The Office Lab: 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 Lab
Largest movements
- Cash +€5,315
up €5,315 (+72.3%), from €7,349 to €12,664
mainly Trade debts (+€7,569) and Net result for the year (+€6,578)
- Receivables within one year -€2,800
down €2,800 (-14.2%), from €19,682 to €16,882
of which Other amounts receivable: -€3,782
- Tangible fixed assets -€723
down €723 (-20.2%), from €3,576 to €2,853
of which Furniture and vehicles: -€495
- Deferred charges and accrued income -€618
down €618 (-60.3%), from €1,025 to €407
- Current portion of long-term debt -€15,126
down €15,126 (-100%), from €15,126 to €0
- Trade debts +€7,569
up €7,569 (+106%), from €7,110 to €14,680
- Profit (loss) carried forward +€6,578
up €6,578 (+46.5%), from -€14,136 to -€7,558
- Tax, wage and social debts +€1,782
up €1,782 (+8.8%), from €20,202 to €21,984
of which Remuneration and social security: +€2,500
- Short-term financial debts +€1,481
new in 2025: €1,481
- Gross operating margin +€12,534
up €12,534 (+927%), from €1,352 to €13,886
- Depreciation -€1,333
down €1,333 (-47.5%), from €2,807 to €1,473
- Other operating charges -€616
down €616 (-16.1%), from €3,816 to €3,200
- Financial income +€429
up €429 (+319%), from €134 to €564
- Taxes +€387
up €387 (+84.3%), from €459 to €846
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 | €31,632 | €33,086 | +€1,454 | +4.6% |
| Fixed assets | 21/28 | €3,576 | €3,133 | -€443 | -12.4% |
| Tangible fixed assets | 22/27 | €3,576 | €2,853 | -€723 | -20.2% |
| Furniture and vehicles | 24 | €1,783 | €1,288 | -€495 | -27.8% |
| Other tangible fixed assets | 26 | €1,792 | €1,565 | -€228 | -12.7% |
| Financial fixed assets | 28 | - | €280 | +€280 | |
| Current assets | 29/58 | €28,056 | €29,953 | +€1,897 | +6.8% |
| Amounts receivable within one year | 40/41 | €19,682 | €16,882 | -€2,800 | -14.2% |
| Trade receivables | 40 | €9,162 | €10,144 | +€982 | +10.7% |
| Other amounts receivable | 41 | €10,520 | €6,738 | -€3,782 | -36.0% |
| Cash at bank and in hand | 54/58 | €7,349 | €12,664 | +€5,315 | +72.3% |
| Deferred charges and accrued income | 490/1 | €1,025 | €407 | -€618 | -60.3% |
| Total equity and liabilities | 10/49 | €31,632 | €33,086 | +€1,454 | +4.6% |
| Equity | 10/15 | -€11,636 | -€5,058 | +€6,578 | +56.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,136 | -€7,558 | +€6,578 | +46.5% |
| Amounts payable | 17/49 | €43,268 | €38,145 | -€5,124 | -11.8% |
| Amounts payable within one year | 42/48 | €42,438 | €38,145 | -€4,294 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €15,126 | €0 | -€15,126 | -100% |
| Financial debts | 43 | - | €1,481 | +€1,481 | |
| Credit institutions | 430/8 | - | €1,481 | +€1,481 | |
| Trade debts | 44 | €7,110 | €14,680 | +€7,569 | +106% |
| Suppliers | 440/4 | €7,110 | €14,680 | +€7,569 | +106% |
| Taxes, remuneration and social security | 45 | €20,202 | €21,984 | +€1,782 | +8.8% |
| Taxes | 450/3 | €20,202 | €19,484 | -€718 | -3.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Accrued charges and deferred income | 492/3 | €830 | €0 | -€830 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,807 | €1,473 | -€1,333 | -47.5% |
| Other operating charges | 640/8 | €3,816 | €3,200 | -€616 | -16.1% |
| Gross operating margin | 9900 | €1,352 | €13,886 | +€12,534 | +927% |
| Operating profit (loss) | 9901 | -€5,271 | €9,213 | +€14,484 | |
| Financial income | 75/76B | €134 | €564 | +€429 | +319% |
| Recurring financial income | 75 | €134 | €564 | +€429 | +319% |
| Financial charges | 65/66B | €2,364 | €2,353 | -€10 | -0.4% |
| Recurring financial charges | 65 | €2,364 | €2,353 | -€10 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,500 | €7,424 | +€14,924 | |
| Income taxes | 67/77 | €459 | €846 | +€387 | +84.3% |
| Profit (loss) for the period | 9904 | -€7,959 | €6,578 | +€14,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,959 | €6,578 | +€14,537 |
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 28 October 2026 via checked.be.