OPE ET CONSILIO: 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.
OPE ET CONSILIO
Largest movements
- Tangible fixed assets -€14,943
down €14,943 (-11.4%), from €131,117 to €116,174
- Debts after one year -€14,882
down €14,882 (-23.1%), from €64,341 to €49,458
- Trade debts -€3,359
down €3,359 (-22.8%), from €14,758 to €11,399
- Gross operating margin +€3,077
up €3,077 (+13.7%), from €22,468 to €25,545
- Financial charges -€1,737
down €1,737 (-23.2%), from €7,499 to €5,762
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 | €163,596 | €147,268 | -€16,329 | -10.0% |
| Fixed assets | 21/28 | €131,117 | €116,174 | -€14,943 | -11.4% |
| Tangible fixed assets | 22/27 | €131,117 | €116,174 | -€14,943 | -11.4% |
| Land and buildings | 22 | €131,117 | €116,174 | -€14,943 | -11.4% |
| Current assets | 29/58 | €32,479 | €31,093 | -€1,386 | -4.3% |
| Amounts receivable within one year | 40/41 | €27,400 | €27,400 | = | 0.0% |
| Other amounts receivable | 41 | €27,400 | €27,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,749 | €3,348 | -€1,402 | -29.5% |
| Deferred charges and accrued income | 490/1 | €330 | €346 | +€16 | +4.9% |
| Total equity and liabilities | 10/49 | €163,596 | €147,268 | -€16,329 | -10.0% |
| Equity | 10/15 | -€69,886 | -€69,070 | +€816 | +1.2% |
| Contributions | 10/11 | €229,302 | €229,302 | = | 0.0% |
| Capital | 10 | €229,302 | €229,302 | = | 0.0% |
| Issued capital | 100 | €229,302 | €229,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€299,187 | -€298,372 | +€816 | +0.3% |
| Amounts payable | 17/49 | €233,482 | €216,338 | -€17,144 | -7.3% |
| Amounts payable after more than one year | 17 | €64,341 | €49,458 | -€14,882 | -23.1% |
| Financial debts | 170/4 | €64,341 | €49,458 | -€14,882 | -23.1% |
| Amounts payable within one year | 42/48 | €169,142 | €166,879 | -€2,262 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €13,785 | €14,882 | +€1,097 | +8.0% |
| Trade debts | 44 | €14,758 | €11,399 | -€3,359 | -22.8% |
| Suppliers | 440/4 | €14,758 | €11,399 | -€3,359 | -22.8% |
| Other amounts payable | 47/48 | €140,598 | €140,598 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,943 | €14,943 | = | 0.0% |
| Other operating charges | 640/8 | €3,905 | €4,025 | +€119 | +3.0% |
| Gross operating margin | 9900 | €22,468 | €25,545 | +€3,077 | +13.7% |
| Operating profit (loss) | 9901 | €3,619 | €6,577 | +€2,958 | +81.7% |
| Financial charges | 65/66B | €7,499 | €5,762 | -€1,737 | -23.2% |
| Recurring financial charges | 65 | €7,499 | €5,762 | -€1,737 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,879 | €816 | +€4,695 | |
| Profit (loss) for the period | 9904 | -€3,879 | €816 | +€4,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,879 | €816 | +€4,695 |
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 18 October 2026 via checked.be.