DR. OPPERMAN: 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.
DR. OPPERMAN
Largest movements
- Receivables after one year -€22,570
down €22,570 (-33.8%), from €66,679 to €44,109
- Receivables within one year -€14,257
down €14,257 (-8.7%), from €164,786 to €150,529
of which Other amounts receivable: -€19,763
- Tangible fixed assets -€12,537
down €12,537 (-32.8%), from €38,244 to €25,707
- Reserves -€49,734
down €49,734 (-31.6%), from €157,585 to €107,850
of which Distributable reserves: -€49,734
- Other debts +€11,363
up €11,363 (+15.4%), from €73,938 to €85,301
- Trade debts -€5,786
down €5,786 (-69.1%), from €8,370 to €2,584
- Short-term financial debts -€3,063
down €3,063 (-38.8%), from €7,887 to €4,824
- Gross operating margin +€36,090
up €36,090 (+73.4%), from €49,172 to €85,262
- Taxes +€15,694
new in 2024: €15,694
- Financial income -€3,878
down €3,878 (-29.9%), from €12,974 to €9,096
- Depreciation -€1,641
down €1,641 (-10.6%), from €15,424 to €13,783
- Financial charges -€891
down €891 (-30.8%), from €2,897 to €2,006
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,709 | €220,344 | -€49,364 | -18.3% |
| Fixed assets | 21/28 | €38,244 | €25,707 | -€12,537 | -32.8% |
| Tangible fixed assets | 22/27 | €38,244 | €25,707 | -€12,537 | -32.8% |
| Plant, machinery and equipment | 23 | €6,626 | €4,105 | -€2,521 | -38.0% |
| Furniture and vehicles | 24 | €18,518 | €13,416 | -€5,102 | -27.6% |
| Other tangible fixed assets | 26 | €13,100 | €8,186 | -€4,914 | -37.5% |
| Current assets | 29/58 | €231,465 | €194,638 | -€36,827 | -15.9% |
| Amounts receivable after more than one year | 29 | €66,679 | €44,109 | -€22,570 | -33.8% |
| Other amounts receivable | 291 | €66,679 | €44,109 | -€22,570 | -33.8% |
| Amounts receivable within one year | 40/41 | €164,786 | €150,529 | -€14,257 | -8.7% |
| Trade receivables | 40 | €2,100 | €7,606 | +€5,506 | +262.2% |
| Other amounts receivable | 41 | €162,686 | €142,923 | -€19,763 | -12.1% |
| Total equity and liabilities | 10/49 | €269,709 | €220,344 | -€49,364 | -18.3% |
| Equity | 10/15 | €175,948 | €126,214 | -€49,734 | -28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,585 | €107,850 | -€49,734 | -31.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €157,585 | €107,850 | -€49,734 | -31.6% |
| Profit (loss) carried forward | 14 | €5,963 | €5,963 | = | 0.0% |
| Amounts payable | 17/49 | €93,761 | €94,131 | +€370 | +0.4% |
| Amounts payable within one year | 42/48 | €93,761 | €94,131 | +€370 | +0.4% |
| Financial debts | 43 | €7,887 | €4,824 | -€3,063 | -38.8% |
| Credit institutions | 430/8 | €7,887 | €4,824 | -€3,063 | -38.8% |
| Trade debts | 44 | €8,370 | €2,584 | -€5,786 | -69.1% |
| Suppliers | 440/4 | €8,370 | €2,584 | -€5,786 | -69.1% |
| Taxes, remuneration and social security | 45 | €3,566 | €1,423 | -€2,143 | -60.1% |
| Remuneration and social security | 454/9 | €3,566 | €1,423 | -€2,143 | -60.1% |
| Other amounts payable | 47/48 | €73,938 | €85,301 | +€11,363 | +15.4% |
| Remuneration, social security and pensions | 62 | €26,449 | €26,416 | -€33 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,424 | €13,783 | -€1,641 | -10.6% |
| Other operating charges | 640/8 | €927 | €893 | -€35 | -3.8% |
| Gross operating margin | 9900 | €49,172 | €85,262 | +€36,090 | +73.4% |
| Operating profit (loss) | 9901 | €6,372 | €44,170 | +€37,799 | +593.2% |
| Financial income | 75/76B | €12,974 | €9,096 | -€3,878 | -29.9% |
| Recurring financial income | 75 | €12,974 | €9,096 | -€3,878 | -29.9% |
| Financial charges | 65/66B | €2,897 | €2,006 | -€891 | -30.8% |
| Recurring financial charges | 65 | €2,897 | €2,006 | -€891 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €16,449 | €51,260 | +€34,812 | +211.6% |
| Income taxes | 67/77 | - | €15,694 | +€15,694 | |
| Profit (loss) for the period | 9904 | €16,449 | €35,566 | +€19,118 | +116.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,449 | €35,566 | +€19,118 | +116.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.