OFFICIIS OPUS: 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.
OFFICIIS OPUS
Largest movements
- Cash -€4,976
down €4,976 (-87.7%), from €5,671 to €695
mainly Trade debts (-€110,064) and Investment in fixed assets (net) (-€24,041)
- Other debts +€124,840
up €124,840 (+289%), from €43,126 to €167,966
- Trade debts -€110,064
down €110,064 (-90.1%), from €122,223 to €12,158
- Debts after one year -€15,992
down €15,992 (-5.7%), from €280,812 to €264,820
- Gross operating margin +€21,411
up €21,411 (+122%), from €17,501 to €38,912
- Depreciation +€7,193
up €7,193 (+41.7%), from €17,230 to €24,422
- Financial charges +€5,873
up €5,873 (+112%), from €5,221 to €11,094
- Other operating charges +€895
up €895 (+74.5%), from €1,201 to €2,096
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.
Derived cash bridge
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 | €480,083 | €478,553 | -€1,530 | -0.3% |
| Fixed assets | 21/28 | €423,330 | €422,949 | -€381 | -0.1% |
| Tangible fixed assets | 22/27 | €423,330 | €422,949 | -€381 | -0.1% |
| Land and buildings | 22 | €417,469 | €418,275 | +€806 | +0.2% |
| Plant, machinery and equipment | 23 | €2,826 | €1,976 | -€850 | -30.1% |
| Other tangible fixed assets | 26 | €3,035 | €2,698 | -€337 | -11.1% |
| Current assets | 29/58 | €56,753 | €55,604 | -€1,149 | -2.0% |
| Amounts receivable within one year | 40/41 | €50,184 | €54,140 | +€3,955 | +7.9% |
| Trade receivables | 40 | €49,866 | €33,220 | -€16,647 | -33.4% |
| Other amounts receivable | 41 | €318 | €20,920 | +€20,602 | +6,483% |
| Cash at bank and in hand | 54/58 | €5,671 | €695 | -€4,976 | -87.7% |
| Deferred charges and accrued income | 490/1 | €898 | €769 | -€128 | -14.3% |
| Total equity and liabilities | 10/49 | €480,083 | €478,553 | -€1,530 | -0.3% |
| Equity | 10/15 | €17,839 | €17,617 | -€222 | -1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,839 | €5,617 | -€222 | -3.8% |
| Amounts payable | 17/49 | €462,244 | €460,936 | -€1,308 | -0.3% |
| Amounts payable after more than one year | 17 | €280,812 | €264,820 | -€15,992 | -5.7% |
| Financial debts | 170/4 | €280,812 | €264,820 | -€15,992 | -5.7% |
| Amounts payable within one year | 42/48 | €181,432 | €196,115 | +€14,684 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €15,415 | €15,992 | +€577 | +3.7% |
| Trade debts | 44 | €122,223 | €12,158 | -€110,064 | -90.1% |
| Suppliers | 440/4 | €122,223 | €12,158 | -€110,064 | -90.1% |
| Taxes, remuneration and social security | 45 | €669 | €0 | -€669 | -100% |
| Taxes | 450/3 | €669 | €0 | -€669 | -100% |
| Other amounts payable | 47/48 | €43,126 | €167,966 | +€124,840 | +289% |
| Non-recurring operating income | 76A | €80 | €0 | -€80 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,230 | €24,422 | +€7,193 | +41.7% |
| Other operating charges | 640/8 | €1,201 | €2,096 | +€895 | +74.5% |
| Gross operating margin | 9900 | €17,501 | €38,912 | +€21,411 | +122% |
| Operating profit (loss) | 9901 | -€929 | €12,394 | +€13,323 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €5,221 | €11,094 | +€5,873 | +112% |
| Recurring financial charges | 65 | €5,221 | €11,094 | +€5,873 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€6,151 | €1,305 | +€7,456 | |
| Income taxes | 67/77 | €1,182 | €1,527 | +€345 | +29.1% |
| Profit (loss) for the period | 9904 | -€7,333 | -€222 | +€7,111 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,333 | -€222 | +€7,111 | +97.0% |
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 27 October 2026 via checked.be.