Opara-Van dijk: 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.
Opara-Van dijk
Largest movements
- Receivables within one year -€42,578
down €42,578 (-87.0%), from €48,965 to €6,387
of which Trade receivables: -€42,578
- Tangible fixed assets +€809
new in 2024: €809
- Trade debts -€31,778
down €31,778 (-77.2%), from €41,182 to €9,404
- Other debts -€19,275
down €19,275 (-39.1%), from €49,279 to €30,004
- Tax, wage and social debts +€4,920
up €4,920 (+209%), from €2,352 to €7,272
- Profit (loss) carried forward +€4,364
up €4,364 (+12.1%), from -€36,067 to -€31,703
- Gross operating margin +€5,675
up €5,675 (+305%), from €1,860 to €7,535
- Taxes +€1,800
new in 2024: €1,800
- Other operating charges -€80
down €80 (-5.9%), from €1,353 to €1,273
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,346 | €33,577 | -€41,769 | -55.4% |
| Fixed assets | 21/28 | €2,806 | €3,615 | +€809 | +28.8% |
| Tangible fixed assets | 22/27 | - | €809 | +€809 | |
| Furniture and vehicles | 24 | - | €809 | +€809 | |
| Financial fixed assets | 28 | €2,806 | €2,806 | = | 0.0% |
| Current assets | 29/58 | €72,540 | €29,962 | -€42,578 | -58.7% |
| Amounts receivable within one year | 40/41 | €48,965 | €6,387 | -€42,578 | -87.0% |
| Trade receivables | 40 | €48,936 | €6,358 | -€42,578 | -87.0% |
| Other amounts receivable | 41 | €29 | €29 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,937 | €22,937 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €638 | €638 | = | 0.0% |
| Total equity and liabilities | 10/49 | €75,346 | €33,577 | -€41,769 | -55.4% |
| Equity | 10/15 | -€17,467 | -€13,103 | +€4,364 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,067 | -€31,703 | +€4,364 | +12.1% |
| Amounts payable | 17/49 | €92,813 | €46,680 | -€46,133 | -49.7% |
| Amounts payable within one year | 42/48 | €92,813 | €46,680 | -€46,133 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €41,182 | €9,404 | -€31,778 | -77.2% |
| Suppliers | 440/4 | €41,182 | €9,404 | -€31,778 | -77.2% |
| Taxes, remuneration and social security | 45 | €2,352 | €7,272 | +€4,920 | +209% |
| Taxes | 450/3 | €2,352 | €7,272 | +€4,920 | +209% |
| Other amounts payable | 47/48 | €49,279 | €30,004 | -€19,275 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €16 | +€16 | |
| Other operating charges | 640/8 | €1,353 | €1,273 | -€80 | -5.9% |
| Non-recurring operating charges | 66A | €0 | €82 | +€82 | |
| Gross operating margin | 9900 | €1,860 | €7,535 | +€5,675 | +305% |
| Operating profit (loss) | 9901 | €507 | €6,164 | +€5,657 | +1,116% |
| Profit (loss) for the period before taxes | 9903 | €507 | €6,164 | +€5,657 | +1,116% |
| Income taxes | 67/77 | - | €1,800 | +€1,800 | |
| Profit (loss) for the period | 9904 | €507 | €4,364 | +€3,857 | +761% |
| Profit (loss) for the period to be appropriated | 9905 | €507 | €4,364 | +€3,857 | +761% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.