OPDECA: 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.
OPDECA
Largest movements
- Receivables within one year -€5,593
down €5,593 (-40.2%), from €13,903 to €8,311
of which Other amounts receivable: -€3,273
- Tangible fixed assets -€4,919
down €4,919 (-6.5%), from €75,213 to €70,293
of which Land and buildings: -€4,736
- Cash -€1,199
down €1,199 (-16.0%), from €7,493 to €6,294
mainly Debts after one year (-€8,167) and Trade debts (-€4,544)
- Debts after one year -€8,167
down €8,167 (-17.0%), from €47,914 to €39,747
- Trade debts -€4,544
down €4,544 (-75.8%), from €5,996 to €1,452
- Reserves -€1,859
down €1,859 (-23.5%), from €7,898 to €6,038
of which Distributable reserves: -€1,859
- Other debts +€1,788
up €1,788 (+9.1%), from €19,747 to €21,534
- Gross operating margin -€4,940
down €4,940 (-40.2%), from €12,279 to €7,340
- Taxes -€564
down €564 (-100.0%), from €564 to €0
- Depreciation +€385
up €385 (+7.2%), from €5,310 to €5,695
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 | €109,366 | €96,831 | -€12,535 | -11.5% |
| Fixed assets | 21/28 | €75,213 | €70,293 | -€4,919 | -6.5% |
| Tangible fixed assets | 22/27 | €75,213 | €70,293 | -€4,919 | -6.5% |
| Land and buildings | 22 | €71,617 | €66,882 | -€4,736 | -6.6% |
| Plant, machinery and equipment | 23 | €3,430 | €3,364 | -€65 | -1.9% |
| Furniture and vehicles | 24 | €166 | €48 | -€118 | -71.3% |
| Current assets | 29/58 | €34,153 | €26,537 | -€7,615 | -22.3% |
| Stocks and contracts in progress | 3 | €10,795 | €10,701 | -€95 | -0.9% |
| Stocks | 30/36 | €10,795 | €10,701 | -€95 | -0.9% |
| Amounts receivable within one year | 40/41 | €13,903 | €8,311 | -€5,593 | -40.2% |
| Trade receivables | 40 | €10,631 | €8,311 | -€2,320 | -21.8% |
| Other amounts receivable | 41 | €3,273 | €0 | -€3,273 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,493 | €6,294 | -€1,199 | -16.0% |
| Deferred charges and accrued income | 490/1 | €1,961 | €1,232 | -€729 | -37.2% |
| Total equity and liabilities | 10/49 | €109,366 | €96,831 | -€12,535 | -11.5% |
| Equity | 10/15 | €26,490 | €23,890 | -€2,600 | -9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,898 | €6,038 | -€1,859 | -23.5% |
| Non-distributable reserves | 130/1 | €268 | €268 | = | 0.0% |
| Reserves not available under the articles | 1311 | €268 | €268 | = | 0.0% |
| Distributable reserves | 133 | €7,630 | €5,770 | -€1,859 | -24.4% |
| Profit (loss) carried forward | 14 | - | -€741 | -€741 | |
| Amounts payable | 17/49 | €82,876 | €72,941 | -€9,935 | -12.0% |
| Amounts payable after more than one year | 17 | €47,914 | €39,747 | -€8,167 | -17.0% |
| Financial debts | 170/4 | €47,914 | €39,747 | -€8,167 | -17.0% |
| Amounts payable within one year | 42/48 | €33,682 | €31,702 | -€1,980 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €7,939 | €8,167 | +€228 | +2.9% |
| Trade debts | 44 | €5,996 | €1,452 | -€4,544 | -75.8% |
| Suppliers | 440/4 | €5,996 | €1,452 | -€4,544 | -75.8% |
| Taxes, remuneration and social security | 45 | €0 | €548 | +€548 | |
| Taxes | 450/3 | €0 | €548 | +€548 | |
| Other amounts payable | 47/48 | €19,747 | €21,534 | +€1,788 | +9.1% |
| Accrued charges and deferred income | 492/3 | €1,280 | €1,492 | +€212 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,310 | €5,695 | +€385 | +7.2% |
| Other operating charges | 640/8 | €1,206 | €1,222 | +€17 | +1.4% |
| Gross operating margin | 9900 | €12,279 | €7,340 | -€4,940 | -40.2% |
| Operating profit (loss) | 9901 | €5,763 | €422 | -€5,341 | -92.7% |
| Financial income | 75/76B | €50 | €78 | +€28 | +55.9% |
| Recurring financial income | 75 | €50 | €78 | +€28 | +55.9% |
| Financial charges | 65/66B | €3,101 | €3,100 | -€1 | 0.0% |
| Recurring financial charges | 65 | €3,101 | €3,100 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,712 | -€2,600 | -€5,312 | |
| Income taxes | 67/77 | €564 | €0 | -€564 | -100.0% |
| Profit (loss) for the period | 9904 | €2,149 | -€2,600 | -€4,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,149 | -€2,600 | -€4,748 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.