OP-STAP ATELIER: 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.
OP-STAP ATELIER
Largest movements
- Tangible fixed assets -€5,646
down €5,646 (-100%), from €5,646 to €0
of which Plant, machinery and equipment: -€3,253
- Receivables within one year +€315
up €315 (+6.2%), from €5,111 to €5,426
- Profit (loss) carried forward -€7,053
down €7,053 (-3.6%), from -€197,563 to -€204,616
- Trade debts +€1,610
up €1,610, from €0 to €1,610
- Other operating charges +€400
up €400, from €0 to €400
- Gross operating margin -€95
down €95 (-11.6%), from -€821 to -€916
- Financial charges +€91
up €91, from €0 to €91
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 | €11,194 | €5,720 | -€5,474 | -48.9% |
| Fixed assets | 21/28 | €5,646 | €0 | -€5,646 | -100% |
| Tangible fixed assets | 22/27 | €5,646 | €0 | -€5,646 | -100% |
| Land and buildings | 22 | €2,393 | €0 | -€2,393 | -100% |
| Plant, machinery and equipment | 23 | €3,253 | €0 | -€3,253 | -100% |
| Current assets | 29/58 | €5,548 | €5,720 | +€172 | +3.1% |
| Amounts receivable within one year | 40/41 | €5,111 | €5,426 | +€315 | +6.2% |
| Other amounts receivable | 41 | €5,111 | €5,426 | +€315 | +6.2% |
| Cash at bank and in hand | 54/58 | €48 | €0 | -€48 | -100% |
| Deferred charges and accrued income | 490/1 | €389 | €294 | -€95 | -24.4% |
| Total equity and liabilities | 10/49 | €11,194 | €5,720 | -€5,474 | -48.9% |
| Equity | 10/15 | -€97,563 | -€104,616 | -€7,053 | -7.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,563 | -€204,616 | -€7,053 | -3.6% |
| Amounts payable | 17/49 | €108,757 | €110,336 | +€1,579 | +1.5% |
| Amounts payable within one year | 42/48 | €108,757 | €110,336 | +€1,579 | +1.5% |
| Trade debts | 44 | €0 | €1,610 | +€1,610 | |
| Suppliers | 440/4 | €0 | €1,610 | +€1,610 | |
| Taxes, remuneration and social security | 45 | €30 | €0 | -€30 | -100% |
| Taxes | 450/3 | €30 | €0 | -€30 | -100% |
| Other amounts payable | 47/48 | €108,726 | €108,726 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,646 | €5,646 | -€0 | 0.0% |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | -€821 | -€916 | -€95 | -11.6% |
| Operating profit (loss) | 9901 | -€6,467 | -€6,962 | -€495 | -7.7% |
| Financial charges | 65/66B | €0 | €91 | +€91 | |
| Recurring financial charges | 65 | €0 | €91 | +€91 | |
| Profit (loss) for the period before taxes | 9903 | -€6,467 | -€7,053 | -€586 | -9.1% |
| Profit (loss) for the period | 9904 | -€6,467 | -€7,053 | -€586 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,467 | -€7,053 | -€586 | -9.1% |
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 15 October 2026 via checked.be.