OPDESIGN: 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.
OPDESIGN
Largest movements
- Tangible fixed assets -€15,839
down €15,839 (-6.3%), from €249,937 to €234,098
of which Land and buildings: -€15,839
- Cash -€9,810
down €9,810 (-44.8%), from €21,895 to €12,085
mainly Net result for the year (-€16,603) and Other debts (-€6,703)
- Reserves -€16,603
down €16,603 (-15.9%), from €104,176 to €87,573
of which Distributable reserves: -€16,603
- Other debts -€6,703
down €6,703 (-4.5%), from €147,676 to €140,973
- Gross operating margin -€22,668
down €22,668 (-86.6%), from €26,174 to €3,506
- Financial charges -€4,596
down €4,596 (-99.1%), from €4,639 to €44
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.
Cash bridge derived
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 | €271,832 | €248,526 | -€23,306 | -8.6% |
| Fixed assets | 21/28 | €249,937 | €234,098 | -€15,839 | -6.3% |
| Tangible fixed assets | 22/27 | €249,937 | €234,098 | -€15,839 | -6.3% |
| Land and buildings | 22 | €249,937 | €234,098 | -€15,839 | -6.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €21,895 | €14,428 | -€7,467 | -34.1% |
| Cash at bank and in hand | 54/58 | €21,895 | €12,085 | -€9,810 | -44.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,343 | +€2,343 | |
| Total equity and liabilities | 10/49 | €271,832 | €248,526 | -€23,306 | -8.6% |
| Equity | 10/15 | €122,776 | €106,173 | -€16,603 | -13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,176 | €87,573 | -€16,603 | -15.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,316 | €85,713 | -€16,603 | -16.2% |
| Amounts payable | 17/49 | €149,056 | €142,353 | -€6,703 | -4.5% |
| Amounts payable within one year | 42/48 | €149,056 | €142,353 | -€6,703 | -4.5% |
| Taxes, remuneration and social security | 45 | €1,380 | €1,380 | = | 0.0% |
| Taxes | 450/3 | €1,380 | €1,380 | = | 0.0% |
| Other amounts payable | 47/48 | €147,676 | €140,973 | -€6,703 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,937 | €15,839 | -€98 | -0.6% |
| Other operating charges | 640/8 | €4,463 | €4,226 | -€237 | -5.3% |
| Gross operating margin | 9900 | €26,174 | €3,506 | -€22,668 | -86.6% |
| Operating profit (loss) | 9901 | €5,774 | -€16,560 | -€22,334 | |
| Financial charges | 65/66B | €4,639 | €44 | -€4,596 | -99.1% |
| Recurring financial charges | 65 | €4,639 | €44 | -€4,596 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €1,135 | -€16,603 | -€17,739 | |
| Profit (loss) for the period | 9904 | €1,135 | -€16,603 | -€17,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,135 | -€16,603 | -€17,739 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.