O.P. VANDEPUT: what changed
O.P. VANDEPUT
Largest movements
- Cash +€103,284
up €103,284 (+78.5%), from €131,535 to €234,819
mainly Receivables within one year (+€54,313) and Net result for the year (+€36,585)
- Receivables within one year -€54,313
down €54,313 (-100.0%), from €54,335 to €23
of which Other amounts receivable: -€54,335
- Tangible fixed assets -€14,627
down €14,627 (-14.6%), from €100,502 to €85,876
of which Furniture and vehicles: -€11,055
- Reserves +€36,585
up €36,585, from €0 to €36,585
- Other debts -€8,909
down €8,909 (-3.1%), from €287,871 to €278,962
- Tax, wage and social debts +€5,120
new in 2025: €5,120
- Gross operating margin +€17,552
up €17,552 (+42.1%), from €41,656 to €59,208
- Depreciation -€17,532
down €17,532 (-87.7%), from €19,986 to €2,455
- Taxes +€9,455
up €9,455 (+167%), from €5,665 to €15,120
- Other operating charges +€870
up €870 (+38.4%), from €2,268 to €3,139
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,696 | €321,167 | +€32,472 | +11.2% |
| Fixed assets | 21/28 | €100,502 | €85,876 | -€14,627 | -14.6% |
| Tangible fixed assets | 22/27 | €100,502 | €85,876 | -€14,627 | -14.6% |
| Land and buildings | 22 | €88,330 | €85,876 | -€2,455 | -2.8% |
| Plant, machinery and equipment | 23 | €1,117 | €0 | -€1,117 | -100% |
| Furniture and vehicles | 24 | €11,055 | €0 | -€11,055 | -100% |
| Current assets | 29/58 | €188,194 | €235,292 | +€47,098 | +25.0% |
| Amounts receivable within one year | 40/41 | €54,335 | €23 | -€54,313 | -100.0% |
| Trade receivables | 40 | €0 | €23 | +€23 | |
| Other amounts receivable | 41 | €54,335 | €0 | -€54,335 | -100% |
| Cash at bank and in hand | 54/58 | €131,535 | €234,819 | +€103,284 | +78.5% |
| Deferred charges and accrued income | 490/1 | €2,323 | €450 | -€1,873 | -80.6% |
| Total equity and liabilities | 10/49 | €288,696 | €321,167 | +€32,472 | +11.2% |
| Equity | 10/15 | €500 | €37,085 | +€36,585 | +7,317% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €0 | €36,585 | +€36,585 | |
| Distributable reserves | 133 | €0 | €36,585 | +€36,585 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €288,196 | €284,082 | -€4,114 | -1.4% |
| Amounts payable within one year | 42/48 | €288,196 | €284,082 | -€4,114 | -1.4% |
| Trade debts | 44 | €325 | €0 | -€325 | -100% |
| Suppliers | 440/4 | €325 | €0 | -€325 | -100% |
| Taxes, remuneration and social security | 45 | - | €5,120 | +€5,120 | |
| Taxes | 450/3 | - | €5,120 | +€5,120 | |
| Other amounts payable | 47/48 | €287,871 | €278,962 | -€8,909 | -3.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €19,967 | +€19,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,986 | €2,455 | -€17,532 | -87.7% |
| Other operating charges | 640/8 | €2,268 | €3,139 | +€870 | +38.4% |
| Non-recurring operating charges | 66A | - | €1,804 | +€1,804 | |
| Gross operating margin | 9900 | €41,656 | €59,208 | +€17,552 | +42.1% |
| Operating profit (loss) | 9901 | €19,401 | €51,810 | +€32,409 | +167% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €347 | €104 | -€243 | -69.9% |
| Recurring financial charges | 65 | €347 | €104 | -€243 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €19,062 | €51,706 | +€32,644 | +171% |
| Income taxes | 67/77 | €5,665 | €15,120 | +€9,455 | +167% |
| Profit (loss) for the period | 9904 | €13,397 | €36,585 | +€23,189 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €13,397 | €36,585 | +€23,189 | +173% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.