Op Dreef: what changed
Two fiscal 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.
Op Dreef
Largest movements
- Cash +€32,126
up €32,126 (+67.1%), from €47,865 to €79,990
mainly Net result for the year (+€35,650) and Depreciation (+€3,746)
- Receivables within one year +€3,288
new in 2025: €3,288
of which Other amounts receivable: +€2,353
- Tangible fixed assets -€2,509
down €2,509 (-54.9%), from €4,574 to €2,065
- Profit (loss) carried forward +€35,650
up €35,650 (+81.8%), from €43,588 to €79,239
- Tax, wage and social debts -€2,153
down €2,153 (-40.1%), from €5,375 to €3,222
of which Remuneration and social security: -€2,476
- Gross operating margin -€9,126
down €9,126 (-15.5%), from €58,737 to €49,611
- Taxes -€2,230
down €2,230 (-18.3%), from €12,199 to €9,969
- Depreciation +€1,024
up €1,024 (+37.6%), from €2,723 to €3,746
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 | €52,439 | €85,344 | +€32,905 | +62.7% |
| Fixed assets | 21/28 | €4,574 | €2,065 | -€2,509 | -54.9% |
| Tangible fixed assets | 22/27 | €4,574 | €2,065 | -€2,509 | -54.9% |
| Plant, machinery and equipment | 23 | €4,574 | €2,065 | -€2,509 | -54.9% |
| Current assets | 29/58 | €47,865 | €83,279 | +€35,414 | +74.0% |
| Amounts receivable within one year | 40/41 | - | €3,288 | +€3,288 | |
| Trade receivables | 40 | - | €935 | +€935 | |
| Other amounts receivable | 41 | - | €2,353 | +€2,353 | |
| Cash at bank and in hand | 54/58 | €47,865 | €79,990 | +€32,126 | +67.1% |
| Total equity and liabilities | 10/49 | €52,439 | €85,344 | +€32,905 | +62.7% |
| Equity | 10/15 | €45,588 | €81,239 | +€35,650 | +78.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,588 | €79,239 | +€35,650 | +81.8% |
| Amounts payable | 17/49 | €6,851 | €4,105 | -€2,746 | -40.1% |
| Amounts payable within one year | 42/48 | €6,851 | €4,105 | -€2,746 | -40.1% |
| Trade debts | 44 | €1,270 | €883 | -€387 | -30.5% |
| Suppliers | 440/4 | €1,270 | €883 | -€387 | -30.5% |
| Taxes, remuneration and social security | 45 | €5,375 | €3,222 | -€2,153 | -40.1% |
| Taxes | 450/3 | €2,899 | €3,222 | +€323 | +11.1% |
| Remuneration and social security | 454/9 | €2,476 | - | -€2,476 | |
| Other amounts payable | 47/48 | €206 | - | -€206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,723 | €3,746 | +€1,024 | +37.6% |
| Other operating charges | 640/8 | €183 | €120 | -€63 | -34.4% |
| Gross operating margin | 9900 | €58,737 | €49,611 | -€9,126 | -15.5% |
| Operating profit (loss) | 9901 | €55,831 | €45,744 | -€10,087 | -18.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €44 | €125 | +€82 | +188.4% |
| Recurring financial charges | 65 | €44 | €125 | +€82 | +188.4% |
| Profit (loss) for the period before taxes | 9903 | €55,788 | €45,620 | -€10,168 | -18.2% |
| Income taxes | 67/77 | €12,199 | €9,969 | -€2,230 | -18.3% |
| Profit (loss) for the period | 9904 | €43,588 | €35,650 | -€7,938 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,588 | €35,650 | -€7,938 | -18.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.