€1,084 | +9.8% |
| Other operating charges | 640/8 | €423 | €4,452 | +€4,029 | +954% |
| Gross operating margin | 9900 | €140,924 | €108,402 | -€32,523 | -23.1% |
| Operating profit (loss) | 9901 | €129,407 | €91,771 | -€37,636 | -29.1% |
| Financial income | 75/76B | €2,421 | €21 | -€2,401 | -99.1% |
| Recurring financial income | 75 | €2,421 | €21 | -€2,401 | -99.1% |
| Financial charges | 65/66B | €10,696 | €13,240 | +€2,544 | +23.8% |
| Recurring financial charges | 65 | €10,696 | €13,240 | +€2,544 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €121,133 | €78,552 | -€42,581 | -35.2% |
| Income taxes | 67/77 | €35,202 | €24,443 | -€10,759 | -30.6% |
| Profit (loss) for the period | 9904 | €85,931 | €54,109 | -€31,822 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,931 | €54,109 | -€31,822 | -37.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.