OPDEDRINCK: 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.
OPDEDRINCK
Largest movements
- Tangible fixed assets +€9,831
up €9,831 (+85.2%), from €11,540 to €21,371
of which Furniture and vehicles: +€11,082
- Receivables within one year +€8,554
up €8,554 (+71.7%), from €11,927 to €20,482
of which Trade receivables: +€5,809
- Cash +€5,086
up €5,086 (+96.7%), from €5,257 to €10,343
mainly Depreciation (+€10,954) and Tax, wage and social debts (+€9,059)
- Stocks and contracts +€2,685
up €2,685 (+34.1%), from €7,878 to €10,563
- Deferred charges and accrued income +€2,270
up €2,270 (+291%), from €780 to €3,050
- Tax, wage and social debts +€9,059
up €9,059 (+39.6%), from €22,858 to €31,917
of which Taxes: +€10,689
- Trade debts +€8,269
up €8,269 (+34.4%), from €24,069 to €32,338
- Debts after one year +€5,847
new in 2025: €5,847
- Current portion of long-term debt +€4,272
up €4,272 (+258%), from €1,653 to €5,926
- Profit (loss) carried forward +€979
up €979 (+3.8%), from -€25,517 to -€24,538
- Depreciation +€6,408
up €6,408 (+141%), from €4,546 to €10,954
- Staff costs +€5,479
up €5,479 (+26.0%), from €21,068 to €26,547
- Taxes -€3,204
down €3,204 (-38.8%), from €8,250 to €5,046
- Other operating charges +€953
up €953 (+38.5%), from €2,474 to €3,427
- Financial charges +€900
up €900 (+107%), from €839 to €1,739
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 | €41,663 | €70,090 | +€28,427 | +68.2% |
| Fixed assets | 21/28 | €15,820 | €25,651 | +€9,831 | +62.1% |
| Tangible fixed assets | 22/27 | €11,540 | €21,371 | +€9,831 | +85.2% |
| Plant, machinery and equipment | 23 | €10,163 | €10,289 | +€126 | +1.2% |
| Furniture and vehicles | 24 | - | €11,082 | +€11,082 | |
| Leasing and similar rights | 25 | €1,377 | - | -€1,377 | |
| Financial fixed assets | 28 | €4,280 | €4,280 | = | 0.0% |
| Current assets | 29/58 | €25,843 | €44,439 | +€18,596 | +72.0% |
| Stocks and contracts in progress | 3 | €7,878 | €10,563 | +€2,685 | +34.1% |
| Stocks | 30/36 | €7,878 | €10,563 | +€2,685 | +34.1% |
| Amounts receivable within one year | 40/41 | €11,927 | €20,482 | +€8,554 | +71.7% |
| Trade receivables | 40 | €826 | €6,636 | +€5,809 | +703% |
| Other amounts receivable | 41 | €11,101 | €13,846 | +€2,745 | +24.7% |
| Cash at bank and in hand | 54/58 | €5,257 | €10,343 | +€5,086 | +96.7% |
| Deferred charges and accrued income | 490/1 | €780 | €3,050 | +€2,270 | +291% |
| Total equity and liabilities | 10/49 | €41,663 | €70,090 | +€28,427 | +68.2% |
| Equity | 10/15 | -€6,917 | -€5,938 | +€979 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,517 | -€24,538 | +€979 | +3.8% |
| Amounts payable | 17/49 | €48,580 | €76,028 | +€27,448 | +56.5% |
| Amounts payable after more than one year | 17 | - | €5,847 | +€5,847 | |
| Financial debts | 170/4 | - | €5,847 | +€5,847 | |
| Amounts payable within one year | 42/48 | €48,580 | €70,181 | +€21,601 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €1,653 | €5,926 | +€4,272 | +258% |
| Trade debts | 44 | €24,069 | €32,338 | +€8,269 | +34.4% |
| Suppliers | 440/4 | €24,069 | €32,338 | +€8,269 | +34.4% |
| Taxes, remuneration and social security | 45 | €22,858 | €31,917 | +€9,059 | +39.6% |
| Taxes | 450/3 | €13,431 | €24,120 | +€10,689 | +79.6% |
| Remuneration and social security | 454/9 | €9,427 | €7,797 | -€1,630 | -17.3% |
| Remuneration, social security and pensions | 62 | €21,068 | €26,547 | +€5,479 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €10,954 | +€6,408 | +141% |
| Other operating charges | 640/8 | €2,474 | €3,427 | +€953 | +38.5% |
| Gross operating margin | 9900 | €49,218 | €48,353 | -€865 | -1.8% |
| Operating profit (loss) | 9901 | €21,130 | €7,426 | -€13,704 | -64.9% |
| Financial income | 75/76B | €468 | €338 | -€131 | -27.9% |
| Recurring financial income | 75 | €468 | €338 | -€131 | -27.9% |
| Financial charges | 65/66B | €839 | €1,739 | +€900 | +107% |
| Recurring financial charges | 65 | €839 | €1,739 | +€900 | +107% |
| Profit (loss) for the period before taxes | 9903 | €20,760 | €6,025 | -€14,735 | -71.0% |
| Income taxes | 67/77 | €8,250 | €5,046 | -€3,204 | -38.8% |
| Profit (loss) for the period | 9904 | €12,510 | €979 | -€11,531 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,510 | €979 | -€11,531 | -92.2% |
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 27 October 2026 via checked.be.