De Opvang: 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.
De Opvang
Largest movements
- Deferred charges and accrued income +€27,238
up €27,238 (+44.2%), from €61,637 to €88,875
- Tangible fixed assets -€25,871
down €25,871 (-4.0%), from €640,986 to €615,115
of which Land and buildings: -€17,884
- Cash -€16,109
down €16,109 (-27.3%), from €59,049 to €42,940
mainly Trade debts (-€48,134) and Other debts (-€33,780)
- Tax, wage and social debts +€62,461
up €62,461 (+66.9%), from €93,398 to €155,858
of which Remuneration and social security: +€45,822
- Trade debts -€48,134
down €48,134 (-88.8%), from €54,193 to €6,059
- Other debts -€33,780
down €33,780 (-56.6%), from €59,679 to €25,899
- Debts after one year -€25,249
down €25,249 (-5.5%), from €457,737 to €432,489
- Reserves +€23,154
up €23,154 (+24.8%), from €93,497 to €116,651
of which Distributable reserves: +€23,154
- Staff costs +€93,120
up €93,120 (+12.3%), from €758,166 to €851,286
- Gross operating margin +€77,991
up €77,991 (+8.9%), from €873,039 to €951,030
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.
Cash bridge derived
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 | €840,551 | €818,123 | -€22,428 | -2.7% |
| Fixed assets | 21/28 | €640,986 | €615,115 | -€25,871 | -4.0% |
| Tangible fixed assets | 22/27 | €640,986 | €615,115 | -€25,871 | -4.0% |
| Land and buildings | 22 | €545,201 | €527,317 | -€17,884 | -3.3% |
| Plant, machinery and equipment | 23 | €95,784 | €83,935 | -€11,849 | -12.4% |
| Other tangible fixed assets | 26 | - | €3,862 | +€3,862 | |
| Current assets | 29/58 | €199,565 | €203,008 | +€3,443 | +1.7% |
| Amounts receivable within one year | 40/41 | €78,879 | €71,193 | -€7,686 | -9.7% |
| Trade receivables | 40 | €37,656 | €26,853 | -€10,803 | -28.7% |
| Other amounts receivable | 41 | €41,223 | €44,340 | +€3,117 | +7.6% |
| Cash at bank and in hand | 54/58 | €59,049 | €42,940 | -€16,109 | -27.3% |
| Deferred charges and accrued income | 490/1 | €61,637 | €88,875 | +€27,238 | +44.2% |
| Total equity and liabilities | 10/49 | €840,551 | €818,123 | -€22,428 | -2.7% |
| Equity | 10/15 | €113,497 | €136,651 | +€23,154 | +20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €93,497 | €116,651 | +€23,154 | +24.8% |
| Tax-exempt reserves | 132 | €12,353 | €12,353 | = | 0.0% |
| Distributable reserves | 133 | €81,144 | €104,298 | +€23,154 | +28.5% |
| Amounts payable | 17/49 | €727,054 | €681,472 | -€45,582 | -6.3% |
| Amounts payable after more than one year | 17 | €457,737 | €432,489 | -€25,249 | -5.5% |
| Financial debts | 170/4 | €457,737 | €432,489 | -€25,249 | -5.5% |
| Amounts payable within one year | 42/48 | €266,236 | €248,065 | -€18,171 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €58,965 | €60,249 | +€1,283 | +2.2% |
| Trade debts | 44 | €54,193 | €6,059 | -€48,134 | -88.8% |
| Suppliers | 440/4 | €54,193 | €6,059 | -€48,134 | -88.8% |
| Taxes, remuneration and social security | 45 | €93,398 | €155,858 | +€62,461 | +66.9% |
| Taxes | 450/3 | €19,460 | €36,099 | +€16,639 | +85.5% |
| Remuneration and social security | 454/9 | €73,937 | €119,759 | +€45,822 | +62.0% |
| Other amounts payable | 47/48 | €59,679 | €25,899 | -€33,780 | -56.6% |
| Accrued charges and deferred income | 492/3 | €3,081 | €918 | -€2,163 | -70.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €758,166 | €851,286 | +€93,120 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,373 | €34,749 | +€1,375 | +4.1% |
| Other operating charges | 640/8 | €1,131 | €3,808 | +€2,677 | +236.8% |
| Gross operating margin | 9900 | €873,039 | €951,030 | +€77,991 | +8.9% |
| Operating profit (loss) | 9901 | €80,368 | €61,186 | -€19,182 | -23.9% |
| Financial income | 75/76B | €130 | €330 | +€201 | +154.4% |
| Recurring financial income | 75 | €130 | €330 | +€201 | +154.4% |
| Financial charges | 65/66B | €18,842 | €23,808 | +€4,967 | +26.4% |
| Recurring financial charges | 65 | €18,842 | €23,808 | +€4,967 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €61,656 | €37,709 | -€23,948 | -38.8% |
| Income taxes | 67/77 | €19,493 | €14,555 | -€4,938 | -25.3% |
| Profit (loss) for the period | 9904 | €42,163 | €23,154 | -€19,009 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,163 | €23,154 | -€19,009 | -45.1% |
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 12 October 2026 via checked.be.