Op Drift: 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 Drift
Largest movements
- Tangible fixed assets -€6,946
down €6,946 (-78.7%), from €8,824 to €1,878
of which Furniture and vehicles: -€6,484
- Cash +€4,468
up €4,468 (+13.1%), from €34,192 to €38,660
mainly Depreciation (+€6,946) and Investment in fixed assets (net) (+€4,000)
- Financial fixed assets -€4,000
down €4,000 (-44.4%), from €9,000 to €5,000
- Receivables within one year -€3,327
no longer reported in 2025 (was €3,327)
- Profit (loss) carried forward -€12,591
down €12,591 (-32.3%), from -€38,978 to -€51,569
- Other debts +€1,549
up €1,549 (+1106.4%), from €140 to €1,689
- Tax, wage and social debts +€1,240
up €1,240 (+153.7%), from €807 to €2,047
of which Remuneration and social security: +€750
- Gross operating margin +€8,732
up €8,732 (+63.0%), from -€13,862 to -€5,130
- Depreciation -€1,827
down €1,827 (-20.8%), from €8,773 to €6,946
- Financial income +€475
new in 2025: €475
- Other operating charges +€207
up €207 (+40.4%), from €513 to €720
- Taxes -€145
down €145 (-43.3%), from €335 to €190
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 | €56,657 | €46,913 | -€9,744 | -17.2% |
| Fixed assets | 21/28 | €17,824 | €6,878 | -€10,946 | -61.4% |
| Tangible fixed assets | 22/27 | €8,824 | €1,878 | -€6,946 | -78.7% |
| Plant, machinery and equipment | 23 | €462 | - | -€462 | |
| Furniture and vehicles | 24 | €8,362 | €1,878 | -€6,484 | -77.5% |
| Financial fixed assets | 28 | €9,000 | €5,000 | -€4,000 | -44.4% |
| Current assets | 29/58 | €38,833 | €40,035 | +€1,202 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,327 | - | -€3,327 | |
| Trade receivables | 40 | €3,327 | - | -€3,327 | |
| Cash at bank and in hand | 54/58 | €34,192 | €38,660 | +€4,468 | +13.1% |
| Deferred charges and accrued income | 490/1 | €1,314 | €1,375 | +€61 | +4.6% |
| Total equity and liabilities | 10/49 | €56,657 | €46,913 | -€9,744 | -17.2% |
| Equity | 10/15 | €54,907 | €42,316 | -€12,591 | -22.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,885 | €73,885 | = | 0.0% |
| Distributable reserves | 133 | €73,885 | €73,885 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,978 | -€51,569 | -€12,591 | -32.3% |
| Amounts payable | 17/49 | €1,750 | €4,597 | +€2,847 | +162.7% |
| Amounts payable within one year | 42/48 | €1,750 | €4,597 | +€2,847 | +162.7% |
| Trade debts | 44 | €803 | €861 | +€58 | +7.2% |
| Suppliers | 440/4 | €803 | €861 | +€58 | +7.2% |
| Taxes, remuneration and social security | 45 | €807 | €2,047 | +€1,240 | +153.7% |
| Taxes | 450/3 | €807 | €1,297 | +€490 | +60.7% |
| Remuneration and social security | 454/9 | - | €750 | +€750 | |
| Other amounts payable | 47/48 | €140 | €1,689 | +€1,549 | +1106.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,773 | €6,946 | -€1,827 | -20.8% |
| Other operating charges | 640/8 | €513 | €720 | +€207 | +40.4% |
| Gross operating margin | 9900 | -€13,862 | -€5,130 | +€8,732 | +63.0% |
| Operating profit (loss) | 9901 | -€23,148 | -€12,796 | +€10,352 | +44.7% |
| Financial income | 75/76B | - | €475 | +€475 | |
| Recurring financial income | 75 | - | €475 | +€475 | |
| Financial charges | 65/66B | €73 | €80 | +€7 | +9.6% |
| Recurring financial charges | 65 | €73 | €80 | +€7 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,221 | -€12,401 | +€10,820 | +46.6% |
| Income taxes | 67/77 | €335 | €190 | -€145 | -43.3% |
| Profit (loss) for the period | 9904 | -€23,556 | -€12,591 | +€10,965 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,556 | -€12,591 | +€10,965 | +46.5% |
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 5 October 2026 via checked.be.