OP'T ROODT: 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'T ROODT
Largest movements
- Receivables within one year -€27,952
down €27,952 (-60.3%), from €46,319 to €18,366
of which Trade receivables: -€28,008
- Stocks and contracts -€22,134
down €22,134 (-22.9%), from €96,660 to €74,527
- Deferred charges and accrued income +€8,382
up €8,382 (+179%), from €4,687 to €13,069
- Tangible fixed assets -€6,554
down €6,554 (-1.8%), from €363,309 to €356,755
of which Land and buildings: -€8,800
- Trade debts -€23,535
down €23,535 (-77.2%), from €30,481 to €6,946
- Short-term financial debts -€14,930
down €14,930 (-100%), from €14,930 to €0
- Other debts -€9,379
down €9,379 (-19.9%), from €47,028 to €37,649
- Gross operating margin +€28,102
up €28,102 (+1,152%), from €2,439 to €30,541
- Depreciation +€5,800
up €5,800 (+25.3%), from €22,949 to €28,749
- Financial income +€1,998
up €1,998 (+103%), from €1,949 to €3,946
- Other operating charges +€1,224
up €1,224 (+76.9%), from €1,591 to €2,815
- Financial charges +€660
up €660 (+45.5%), from €1,452 to €2,112
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 | €513,209 | €467,745 | -€45,464 | -8.9% |
| Fixed assets | 21/28 | €365,309 | €358,755 | -€6,554 | -1.8% |
| Tangible fixed assets | 22/27 | €363,309 | €356,755 | -€6,554 | -1.8% |
| Land and buildings | 22 | €263,648 | €254,848 | -€8,800 | -3.3% |
| Plant, machinery and equipment | 23 | €9,279 | €10,074 | +€795 | +8.6% |
| Furniture and vehicles | 24 | €3,570 | €930 | -€2,640 | -73.9% |
| Other tangible fixed assets | 26 | €86,812 | €90,903 | +€4,091 | +4.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €147,900 | €108,990 | -€38,910 | -26.3% |
| Stocks and contracts in progress | 3 | €96,660 | €74,527 | -€22,134 | -22.9% |
| Stocks | 30/36 | €96,660 | €74,527 | -€22,134 | -22.9% |
| Amounts receivable within one year | 40/41 | €46,319 | €18,366 | -€27,952 | -60.3% |
| Trade receivables | 40 | €46,260 | €18,252 | -€28,008 | -60.5% |
| Other amounts receivable | 41 | €59 | €115 | +€56 | +95.0% |
| Cash at bank and in hand | 54/58 | €234 | €3,027 | +€2,793 | +1,191% |
| Deferred charges and accrued income | 490/1 | €4,687 | €13,069 | +€8,382 | +179% |
| Total equity and liabilities | 10/49 | €513,209 | €467,745 | -€45,464 | -8.9% |
| Equity | 10/15 | €284,225 | €284,895 | +€670 | +0.2% |
| Contributions | 10/11 | €305,184 | €305,184 | = | 0.0% |
| Reserves | 13 | €785 | €785 | = | 0.0% |
| Tax-exempt reserves | 132 | €209 | €209 | = | 0.0% |
| Distributable reserves | 133 | €576 | €576 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,745 | -€21,075 | +€670 | +3.1% |
| Amounts payable | 17/49 | €228,984 | €182,850 | -€46,134 | -20.1% |
| Amounts payable after more than one year | 17 | €134,000 | €134,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €134,000 | €134,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,926 | €47,460 | -€47,465 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €2,347 | €0 | -€2,347 | -100% |
| Financial debts | 43 | €14,930 | €0 | -€14,930 | -100% |
| Other loans | 439 | €14,930 | €0 | -€14,930 | -100% |
| Trade debts | 44 | €30,481 | €6,946 | -€23,535 | -77.2% |
| Suppliers | 440/4 | €30,481 | €6,946 | -€23,535 | -77.2% |
| Taxes, remuneration and social security | 45 | €140 | €2,866 | +€2,726 | +1,954% |
| Taxes | 450/3 | €140 | €2,866 | +€2,726 | +1,954% |
| Other amounts payable | 47/48 | €47,028 | €37,649 | -€9,379 | -19.9% |
| Accrued charges and deferred income | 492/3 | €58 | €1,390 | +€1,331 | +2,287% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,949 | €28,749 | +€5,800 | +25.3% |
| Other operating charges | 640/8 | €1,591 | €2,815 | +€1,224 | +76.9% |
| Gross operating margin | 9900 | €2,439 | €30,541 | +€28,102 | +1,152% |
| Operating profit (loss) | 9901 | -€22,102 | -€1,024 | +€21,078 | +95.4% |
| Financial income | 75/76B | €1,949 | €3,946 | +€1,998 | +103% |
| Recurring financial income | 75 | €1,949 | €3,946 | +€1,998 | +103% |
| Financial charges | 65/66B | €1,452 | €2,112 | +€660 | +45.5% |
| Recurring financial charges | 65 | €1,452 | €2,112 | +€660 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,605 | €811 | +€22,416 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.8% |
| Profit (loss) for the period | 9904 | -€21,745 | €670 | +€22,415 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,745 | €670 | +€22,415 |
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 30 October 2026 via checked.be.