OPC Invest: what changed
OPC Invest
Largest movements
- Cash -€27,363
down €27,363 (-76.1%), from €35,956 to €8,593
mainly Trade debts (-€26,861) and Stocks and contracts (-€25,083)
- Stocks and contracts +€25,083
up €25,083 (+148%), from €16,953 to €42,036
- Receivables within one year +€21,066
new in 2025: €21,066
of which Other amounts receivable: +€19,237
- Reserves +€34,866
up €34,866 (+366%), from €9,528 to €44,394
- Trade debts -€26,861
down €26,861 (-70.6%), from €38,038 to €11,177
- Tax, wage and social debts +€9,241
up €9,241 (+276%), from €3,343 to €12,584
- Other debts +€1,540
new in 2025: €1,540
- Gross operating margin +€35,341
up €35,341 (+273%), from €12,928 to €48,269
- Taxes +€9,982
up €9,982 (+416%), from €2,400 to €12,382
- Depreciation -€925
no longer reported in 2025 (was €925)
- Other operating charges +€882
up €882 (+1,763%), from €50 to €932
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,909 | €71,695 | +€18,786 | +35.5% |
| Current assets | 29/58 | €52,909 | €71,695 | +€18,786 | +35.5% |
| Stocks and contracts in progress | 3 | €16,953 | €42,036 | +€25,083 | +148% |
| Stocks | 30/36 | €16,953 | €42,036 | +€25,083 | +148% |
| Amounts receivable within one year | 40/41 | - | €21,066 | +€21,066 | |
| Trade receivables | 40 | - | €1,829 | +€1,829 | |
| Other amounts receivable | 41 | - | €19,237 | +€19,237 | |
| Cash at bank and in hand | 54/58 | €35,956 | €8,593 | -€27,363 | -76.1% |
| Total equity and liabilities | 10/49 | €52,909 | €71,695 | +€18,786 | +35.5% |
| Equity | 10/15 | €11,528 | €46,394 | +€34,866 | +302% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,528 | €44,394 | +€34,866 | +366% |
| Distributable reserves | 133 | €9,528 | €44,394 | +€34,866 | +366% |
| Amounts payable | 17/49 | €41,381 | €25,301 | -€16,080 | -38.9% |
| Amounts payable within one year | 42/48 | €41,381 | €25,301 | -€16,080 | -38.9% |
| Trade debts | 44 | €38,038 | €11,177 | -€26,861 | -70.6% |
| Suppliers | 440/4 | €38,038 | €11,177 | -€26,861 | -70.6% |
| Taxes, remuneration and social security | 45 | €3,343 | €12,584 | +€9,241 | +276% |
| Taxes | 450/3 | €3,343 | €12,584 | +€9,241 | +276% |
| Other amounts payable | 47/48 | - | €1,540 | +€1,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | - | -€925 | |
| Other operating charges | 640/8 | €50 | €932 | +€882 | +1,763% |
| Gross operating margin | 9900 | €12,928 | €48,269 | +€35,341 | +273% |
| Operating profit (loss) | 9901 | €11,953 | €47,338 | +€35,385 | +296% |
| Financial charges | 65/66B | €25 | €90 | +€65 | +257% |
| Recurring financial charges | 65 | €25 | €90 | +€65 | +257% |
| Profit (loss) for the period before taxes | 9903 | €11,928 | €47,248 | +€35,320 | +296% |
| Income taxes | 67/77 | €2,400 | €12,382 | +€9,982 | +416% |
| Profit (loss) for the period | 9904 | €9,528 | €34,866 | +€25,338 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €9,528 | €34,866 | +€25,338 | +266% |
Next steps
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 6 November 2026 via checked.be.