OPERIS: 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.
OPERIS
Largest movements
- Cash -€30,365
down €30,365 (-6.7%), from €452,706 to €422,341
mainly Contributions, distributions and other (-€149,279) and Current portion of long-term debt (-€5,742)
- Tangible fixed assets -€9,775
down €9,775 (-45.9%), from €21,276 to €11,501
of which Furniture and vehicles: -€11,850
- Reserves -€122,424
down €122,424 (-30.9%), from €395,717 to €273,293
of which Distributable reserves: -€120,564
- Other debts +€80,722
up €80,722 (+108%), from €74,456 to €155,178
- Current portion of long-term debt -€5,742
down €5,742 (-100%), from €5,742 to €0
- Gross operating margin -€28,589
down €28,589 (-36.6%), from €78,149 to €49,559
- Taxes -€7,621
down €7,621 (-40.1%), from €18,989 to €11,368
- Financial income +€1,928
up €1,928 (+172%), from €1,120 to €3,049
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 | €530,238 | €486,032 | -€44,206 | -8.3% |
| Fixed assets | 21/28 | €22,101 | €12,326 | -€9,775 | -44.2% |
| Tangible fixed assets | 22/27 | €21,276 | €11,501 | -€9,775 | -45.9% |
| Plant, machinery and equipment | 23 | - | €2,076 | +€2,076 | |
| Furniture and vehicles | 24 | €21,276 | €9,426 | -€11,850 | -55.7% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €508,137 | €473,706 | -€34,431 | -6.8% |
| Amounts receivable within one year | 40/41 | €52,706 | €48,462 | -€4,244 | -8.1% |
| Trade receivables | 40 | €48,338 | €43,912 | -€4,427 | -9.2% |
| Other amounts receivable | 41 | €4,368 | €4,551 | +€183 | +4.2% |
| Cash at bank and in hand | 54/58 | €452,706 | €422,341 | -€30,365 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,725 | €2,903 | +€178 | +6.5% |
| Total equity and liabilities | 10/49 | €530,238 | €486,032 | -€44,206 | -8.3% |
| Equity | 10/15 | €439,080 | €316,656 | -€122,424 | -27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €395,717 | €273,293 | -€122,424 | -30.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €393,857 | €273,293 | -€120,564 | -30.6% |
| Profit (loss) carried forward | 14 | €37,163 | €37,163 | = | 0.0% |
| Amounts payable | 17/49 | €91,158 | €169,376 | +€78,218 | +85.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,908 | €168,126 | +€78,218 | +87.0% |
| Current portion of amounts payable after more than one year | 42 | €5,742 | €0 | -€5,742 | -100% |
| Trade debts | 44 | €3,047 | €1,273 | -€1,774 | -58.2% |
| Suppliers | 440/4 | €3,047 | €1,273 | -€1,774 | -58.2% |
| Taxes, remuneration and social security | 45 | €6,663 | €11,675 | +€5,012 | +75.2% |
| Taxes | 450/3 | €6,663 | €11,675 | +€5,012 | +75.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €74,456 | €155,178 | +€80,722 | +108% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,850 | €12,433 | +€583 | +4.9% |
| Other operating charges | 640/8 | €787 | €1,205 | +€418 | +53.1% |
| Gross operating margin | 9900 | €78,149 | €49,559 | -€28,589 | -36.6% |
| Operating profit (loss) | 9901 | €65,512 | €35,922 | -€29,590 | -45.2% |
| Financial income | 75/76B | €1,120 | €3,049 | +€1,928 | +172% |
| Recurring financial income | 75 | €1,120 | €3,049 | +€1,928 | +172% |
| Financial charges | 65/66B | €549 | €748 | +€199 | +36.2% |
| Recurring financial charges | 65 | €549 | €748 | +€199 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €66,082 | €38,222 | -€27,860 | -42.2% |
| Income taxes | 67/77 | €18,989 | €11,368 | -€7,621 | -40.1% |
| Profit (loss) for the period | 9904 | €47,094 | €26,855 | -€20,239 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,094 | €26,855 | -€20,239 | -43.0% |
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 21 October 2026 via checked.be.