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OPUS OPERANDI

Active
Public limited companyfounded 199135 yrs activeBeervelde-Dorp 10, 9080 Lochristi, BelgiumKBO/BCE: BE 0442.606.149
Summary

OPUS OPERANDI has been active since 1991 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €152,520 and a net result of €1,473. Equity remains stable across the filed fiscal years (±1.7% per year). The computed 12-month bankruptcy probability is 0.6% (low).

Checked score

Score 2024
Axes · tick = 2023
Profitability70=
Solvency97▲+10
Growth52=
Track record100
Bankruptcy probability, 12 months
0.6% Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €11,000 at 30 days acceptable
Liquidity short (current ratio 0.4 against 0.5 in 2023; short-term debt: 28.3% and cash: 3.5% of total assets), and 28.3% of the assets are financed with debt.
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Signals

Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · No NACE activity registered
No NACE activity is registered in the KBO, which is more common among companies that later fail.
KBO · activities
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation date
Age against the risk zone
highest failure risk from 2 to 8 years 35 years 0 40 y
lowers risk · Lower-risk legal form
Companies with this legal form statistically fail less often than a BV.
KBO · legal form
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 18-06-2026, 43 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
43 d early
2024
29 d early
2023
42 d late
2022
45 d late
2021
18 d late
2020
38 d early
2019
31 d late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 7 accounts on average 4 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 (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today. Usually files around 18 August (4 of the last 5 filed years within 47 days of that day).
Companies Code · seven months
Position in the running window
28-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

On 18 January 1991, OPUS OPERANDI was incorporated.1 Total assets went from EUR 277,258 in 2018 to EUR 212,695 in 2024.2

  1. 1Crossroads Bank for Enterprises
  2. 2National Bank, annual accounts 2018 and 2024

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Financials · fiscal year 2024, micro schema

Equity
€152,520▲ 1.0%
2023 · €151,047
Total assets
€212,695▼ 12.6%
2023 · €243,281
Net result
€1,473▼ 10.3%
2023 · €1,641
Working capital
-€36,357▲ 21.2%
2023 · -€46,134
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€1,150▼ 58.9%€4,187▲ 264%€4,291▲ 2.5%€1,832▼ 57.3%€2,152▲ 17.5%
Net result€879▼ 66.3%€3,917▲ 345%€3,155▼ 19.4%€1,641▼ 48.0%€1,473▼ 10.3%
Equity€142,334▲ 0.6%€146,250▲ 2.8%€149,406▲ 2.2%€151,047▲ 1.1%€152,520▲ 1.0%
Total assets€280,688▼ 0.2%€284,605▲ 1.4%€288,154▲ 1.2%€243,281▼ 15.6%€212,695▼ 12.6%
Debt€138,355▼ 1.0%€138,355=€138,748▲ 0.3%€92,234▼ 33.5%€60,176▼ 34.8%
Working capital-€78,932▲ 11.3%-€66,584▲ 15.6%-€55,264▲ 17.0%-€46,134▲ 16.5%-€36,357▲ 21.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
€0€2,000€4,000Operating result 2020: €1,150€1,150Net result 2020: €879€879Operating result 2021: €4,187€4,187Net result 2021: €3,917€3,917Operating result 2022: €4,291€4,291Net result 2022: €3,155€3,155Operating result 2023: €1,832€1,832Net result 2023: €1,641€1,641Operating result 2024: €2,152€2,152Net result 2024: €1,473€1,47320202021202220232024€0€2,000€4,000Operating result 2022: €4,291€4,290Net result 2022: €3,155€3,160Operating result 2023: €1,832€1,830Net result 2023: €1,641€1,640Operating result 2024: €2,152€2,150Net result 2024: €1,473€1,470202220232024
The operating result recovers in 2024; 2024 is 17% above 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €212,695
Fixed assets €188,877 ▼ 4.2%
Current assets €23,819 ▼ 48.3%
Equity and liabilities €212,695
Equity €152,520 ▲ 1.0%
Debt €60,176 ▼ 34.8%
Debt's share of the balance-sheet total falls from 37.9% to 28.3%. Equity is higher and debt is lower.
Key figures and ratios
2024 value · change against 2023
EBITDA
€10,945▲
2023 · €10,493
Cash flow
€10,266▼
2023 · €10,303
Current ratio
0.40▼
2023 · 0.50
Debt to equity
0.39▼
2023 · 0.61
ROE
1.0%▼
2023 · 1.1%
ROA
0.7%▲
2023 · 0.7%
Interest coverage
41.15▼
2023 · 55.10
Debt ≤ 1 year
€60,176▼
2023 · €92,234
Income taxes
€413
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 17,027 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 94% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit under 5% of the balance sheet
0.5% went bankrupt
4.9% stopped otherwise
94% still going

A further 0.3% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of 0.6% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,662 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.4%
3 0.5% 0.5%
4 0.6% 0.7%
5 0.8% 0.9%
6 1.2% 1.3%
7 1.5% 1.7%
8 1.7% 1.7%
9 2.7% 2.8%
10 5.3% 5.7%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 75% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 17,027 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2024 against 2023 · 36 lines
Balance sheet Code20232024
Assets
Total assets20/58€243,281€212,695▼
Fixed assets21/28€197,181€188,877▼
Tangible fixed assets22/27€197,181€188,877▼
Land and buildings22€190,674€182,630▼
Plant, machinery and equipment23€6,357€6,247▼
Furniture and vehicles24€150-
Current assets29/58€46,101€23,819▼
Amounts receivable within one year40/41€14,090€16,338▲
Trade receivables40€339€2,250▲
Other amounts receivable41€13,752€14,088▲
Cash at bank and in hand54/58€32,010€7,481▼
Equity and liabilities
Total equity and liabilities10/49€243,281€212,695▼
Equity10/15€151,047€152,520▲
Contributions10/11€291,900€291,900=
Capital10€291,900€291,900=
Issued capital100€291,900€291,900=
Profit (loss) carried forward14-€140,853-€139,380▲
Amounts payable17/49€92,234€60,176▼
Amounts payable within one year42/48€92,234€60,176▼
Trade debts44-€1,113
Suppliers440/4-€1,113
Other amounts payable47/48€92,234€59,063▼
Income statement Code20232024
Non-recurring operating income76A-€175
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€8,661€8,793▲
Other operating charges640/8€3,688€3,828▲
Non-recurring operating charges66A-€75
Gross operating margin9900€14,181€14,848▲
Operating profit (loss)9901€1,832€2,152▲
Financial charges65/66B€190€266▲
Recurring financial charges65€190€266▲
Profit (loss) for the period before taxes9903€1,641€1,886▲
Income taxes67/77-€413
Profit (loss) for the period9904€1,641€1,473▼
Profit (loss) for the period to be appropriated9905€1,641€1,473▼
Appropriation of the result
Profit (loss) to be appropriated9906-€140,853-€139,380▲
Profit (loss) brought forward from the previous period14P-€142,494-€140,853▲

The notes to these accounts (6 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20202021202220232024Change
Non-recurring operating income76A----€175-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€9,171€8,431€8,514€8,661€8,793▲ 1.5%
Other operating charges640/8-€2,923€2,984€3,688€3,828▲ 3.8%
Non-recurring operating charges66A----€75-
Gross operating margin9900€13,225€15,541€15,789€14,181€14,848▲ 4.7%
Operating profit (loss)9901€1,150€4,187€4,291€1,832€2,152▲ 17.5%
Recurring financial income75€0-----
Financial charges65/66B-€270€300€190€266▲ 39.7%
Recurring financial charges65€271€270€300€190€266▲ 39.7%
Profit (loss) for the period before taxes9903€879€3,917€3,992€1,641€1,886▲ 14.9%
Income taxes67/77--€836-€413-
Profit (loss) for the period9904€879€3,917€3,155€1,641€1,473▼ 10.3%
Profit (loss) for the period to be appropriated9905€879€3,917€3,155€1,641€1,473▼ 10.3%
Line20202021202220232024Change
Assets
Total assets20/58€280,688€284,605€288,154€243,281€212,695▼ 12.6%
Fixed assets21/28€221,265€212,835€204,670€197,181€188,877▼ 4.2%
Tangible fixed assets22/27€221,265€212,835€204,670€197,181€188,877▼ 4.2%
Land and buildings22-€206,762€198,718€190,674€182,630▼ 4.2%
Plant, machinery and equipment23-€6,073€5,686€6,357€6,247▼ 1.7%
Furniture and vehicles24--€266€150--
Current assets29/58€59,423€71,770€83,484€46,101€23,819▼ 48.3%
Amounts receivable within one year40/41€14,761€15,003€15,876€14,090€16,338▲ 16.0%
Trade receivables40--€2,344€339€2,250▲ 564%
Other amounts receivable41-€15,003€13,532€13,752€14,088▲ 2.4%
Cash at bank and in hand54/58€44,662€56,768€67,608€32,010€7,481▼ 76.6%
Equity and liabilities
Total equity and liabilities10/49€280,688€284,605€288,154€243,281€212,695▼ 12.6%
Equity10/15€142,334€146,250€149,406€151,047€152,520▲ 1.0%
Contributions10/11€291,900€291,900€291,900€291,900€291,900=
Capital10-€291,900€291,900€291,900€291,900=
Issued capital100-€291,900€291,900€291,900€291,900=
Profit (loss) carried forward14-€149,566-€145,650-€142,494-€140,853-€139,380▲ 1.0%
Amounts payable17/49€138,355€138,355€138,748€92,234€60,176▼ 34.8%
Amounts payable within one year42/48€138,355€138,355€138,748€92,234€60,176▼ 34.8%
Trade debts44-€343€45-€1,113-
Suppliers440/4-€343€45-€1,113-
Other amounts payable47/48-€138,012€138,704€92,234€59,063▼ 36.0%
Line20202021202220232024Change
Profit (loss) for the period9904€879€3,917€3,155€1,641€1,473▼ 10.3%
+ Depreciation and write-downs630€9,171€8,431€8,514€8,661€8,793▲ 1.5%
Operating cash flow (approximation)€10,050€12,348€11,669€10,303€10,266▼ 0.4%
Investment in fixed assets (approximation)-€0-€349-€1,172-€489▲ 58.3%
Change in cash-€12,106€10,840-€35,598-€24,530▲ 31.1%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
18-06
NBB filing Annual accounts filed
fiscal year 2025 · full schema
2025
02-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
11-09
NBB filing Annual accounts filed
fiscal year 2023 · micro schema · 42 days late
2023
31-12
Financial Equity above €150,000Eq €151,047 ▲1.1%
6 profitable years in a row build equity to €151,047.
14-09
NBB filing Annual accounts filed
fiscal year 2022 · micro schema · 45 days late
2022
18-08
NBB filing Annual accounts filed
fiscal year 2021 · micro schema · 18 days late
2021
31-12
Financial Highest result since 2018net €3,917 ▲345%
Net result €3,917, the highest in the series.
23-06
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial Weakest financial yearnet €879 ▼66.3%
Net result drops to €879, the lowest in the series; recovery starts the following year.
31-08
NBB filing Annual accounts filed
fiscal year 2019 · micro schema · 31 days late
2019
31-07
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
18-06
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
29-08
NBB filing Annual accounts filed
fiscal year 2016 · micro schema · 29 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 5 acts read
About the unread acts

We know of 5 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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Directors · office · real estate

Directors
5 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Lochristi · 1 establishment unit since 1991
seat establishment The establishment unit on the map
Ground area
647 m²
Building footprint
452 m²
Volume, LiDAR
3,827 m³
2 parcels, Flanders · tallest building 18.2 m, ±4 floors. Linked by address, not a title deed.
2 companies at this address See who is registered here
1 establishment unit
OPUS OPERANDI
Tentoonstellingslaan 32, 9000 GentNACE 5147803
since 19912.051.301.362
2 parcels
Flanders 2 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
44008B0115/00P002 Flanders 367 m² 1 · 172 m² 9.6 m · 1 fl.
44804D2733/00G002 Flanders 280 m² 1 · 280 m² 18.1 m · 4 fl.
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Structure & network

Owners and holdings

1 owner

Chain of control

  1. CITY CONCEPT 100%
  2. SOGEFIM 100%
  3. OPUS OPERANDI

Highest known parent: CITY CONCEPT. The sources do not say who stands above it.

Owners 1

Holdings 0

No holding stated in the accounts, acts or LEI register we read.

According to the annual accounts 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.

Identification & contact

Identification
Legal formPublic limited company
Founded18-01-1991
Fiscal year end31-12
E-invoicing
Reachable via Peppol
Peppol ID 0208:0442606149
Registered 02-02-2026

If you follow this company, Checked tells you the day it leaves the Peppol register.

Register as of 28 September 2026 · Peppol Directory

Scores and ratios are computed by Checked and are not a credit decision.