Opérateurs & Prestations Cop: what changed
What changed
Opérateurs & Prestations Cop
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
-€138,318
2024 · €2,994-€141,312
Equity
€306,949
2024 · €413,233-€106,284
Cash
€363,529
2024 · €228,146+€135,383
Balance sheet total
€1.8m
2024 · €1.8m+€4,688
Largest movements
Assets
- Cash +€135,383
up €135,383 (+59.3%), from €228,146 to €363,529
mainly Depreciation (+€318,482) and Trade debts (+€106,315)
- Tangible fixed assets -€70,570
down €70,570 (-7.5%), from €935,481 to €864,911
of which Leasing and similar rights: -€45,602
- Receivables within one year -€52,193
down €52,193 (-8.2%), from €639,029 to €586,835
of which Other amounts receivable: -€48,101
Equity and liabilities
- Profit (loss) carried forward -€138,318
down €138,318 (-38.4%), from €360,233 to €221,915
- Trade debts +€106,315
up €106,315 (+29.6%), from €359,457 to €465,771
- Short-term financial debts +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Debts after one year -€99,587
down €99,587 (-17.2%), from €578,975 to €479,388
- Current portion of long-term debt +€46,448
up €46,448 (+20.1%), from €231,597 to €278,046
Income statement
- Staff costs +€381,001
up €381,001 (+59.7%), from €637,862 to €1.0m
- Gross operating margin +€317,477
up €317,477 (+34.2%), from €927,519 to €1.2m
- Depreciation +€74,657
up €74,657 (+30.6%), from €243,824 to €318,482
- Financial income +€31,481
up €31,481 (+362%), from €8,698 to €40,178
of which Financial income: +€32,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,994
Gross operating margin
+€317,477
Staff costs
-€381,001
Depreciation
-€74,657
Write-downs
-€12,205
Other operating charges
-€6,514
Other operating items
-€6,176
Financial income
+€31,481
Financial charges
-€5,814
Taxes
-€3,902
Result 2025
-€138,318
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€307,161
Investment
-€250,673
Financing
+€78,895
Cash 2024
€228,146
From operations (derived)
+€307,161
Net result for the year
-€138,318
Depreciation
+€318,482
Stocks and contracts
+€6,960
Receivables within one year
+€52,193
Deferred charges and accrued income
+€3,733
Trade debts
+€106,315
Tax, wage and social debts
-€45,529
Accrued charges and deferred income
+€3,326
Investment (derived)
-€250,673
Investment in fixed assets (net)
-€250,673
Financing
+€78,895
Debts after one year
-€99,587
Current portion of long-term debt
+€46,448
Short-term financial debts
+€100,000
Contributions, distributions and other
+€32,034
Cash 2025
€363,529
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,843,386 | €1,848,074 | +€4,688 | +0.3% |
| Fixed assets | 21/28 | €940,906 | €873,097 | -€67,808 | -7.2% |
| Intangible fixed assets | 21 | €5,425 | €8,186 | +€2,761 | +50.9% |
| Tangible fixed assets | 22/27 | €935,481 | €864,911 | -€70,570 | -7.5% |
| Plant, machinery and equipment | 23 | €67,571 | €61,543 | -€6,029 | -8.9% |
| Furniture and vehicles | 24 | €105,994 | €91,503 | -€14,491 | -13.7% |
| Leasing and similar rights | 25 | €729,264 | €683,663 | -€45,602 | -6.3% |
| Other tangible fixed assets | 26 | €32,652 | €28,203 | -€4,449 | -13.6% |
| Current assets | 29/58 | €902,480 | €974,977 | +€72,497 | +8.0% |
| Stocks and contracts in progress | 3 | €6,960 | - | -€6,960 | |
| Stocks | 30/36 | €6,960 | - | -€6,960 | |
| Amounts receivable within one year | 40/41 | €639,029 | €586,835 | -€52,193 | -8.2% |
| Trade receivables | 40 | €555,672 | €551,580 | -€4,092 | -0.7% |
| Other amounts receivable | 41 | €83,356 | €35,255 | -€48,101 | -57.7% |
| Cash at bank and in hand | 54/58 | €228,146 | €363,529 | +€135,383 | +59.3% |
| Deferred charges and accrued income | 490/1 | €28,345 | €24,612 | -€3,733 | -13.2% |
| Total equity and liabilities | 10/49 | €1,843,386 | €1,848,074 | +€4,688 | +0.3% |
| Equity | 10/15 | €413,233 | €306,949 | -€106,284 | -25.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €360,233 | €221,915 | -€138,318 | -38.4% |
| Investment grants | 15 | - | €32,034 | +€32,034 | |
| Amounts payable | 17/49 | €1,430,153 | €1,541,126 | +€110,973 | +7.8% |
| Amounts payable after more than one year | 17 | €578,975 | €479,388 | -€99,587 | -17.2% |
| Financial debts | 170/4 | €578,975 | €479,388 | -€99,587 | -17.2% |
| Amounts payable within one year | 42/48 | €851,178 | €1,058,412 | +€207,234 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €231,597 | €278,046 | +€46,448 | +20.1% |
| Financial debts | 43 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Credit institutions | 430/8 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Trade debts | 44 | €359,457 | €465,771 | +€106,315 | +29.6% |
| Suppliers | 440/4 | €359,457 | €465,771 | +€106,315 | +29.6% |
| Taxes, remuneration and social security | 45 | €110,124 | €64,596 | -€45,529 | -41.3% |
| Taxes | 450/3 | €66,416 | €204 | -€66,212 | -99.7% |
| Remuneration and social security | 454/9 | €43,708 | €64,392 | +€20,684 | +47.3% |
| Accrued charges and deferred income | 492/3 | - | €3,326 | +€3,326 | |
| Remuneration, social security and pensions | 62 | €637,862 | €1,018,863 | +€381,001 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243,824 | €318,482 | +€74,657 | +30.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €422 | €12,627 | +€12,205 | +2,891% |
| Other operating charges | 640/8 | €10,586 | €17,100 | +€6,514 | +61.5% |
| Non-recurring operating charges | 66A | - | €6,176 | +€6,176 | |
| Gross operating margin | 9900 | €927,519 | €1,244,996 | +€317,477 | +34.2% |
| Operating profit (loss) | 9901 | €34,825 | -€128,252 | -€163,077 | |
| Financial income | 75/76B | €8,698 | €40,178 | +€31,481 | +362% |
| Recurring financial income | 75 | €7,678 | €40,178 | +€32,501 | +423% |
| Non-recurring financial income | 76B | €1,020 | - | -€1,020 | |
| Financial charges | 65/66B | €44,268 | €50,083 | +€5,814 | +13.1% |
| Recurring financial charges | 65 | €39,409 | €50,083 | +€10,673 | +27.1% |
| Non-recurring financial charges | 66B | €4,859 | - | -€4,859 | |
| Profit (loss) for the period before taxes | 9903 | -€746 | -€138,156 | -€137,410 | -18,410% |
| Income taxes | 67/77 | -€3,740 | €162 | +€3,902 | |
| Profit (loss) for the period | 9904 | €2,994 | -€138,318 | -€141,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,994 | -€138,318 | -€141,312 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.