opersci: 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.
opersci
Largest movements
- Cash +€31,035
up €31,035 (+214%), from €14,482 to €45,517
mainly Net result for the year (+€32,539) and Trade debts (+€7,398)
- Tangible fixed assets +€2,116
up €2,116 (+74.4%), from €2,845 to €4,961
of which Plant, machinery and equipment: +€1,370
- Receivables within one year +€1,755
up €1,755 (+9.3%), from €18,925 to €20,680
of which Trade receivables: +€3,307
- Deferred charges and accrued income -€1,204
down €1,204 (-35.5%), from €3,392 to €2,188
- Reserves +€32,000
up €32,000 (+139%), from €23,104 to €55,104
- Other debts -€12,559
down €12,559 (-88.8%), from €14,142 to €1,583
- Trade debts +€7,398
up €7,398 (+535%), from €1,383 to €8,781
- Tax, wage and social debts +€6,232
up €6,232 (+58.9%), from €10,579 to €16,810
- Gross operating margin +€12,791
up €12,791 (+40.2%), from €31,793 to €44,583
- Taxes +€1,699
up €1,699 (+23.4%), from €7,258 to €8,957
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 | €51,208 | €84,911 | +€33,703 | +65.8% |
| Fixed assets | 21/28 | €2,845 | €4,961 | +€2,116 | +74.4% |
| Tangible fixed assets | 22/27 | €2,845 | €4,961 | +€2,116 | +74.4% |
| Plant, machinery and equipment | 23 | - | €1,370 | +€1,370 | |
| Furniture and vehicles | 24 | €2,845 | €3,591 | +€747 | +26.2% |
| Current assets | 29/58 | €48,364 | €79,950 | +€31,586 | +65.3% |
| Amounts receivable within one year | 40/41 | €18,925 | €20,680 | +€1,755 | +9.3% |
| Trade receivables | 40 | €17,374 | €20,680 | +€3,307 | +19.0% |
| Other amounts receivable | 41 | €1,551 | €0 | -€1,551 | -100% |
| Current investments | 50/53 | €11,565 | €11,565 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,482 | €45,517 | +€31,035 | +214% |
| Deferred charges and accrued income | 490/1 | €3,392 | €2,188 | -€1,204 | -35.5% |
| Total equity and liabilities | 10/49 | €51,208 | €84,911 | +€33,703 | +65.8% |
| Equity | 10/15 | €25,104 | €57,643 | +€32,539 | +130% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,104 | €55,104 | +€32,000 | +139% |
| Distributable reserves | 133 | €23,104 | €55,104 | +€32,000 | +139% |
| Profit (loss) carried forward | 14 | - | €539 | +€539 | |
| Amounts payable | 17/49 | €26,104 | €27,268 | +€1,164 | +4.5% |
| Amounts payable within one year | 42/48 | €26,104 | €27,174 | +€1,070 | +4.1% |
| Trade debts | 44 | €1,383 | €8,781 | +€7,398 | +535% |
| Suppliers | 440/4 | €1,383 | €8,781 | +€7,398 | +535% |
| Taxes, remuneration and social security | 45 | €10,579 | €16,810 | +€6,232 | +58.9% |
| Taxes | 450/3 | €10,579 | €16,810 | +€6,232 | +58.9% |
| Other amounts payable | 47/48 | €14,142 | €1,583 | -€12,559 | -88.8% |
| Accrued charges and deferred income | 492/3 | - | €94 | +€94 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €1,645 | +€320 | +24.1% |
| Other operating charges | 640/8 | - | €375 | +€375 | |
| Non-recurring operating charges | 66A | - | €785 | +€785 | |
| Gross operating margin | 9900 | €31,793 | €44,583 | +€12,791 | +40.2% |
| Operating profit (loss) | 9901 | €30,467 | €41,779 | +€11,312 | +37.1% |
| Financial income | 75/76B | €232 | €335 | +€104 | +44.8% |
| Recurring financial income | 75 | €232 | €335 | +€104 | +44.8% |
| Financial charges | 65/66B | €337 | €619 | +€282 | +83.8% |
| Recurring financial charges | 65 | €337 | €619 | +€282 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €30,362 | €41,495 | +€11,133 | +36.7% |
| Income taxes | 67/77 | €7,258 | €8,957 | +€1,699 | +23.4% |
| Profit (loss) for the period | 9904 | €23,104 | €32,539 | +€9,434 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,104 | €32,539 | +€9,434 | +40.8% |
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 20 October 2026 via checked.be.