F. OPDEBEECK: 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.
F. OPDEBEECK
Largest movements
- Tangible fixed assets +€58,340
up €58,340 (+893%), from €6,534 to €64,874
of which Furniture and vehicles: +€59,084
- Cash -€35,220
down €35,220 (-43.9%), from €80,189 to €44,969
mainly Investment in fixed assets (net) (-€68,423) and Receivables within one year (-€12,396)
- Receivables within one year +€12,396
up €12,396 (+16.4%), from €75,520 to €87,916
of which Other amounts receivable: +€14,961
- Other debts +€37,762
up €37,762 (+13,986%), from €270 to €38,032
- Trade debts +€6,233
up €6,233 (+256%), from €2,431 to €8,664
- Profit (loss) carried forward -€4,887
down €4,887 (-28.3%), from €17,278 to €12,391
- Gross operating margin -€24,217
down €24,217 (-87.7%), from €27,599 to €3,382
- Taxes -€11,915
down €11,915, from €8,750 to -€3,165
- Depreciation +€8,303
up €8,303 (+556%), from €1,493 to €9,796
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,757 | €202,315 | +€37,558 | +22.8% |
| Fixed assets | 21/28 | €7,744 | €66,371 | +€58,627 | +757% |
| Tangible fixed assets | 22/27 | €6,534 | €64,874 | +€58,340 | +893% |
| Land and buildings | 22 | €1,044 | €896 | -€148 | -14.2% |
| Plant, machinery and equipment | 23 | €1,578 | €983 | -€595 | -37.7% |
| Furniture and vehicles | 24 | €3,912 | €62,996 | +€59,084 | +1,510% |
| Financial fixed assets | 28 | €1,210 | €1,496 | +€286 | +23.7% |
| Current assets | 29/58 | €157,013 | €135,944 | -€21,069 | -13.4% |
| Stocks and contracts in progress | 3 | €1,000 | €1,250 | +€250 | +25.0% |
| Stocks | 30/36 | €1,000 | €1,250 | +€250 | +25.0% |
| Amounts receivable within one year | 40/41 | €75,520 | €87,916 | +€12,396 | +16.4% |
| Trade receivables | 40 | €74,542 | €71,977 | -€2,565 | -3.4% |
| Other amounts receivable | 41 | €978 | €15,939 | +€14,961 | +1,530% |
| Cash at bank and in hand | 54/58 | €80,189 | €44,969 | -€35,220 | -43.9% |
| Deferred charges and accrued income | 490/1 | €304 | €1,809 | +€1,505 | +495% |
| Total equity and liabilities | 10/49 | €164,757 | €202,315 | +€37,558 | +22.8% |
| Equity | 10/15 | €160,506 | €155,619 | -€4,887 | -3.0% |
| Contributions | 10/11 | €8,057 | €8,057 | -€0 | 0.0% |
| Reserves | 13 | €135,171 | €135,172 | +€1 | 0.0% |
| Tax-exempt reserves | 132 | €46,100 | €46,100 | +€0 | 0.0% |
| Distributable reserves | 133 | €89,071 | €89,071 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €17,278 | €12,391 | -€4,887 | -28.3% |
| Amounts payable | 17/49 | €4,251 | €46,696 | +€42,445 | +998% |
| Amounts payable within one year | 42/48 | €4,251 | €46,696 | +€42,445 | +998% |
| Trade debts | 44 | €2,431 | €8,664 | +€6,233 | +256% |
| Suppliers | 440/4 | €2,431 | €8,664 | +€6,233 | +256% |
| Taxes, remuneration and social security | 45 | €1,550 | - | -€1,550 | |
| Taxes | 450/3 | €1,550 | - | -€1,550 | |
| Other amounts payable | 47/48 | €270 | €38,032 | +€37,762 | +13,986% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,493 | €9,796 | +€8,303 | +556% |
| Other operating charges | 640/8 | €1,507 | €1,264 | -€243 | -16.1% |
| Gross operating margin | 9900 | €27,599 | €3,382 | -€24,217 | -87.7% |
| Operating profit (loss) | 9901 | €24,599 | -€7,678 | -€32,277 | |
| Financial income | 75/76B | €5 | €34 | +€29 | +586% |
| Recurring financial income | 75 | €5 | €34 | +€29 | +586% |
| Financial charges | 65/66B | €323 | €408 | +€85 | +26.4% |
| Recurring financial charges | 65 | €323 | €408 | +€85 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €24,281 | -€8,052 | -€32,333 | |
| Income taxes | 67/77 | €8,750 | -€3,165 | -€11,915 | |
| Profit (loss) for the period | 9904 | €15,531 | -€4,887 | -€20,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,531 | -€4,887 | -€20,418 |
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 16 October 2026 via checked.be.