OPDORP: 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.
OPDORP
Largest movements
- Tangible fixed assets -€151,038
down €151,038 (-33.9%), from €444,918 to €293,881
- Receivables within one year -€145,885
down €145,885 (-21.0%), from €694,996 to €549,111
of which Other amounts receivable: -€167,175
- Cash -€30,039
down €30,039 (-58.3%), from €51,505 to €21,467
mainly Other debts (-€213,831) and Net result for the year (-€81,603)
- Other debts -€213,831
down €213,831 (-100.0%), from €213,831 to €0
- Profit (loss) carried forward -€81,603
down €81,603 (-23.6%), from -€346,431 to -€428,034
- Debts after one year -€25,447
down €25,447 (-25.7%), from €98,832 to €73,385
- Staff costs +€73,180
up €73,180 (+10.4%), from €704,059 to €777,239
- Depreciation +€12,915
up €12,915 (+9.4%), from €138,122 to €151,037
- Financial income +€12,359
up €12,359 (+621075.4%), from €2 to €12,361
- Financial charges -€9,903
down €9,903 (-39.1%), from €25,317 to €15,415
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 | €1,213,876 | €893,142 | -€320,734 | -26.4% |
| Fixed assets | 21/28 | €446,133 | €295,096 | -€151,038 | -33.9% |
| Tangible fixed assets | 22/27 | €444,918 | €293,881 | -€151,038 | -33.9% |
| Furniture and vehicles | 24 | €444,918 | €293,881 | -€151,038 | -33.9% |
| Financial fixed assets | 28 | €1,215 | €1,215 | = | 0.0% |
| Current assets | 29/58 | €767,743 | €598,047 | -€169,696 | -22.1% |
| Amounts receivable within one year | 40/41 | €694,996 | €549,111 | -€145,885 | -21.0% |
| Trade receivables | 40 | €345,325 | €366,614 | +€21,290 | +6.2% |
| Other amounts receivable | 41 | €349,671 | €182,497 | -€167,175 | -47.8% |
| Current investments | 50/53 | €1,775 | €1,775 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,505 | €21,467 | -€30,039 | -58.3% |
| Deferred charges and accrued income | 490/1 | €19,467 | €25,694 | +€6,228 | +32.0% |
| Total equity and liabilities | 10/49 | €1,213,876 | €893,142 | -€320,734 | -26.4% |
| Equity | 10/15 | €722,210 | €640,607 | -€81,603 | -11.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,048,641 | €1,048,641 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €707,208 | €707,208 | = | 0.0% |
| Distributable reserves | 133 | €339,433 | €339,433 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€346,431 | -€428,034 | -€81,603 | -23.6% |
| Amounts payable | 17/49 | €491,666 | €252,535 | -€239,131 | -48.6% |
| Amounts payable after more than one year | 17 | €98,832 | €73,385 | -€25,447 | -25.7% |
| Financial debts | 170/4 | €98,832 | €73,385 | -€25,447 | -25.7% |
| Amounts payable within one year | 42/48 | €379,776 | €170,062 | -€209,714 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €24,184 | €25,447 | +€1,263 | +5.2% |
| Trade debts | 44 | €52,713 | €60,295 | +€7,582 | +14.4% |
| Suppliers | 440/4 | €52,713 | €60,295 | +€7,582 | +14.4% |
| Taxes, remuneration and social security | 45 | €89,048 | €84,320 | -€4,728 | -5.3% |
| Taxes | 450/3 | €18,317 | €11,143 | -€7,174 | -39.2% |
| Remuneration and social security | 454/9 | €70,730 | €73,176 | +€2,446 | +3.5% |
| Other amounts payable | 47/48 | €213,831 | €0 | -€213,831 | -100.0% |
| Accrued charges and deferred income | 492/3 | €13,057 | €9,088 | -€3,969 | -30.4% |
| Non-recurring operating income | 76A | €8,250 | €0 | -€8,250 | -100.0% |
| Remuneration, social security and pensions | 62 | €704,059 | €777,239 | +€73,180 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,122 | €151,037 | +€12,915 | +9.4% |
| Other operating charges | 640/8 | €19,443 | €21,854 | +€2,411 | +12.4% |
| Gross operating margin | 9900 | €863,663 | €871,581 | +€7,918 | +0.9% |
| Operating profit (loss) | 9901 | €2,038 | -€78,550 | -€80,588 | |
| Financial income | 75/76B | €2 | €12,361 | +€12,359 | +621075.4% |
| Recurring financial income | 75 | €2 | €12,361 | +€12,359 | +621075.4% |
| Financial charges | 65/66B | €25,317 | €15,415 | -€9,903 | -39.1% |
| Recurring financial charges | 65 | €25,317 | €15,415 | -€9,903 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,277 | -€81,603 | -€58,326 | -250.6% |
| Profit (loss) for the period | 9904 | -€23,277 | -€81,603 | -€58,326 | -250.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,277 | -€81,603 | -€58,326 | -250.6% |
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 8 October 2026 via checked.be.