OPUS
InactiveInactive; last annual accounts for fiscal year 2024.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity is also lower. May indicate structural pressure on profitability.
NBB · annual accounts 2024Net result per financial year
18192021222324
2018 to 2024 · latest year -€813,879
neutral · Filed after the deadline
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 08-09-2025, 39 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 8 filingsDeviation from the deadline
2025
not confirmed
2024
39 d late
2023
22 d early
2022
31 d late
2021
4 d early
2020
9 d early
2019
3 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 6 accounts on average 6 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€87,116▼ 90.3%
2023 · €900,996
Total assets
€129,139▼ 87.4%
2023 · €1.0m
Net result
-€813,879▼ 7,199%
2023 · -€11,150
Working capital
€79,576▼ 33.3%
2023 · €119,386
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result-€7,495▲ 33.7%-€6,630▲ 11.5%-€7,763▼ 17.1%-€9,013▼ 16.1%-€37,500▼ 316%
Net result-€9,966▲ 26.5%-€9,015▲ 9.5%-€10,089▼ 11.9%-€11,150▼ 10.5%-€813,879▼ 7,199%
Equity€931,249▼ 1.1%€922,234▼ 1.0%€912,146▼ 1.1%€900,996▼ 1.2%€87,116▼ 90.3%
Total assets€1.0m▼ 3.3%€1.0m▼ 0.2%€1.0m▼ 1.3%€1.0m▼ 0.8%€129,139▼ 87.4%
Debt€115,253▼ 18.5%€122,145▲ 6.0%€118,390▼ 3.1%€120,961▲ 2.2%€42,023▼ 65.3%
Working capital€149,640▼ 6.2%€140,625▼ 6.0%€128,336▼ 8.7%€119,386▼ 7.0%€79,576▼ 33.3%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Why a figure moved sharply
- 2024 Net result -7,199%, Equity -90%, Total assets -87% on 2023. Cause not known from the registers.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €37,500 in 2024 against €9,013 in 2023; the loss grows and 2024 has the lowest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €129,139
Fixed assets
€7,559 ▼ 99.0%
Current assets
€121,580 ▼ 48.9%
Equity and liabilities €129,139
Equity
€87,116 ▼ 90.3%
Debt
€42,023 ▼ 65.3%
Debt's share of the balance-sheet total rises from 11.8% to 32.5%. Equity and debt are lower.
Key figures and ratios
Current ratio
2.89▲
2023 · 2.01
Debt to equity
0.48▲
2023 · 0.13
ROE
-934.2%▼
2023 · -1.2%
ROA
-630.2%▼
2023 · -1.1%
Debt ≤ 1 year
€42,004▼
2023 · €118,761
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | €878 | €879 | €972 | €978 | ▲ 0.7% |
| Gross operating margin9900 | -€6,618 | -€5,752 | -€6,884 | -€8,042 | -€36,522 | ▼ 354% |
| Operating profit (loss)9901 | -€7,495 | -€6,630 | -€7,763 | -€9,013 | -€37,500 | ▼ 316% |
| Financial income75/76B | - | €0 | - | €204 | €453 | ▲ 122% |
| Recurring financial income75 | - | €0 | - | €204 | €453 | ▲ 122% |
| Financial charges65/66B | - | €2,385 | €2,326 | €2,341 | €776,833 | ▲ 33,086% |
| Recurring financial charges65 | €2,471 | €2,385 | €2,326 | €2,341 | €583 | ▼ 75.1% |
| Non-recurring financial charges66B | - | - | - | - | €776,250 | - |
| Profit (loss) for the period before taxes9903 | -€9,966 | -€9,015 | -€10,089 | -€11,150 | -€813,879 | ▼ 7,199% |
| Profit (loss) for the period9904 | -€9,966 | -€9,015 | -€10,089 | -€11,150 | -€813,879 | ▼ 7,199% |
| Profit (loss) for the period to be appropriated9905 | -€9,966 | -€9,015 | -€10,089 | -€11,150 | -€813,879 | ▼ 7,199% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.0m | €1.0m | €1.0m | €1.0m | €129,139 | ▼ 87.4% |
| Fixed assets21/28 | €783,809 | €783,809 | €783,809 | €783,809 | €7,559 | ▼ 99.0% |
| Financial fixed assets28 | €783,809 | €783,809 | €783,809 | €783,809 | €7,559 | ▼ 99.0% |
| Current assets29/58 | €262,693 | €260,570 | €246,726 | €238,147 | €121,580 | ▼ 48.9% |
| Amounts receivable within one year40/41 | €9,668 | €9,687 | €17,599 | €7,313 | €14,890 | ▲ 104% |
| Trade receivables40 | - | €6,627 | €12,930 | €6,284 | €10,520 | ▲ 67.4% |
| Other amounts receivable41 | - | €3,059 | €4,668 | €1,030 | €4,370 | ▲ 324% |
| Cash at bank and in hand54/58 | €253,025 | €250,499 | €228,767 | €230,834 | €106,690 | ▼ 53.8% |
| Deferred charges and accrued income490/1 | - | €385 | €360 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.0m | €1.0m | €1.0m | €1.0m | €129,139 | ▼ 87.4% |
| Equity10/15 | €931,249 | €922,234 | €912,146 | €900,996 | €87,116 | ▼ 90.3% |
| Contributions10/11 | €61,500 | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Capital10 | - | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Issued capital100 | - | €61,500 | €61,500 | €61,500 | €61,500 | = |
| Reserves13 | €6,150 | €6,150 | €6,150 | €6,150 | €6,150 | = |
| Non-distributable reserves130/1 | - | €6,150 | €6,150 | €6,150 | €6,150 | = |
| Legal reserve130 | - | €6,150 | €6,150 | €6,150 | €6,150 | = |
| Profit (loss) carried forward14 | €863,599 | €854,584 | €844,496 | €833,346 | €19,466 | ▼ 97.7% |
| Amounts payable17/49 | €115,253 | €122,145 | €118,390 | €120,961 | €42,023 | ▼ 65.3% |
| Amounts payable within one year42/48 | €113,053 | €119,945 | €118,390 | €118,761 | €42,004 | ▼ 64.6% |
| Trade debts44 | €3,053 | €9,945 | €8,390 | €8,761 | €42,004 | ▲ 379% |
| Suppliers440/4 | - | €9,945 | €8,390 | €8,761 | €42,004 | ▲ 379% |
| Other amounts payable47/48 | - | €110,000 | €110,000 | €110,000 | - | - |
| Accrued charges and deferred income492/3 | - | €2,200 | - | €2,200 | €19 | ▼ 99.1% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€9,966 | -€9,015 | -€10,089 | -€11,150 | -€813,879 | ▼ 7,199% |
| Operating cash flow (approximation) | -€9,966 | -€9,015 | -€10,089 | -€11,150 | -€813,879 | ▼ 7,199% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | €776,250 | - |
| Change in cash | - | -€2,526 | -€21,732 | €2,066 | -€124,144 | ▼ 6,108% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
08-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 39 days late
2024
31-12
Financial
Weakest financial yearnet -€813,879
Net result drops to -€813,879, the lowest in the series.
24-10
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 55 days late
01-08
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 31 days late
09-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
27-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
22-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
03-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 3 days late
2019
18-06
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
24-09
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 55 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Owners and holdings
1 holdingOwners 0
The accounts to 31-12-2024 list no shareholders, and no other source names one.
Holdings 1
-
23.15%
According to the 2024 annual accounts of OPUS and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.