OP SOLUTIONS: 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 SOLUTIONS
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€86,661
down €86,661 (-61.6%), from €140,771 to €54,110
mainly Current investments (-€200,000) and Contributions, distributions and other (-€70,588)
- Tangible fixed assets -€16,557
down €16,557 (-24.4%), from €67,791 to €51,234
of which Furniture and vehicles: -€12,787
- Profit (loss) carried forward +€66,922
up €66,922 (+39.0%), from €171,627 to €238,548
- Other debts +€36,337
up €36,337 (+84.4%), from €43,062 to €79,399
- Debts after one year -€12,896
down €12,896 (-85.5%), from €15,076 to €2,179
- Tax, wage and social debts +€9,246
up €9,246 (+57.8%), from €15,989 to €25,234
of which Taxes: +€7,246
- Gross operating margin +€38,356
up €38,356 (+22.4%), from €171,169 to €209,525
- Taxes +€13,497
up €13,497 (+38.2%), from €35,306 to €48,803
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 | €293,228 | €392,598 | +€99,370 | +33.9% |
| Fixed assets | 21/28 | €117,791 | €101,234 | -€16,557 | -14.1% |
| Tangible fixed assets | 22/27 | €67,791 | €51,234 | -€16,557 | -24.4% |
| Plant, machinery and equipment | 23 | €22,892 | €16,768 | -€6,124 | -26.8% |
| Furniture and vehicles | 24 | €42,909 | €30,122 | -€12,787 | -29.8% |
| Other tangible fixed assets | 26 | €1,990 | €4,343 | +€2,353 | +118.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €175,437 | €291,364 | +€115,927 | +66.1% |
| Amounts receivable within one year | 40/41 | €34,062 | €36,848 | +€2,786 | +8.2% |
| Trade receivables | 40 | €31,748 | €34,534 | +€2,786 | +8.8% |
| Other amounts receivable | 41 | €2,314 | €2,314 | = | 0.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €140,771 | €54,110 | -€86,661 | -61.6% |
| Deferred charges and accrued income | 490/1 | €604 | €406 | -€198 | -32.8% |
| Total equity and liabilities | 10/49 | €293,228 | €392,598 | +€99,370 | +33.9% |
| Equity | 10/15 | €205,466 | €272,388 | +€66,922 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,239 | €15,239 | = | 0.0% |
| Distributable reserves | 133 | €15,239 | €15,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,627 | €238,548 | +€66,922 | +39.0% |
| Amounts payable | 17/49 | €87,762 | €120,210 | +€32,448 | +37.0% |
| Amounts payable after more than one year | 17 | €15,076 | €2,179 | -€12,896 | -85.5% |
| Financial debts | 170/4 | €15,076 | €2,179 | -€12,896 | -85.5% |
| Amounts payable within one year | 42/48 | €71,750 | €118,031 | +€46,281 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €12,595 | €12,896 | +€302 | +2.4% |
| Trade debts | 44 | €104 | €501 | +€397 | +380.7% |
| Suppliers | 440/4 | €104 | €501 | +€397 | +380.7% |
| Taxes, remuneration and social security | 45 | €15,989 | €25,234 | +€9,246 | +57.8% |
| Taxes | 450/3 | €15,989 | €23,234 | +€7,246 | +45.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €43,062 | €79,399 | +€36,337 | +84.4% |
| Accrued charges and deferred income | 492/3 | €936 | - | -€936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,312 | €19,131 | -€180 | -0.9% |
| Other operating charges | 640/8 | €2,092 | €3,500 | +€1,408 | +67.3% |
| Gross operating margin | 9900 | €171,169 | €209,525 | +€38,356 | +22.4% |
| Operating profit (loss) | 9901 | €149,765 | €186,894 | +€37,129 | +24.8% |
| Financial income | 75/76B | €168 | €0 | -€168 | -100.0% |
| Recurring financial income | 75 | €168 | €0 | -€168 | -100.0% |
| Financial charges | 65/66B | €1,827 | €581 | -€1,246 | -68.2% |
| Recurring financial charges | 65 | €1,827 | €581 | -€1,246 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €148,107 | €186,313 | +€38,206 | +25.8% |
| Income taxes | 67/77 | €35,306 | €48,803 | +€13,497 | +38.2% |
| Profit (loss) for the period | 9904 | €112,800 | €137,510 | +€24,710 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,800 | €137,510 | +€24,710 | +21.9% |
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 7 October 2026 via checked.be.