OPC4U: what changed
Two fiscal 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.
OPC4U
Largest movements
- Deferred charges and accrued income +€2,590
up €2,590 (+18.8%), from €13,801 to €16,392
- Tangible fixed assets -€1,310
down €1,310 (-40.6%), from €3,228 to €1,919
of which Furniture and vehicles: -€1,057
- Tax, wage and social debts +€14,292
up €14,292 (+190.6%), from €7,497 to €21,789
of which Remuneration and social security: +€9,392
- Other debts -€14,213
down €14,213 (-94.1%), from €15,097 to €884
- Reserves +€2,132
up €2,132 (+3.8%), from €55,995 to €58,128
- Trade debts -€1,225
down €1,225 (-94.9%), from €1,291 to €66
- Other operating charges +€9,166
up €9,166 (+3169.8%), from €289 to €9,455
- Gross operating margin +€3,111
up €3,111 (+26.4%), from €11,763 to €14,874
- Taxes -€1,302
down €1,302 (-43.7%), from €2,984 to €1,681
- Depreciation -€519
down €519 (-28.4%), from €1,829 to €1,310
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.
Cash bridge derived
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 | €98,481 | €99,716 | +€1,235 | +1.3% |
| Fixed assets | 21/28 | €3,228 | €1,919 | -€1,310 | -40.6% |
| Tangible fixed assets | 22/27 | €3,228 | €1,919 | -€1,310 | -40.6% |
| Furniture and vehicles | 24 | €1,057 | €0 | -€1,057 | -100.0% |
| Other tangible fixed assets | 26 | €2,172 | €1,919 | -€253 | -11.7% |
| Current assets | 29/58 | €95,252 | €97,797 | +€2,545 | +2.7% |
| Amounts receivable within one year | 40/41 | €11,016 | €11,848 | +€832 | +7.6% |
| Trade receivables | 40 | €8,999 | €9,831 | +€832 | +9.2% |
| Other amounts receivable | 41 | €2,016 | €2,016 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,435 | €69,558 | -€877 | -1.2% |
| Deferred charges and accrued income | 490/1 | €13,801 | €16,392 | +€2,590 | +18.8% |
| Total equity and liabilities | 10/49 | €98,481 | €99,716 | +€1,235 | +1.3% |
| Equity | 10/15 | €74,595 | €76,728 | +€2,132 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,995 | €58,128 | +€2,132 | +3.8% |
| Distributable reserves | 133 | €55,995 | €58,128 | +€2,132 | +3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,885 | €22,988 | -€897 | -3.8% |
| Amounts payable within one year | 42/48 | €23,885 | €22,738 | -€1,147 | -4.8% |
| Trade debts | 44 | €1,291 | €66 | -€1,225 | -94.9% |
| Suppliers | 440/4 | €1,291 | €66 | -€1,225 | -94.9% |
| Taxes, remuneration and social security | 45 | €7,497 | €21,789 | +€14,292 | +190.6% |
| Taxes | 450/3 | €7,497 | €12,397 | +€4,900 | +65.4% |
| Remuneration and social security | 454/9 | - | €9,392 | +€9,392 | |
| Other amounts payable | 47/48 | €15,097 | €884 | -€14,213 | -94.1% |
| Accrued charges and deferred income | 492/3 | €0 | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,829 | €1,310 | -€519 | -28.4% |
| Other operating charges | 640/8 | €289 | €9,455 | +€9,166 | +3169.8% |
| Gross operating margin | 9900 | €11,763 | €14,874 | +€3,111 | +26.4% |
| Operating profit (loss) | 9901 | €9,645 | €4,109 | -€5,536 | -57.4% |
| Financial charges | 65/66B | €229 | €295 | +€66 | +28.6% |
| Recurring financial charges | 65 | €229 | €295 | +€66 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €9,415 | €3,814 | -€5,602 | -59.5% |
| Income taxes | 67/77 | €2,984 | €1,681 | -€1,302 | -43.7% |
| Profit (loss) for the period | 9904 | €6,432 | €2,132 | -€4,299 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,432 | €2,132 | -€4,299 | -66.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.