Op-Stap Deinze: what changed
What changed
Op-Stap Deinze
NACE 86.931, Psychology services
filed annual accounts (NBB)
Net result for the year
€79,391
2024 · €104,273-€24,881
Equity
€52,411
2024 · €107,020-€54,609
Cash
€58,254
2024 · €151,251-€92,997
Balance sheet total
€182,652
2024 · €263,006-€80,354
Largest movements
Assets
- Cash -€92,997
down €92,997 (-61.5%), from €151,251 to €58,254
mainly Contributions, distributions and other (-€134,000) and Investment in fixed assets (net) (-€18,641)
- Receivables within one year +€12,106
up €12,106 (+182%), from €6,636 to €18,742
of which Other amounts receivable: +€6,391
- Financial fixed assets +€2,698
up €2,698 (+22.3%), from €12,097 to €14,795
Equity and liabilities
- Reserves -€54,609
down €54,609 (-61.8%), from €88,420 to €33,811
- Other debts -€17,093
down €17,093 (-15.8%), from €108,525 to €91,432
- Debts after one year -€8,240
down €8,240 (-27.5%), from €30,012 to €21,771
Income statement
- Gross operating margin -€37,948
down €37,948 (-23.5%), from €161,430 to €123,481
- Taxes -€9,363
down €9,363 (-29.0%), from €32,275 to €22,912
- Depreciation -€4,097
down €4,097 (-18.7%), from €21,885 to €17,788
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€104,273
Gross operating margin
-€37,948
Staff costs
+€66
Depreciation
+€4,097
Other operating charges
-€829
Other operating items
+€81
Financial income
+€2
Financial charges
+€287
Taxes
+€9,363
Result 2025
€79,391
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,782
Investment
-€18,641
Financing
-€142,138
Cash 2024
€151,251
From operations (derived)
+€67,782
Net result for the year
+€79,391
Depreciation
+€17,788
Receivables within one year
-€12,106
Deferred charges and accrued income
+€316
Trade debts
+€541
Tax, wage and social debts
-€1,800
Other debts
-€17,093
Accrued charges and deferred income
+€745
Investment (derived)
-€18,641
Investment in fixed assets (net)
-€18,641
Financing
-€142,138
Debts after one year
-€8,240
Current portion of long-term debt
+€103
Contributions, distributions and other
-€134,000
Cash 2025
€58,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,006 | €182,652 | -€80,354 | -30.6% |
| Fixed assets | 21/28 | €104,803 | €105,656 | +€853 | +0.8% |
| Tangible fixed assets | 22/27 | €92,706 | €90,861 | -€1,845 | -2.0% |
| Land and buildings | 22 | €82,871 | €73,327 | -€9,544 | -11.5% |
| Plant, machinery and equipment | 23 | €1,632 | €12,552 | +€10,919 | +669% |
| Furniture and vehicles | 24 | €8,203 | €4,982 | -€3,220 | -39.3% |
| Financial fixed assets | 28 | €12,097 | €14,795 | +€2,698 | +22.3% |
| Current assets | 29/58 | €158,203 | €76,996 | -€81,206 | -51.3% |
| Amounts receivable within one year | 40/41 | €6,636 | €18,742 | +€12,106 | +182% |
| Trade receivables | 40 | €5,938 | €11,654 | +€5,716 | +96.3% |
| Other amounts receivable | 41 | €698 | €7,088 | +€6,391 | +916% |
| Cash at bank and in hand | 54/58 | €151,251 | €58,254 | -€92,997 | -61.5% |
| Deferred charges and accrued income | 490/1 | €316 | €0 | -€316 | -100% |
| Total equity and liabilities | 10/49 | €263,006 | €182,652 | -€80,354 | -30.6% |
| Equity | 10/15 | €107,020 | €52,411 | -€54,609 | -51.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,420 | €33,811 | -€54,609 | -61.8% |
| Distributable reserves | 133 | €88,420 | €33,811 | -€54,609 | -61.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €155,986 | €130,242 | -€25,745 | -16.5% |
| Amounts payable after more than one year | 17 | €30,012 | €21,771 | -€8,240 | -27.5% |
| Financial debts | 170/4 | €30,012 | €21,771 | -€8,240 | -27.5% |
| Amounts payable within one year | 42/48 | €125,197 | €106,948 | -€18,249 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €8,138 | €8,240 | +€103 | +1.3% |
| Trade debts | 44 | €1,035 | €1,576 | +€541 | +52.3% |
| Suppliers | 440/4 | €1,035 | €1,576 | +€541 | +52.3% |
| Taxes, remuneration and social security | 45 | €7,500 | €5,700 | -€1,800 | -24.0% |
| Taxes | 450/3 | €7,500 | €5,700 | -€1,800 | -24.0% |
| Other amounts payable | 47/48 | €108,525 | €91,432 | -€17,093 | -15.8% |
| Accrued charges and deferred income | 492/3 | €777 | €1,522 | +€745 | +95.9% |
| Remuneration, social security and pensions | 62 | €158 | €92 | -€66 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,885 | €17,788 | -€4,097 | -18.7% |
| Other operating charges | 640/8 | €1,253 | €2,082 | +€829 | +66.1% |
| Non-recurring operating charges | 66A | €81 | €0 | -€81 | -100% |
| Gross operating margin | 9900 | €161,430 | €123,481 | -€37,948 | -23.5% |
| Operating profit (loss) | 9901 | €138,053 | €103,520 | -€34,533 | -25.0% |
| Financial income | 75/76B | €3 | €4 | +€2 | +69.3% |
| Recurring financial income | 75 | €3 | €4 | +€2 | +69.3% |
| Financial charges | 65/66B | €1,509 | €1,221 | -€287 | -19.0% |
| Recurring financial charges | 65 | €1,509 | €1,221 | -€287 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €136,547 | €102,303 | -€34,244 | -25.1% |
| Income taxes | 67/77 | €32,275 | €22,912 | -€9,363 | -29.0% |
| Profit (loss) for the period | 9904 | €104,273 | €79,391 | -€24,881 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €104,273 | €79,391 | -€24,881 | -23.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.