OPES INDUSTRY: 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.
OPES INDUSTRY
Largest movements
- Tangible fixed assets +€58,041
up €58,041 (+451%), from €12,876 to €70,917
of which Leasing and similar rights: +€64,493
- Stocks and contracts +€34,212
new in 2024: €34,212
- Receivables within one year +€16,130
up €16,130 (+20.2%), from €80,016 to €96,147
of which Trade receivables: +€29,169
- Deferred charges and accrued income +€3,053
up €3,053 (+194%), from €1,575 to €4,629
- Cash +€2,325
up €2,325 (+74.6%), from €3,117 to €5,442
mainly Net result for the year (+€58,005) and Debts after one year (+€46,813)
- Debts after one year +€46,813
new in 2024: €46,813
- Other debts +€40,000
new in 2024: €40,000
- Profit (loss) carried forward +€18,005
new in 2024: €18,005
- Tax, wage and social debts +€11,620
up €11,620 (+71.3%), from €16,292 to €27,912
- Trade debts -€7,518
down €7,518 (-89.8%), from €8,374 to €856
- Gross operating margin +€65,475
up €65,475 (+240%), from €27,300 to €92,775
- Depreciation +€19,356
up €19,356 (+681%), from €2,841 to €22,197
- Other operating charges -€4,962
down €4,962 (-89.7%), from €5,529 to €567
- Financial charges -€4,706
down €4,706 (-43.6%), from €10,804 to €6,099
- Financial income -€2,037
down €2,037 (-56.1%), from €3,630 to €1,593
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.
Derived cash bridge
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 | €100,434 | €214,196 | +€113,762 | +113% |
| Fixed assets | 21/28 | €15,726 | €73,767 | +€58,041 | +369% |
| Tangible fixed assets | 22/27 | €12,876 | €70,917 | +€58,041 | +451% |
| Furniture and vehicles | 24 | €12,876 | €6,424 | -€6,452 | -50.1% |
| Leasing and similar rights | 25 | - | €64,493 | +€64,493 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €84,708 | €140,429 | +€55,721 | +65.8% |
| Stocks and contracts in progress | 3 | - | €34,212 | +€34,212 | |
| Stocks | 30/36 | - | €34,212 | +€34,212 | |
| Amounts receivable within one year | 40/41 | €80,016 | €96,147 | +€16,130 | +20.2% |
| Trade receivables | 40 | €11,085 | €40,254 | +€29,169 | +263% |
| Other amounts receivable | 41 | €68,931 | €55,893 | -€13,038 | -18.9% |
| Cash at bank and in hand | 54/58 | €3,117 | €5,442 | +€2,325 | +74.6% |
| Deferred charges and accrued income | 490/1 | €1,575 | €4,629 | +€3,053 | +194% |
| Total equity and liabilities | 10/49 | €100,434 | €214,196 | +€113,762 | +113% |
| Equity | 10/15 | €68,435 | €86,439 | +€18,005 | +26.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,235 | €62,235 | = | 0.0% |
| Distributable reserves | 133 | €62,235 | €62,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €18,005 | +€18,005 | |
| Amounts payable | 17/49 | €31,999 | €127,757 | +€95,757 | +299% |
| Amounts payable after more than one year | 17 | - | €46,813 | +€46,813 | |
| Financial debts | 170/4 | - | €46,813 | +€46,813 | |
| Amounts payable within one year | 42/48 | €31,999 | €80,943 | +€48,944 | +153% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €12,175 | +€4,842 | +66.0% |
| Trade debts | 44 | €8,374 | €856 | -€7,518 | -89.8% |
| Suppliers | 440/4 | €8,374 | €856 | -€7,518 | -89.8% |
| Taxes, remuneration and social security | 45 | €16,292 | €27,912 | +€11,620 | +71.3% |
| Taxes | 450/3 | €16,292 | €27,912 | +€11,620 | +71.3% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,841 | €22,197 | +€19,356 | +681% |
| Other operating charges | 640/8 | €5,529 | €567 | -€4,962 | -89.7% |
| Gross operating margin | 9900 | €27,300 | €92,775 | +€65,475 | +240% |
| Operating profit (loss) | 9901 | €18,930 | €70,010 | +€51,080 | +270% |
| Financial income | 75/76B | €3,630 | €1,593 | -€2,037 | -56.1% |
| Recurring financial income | 75 | €3,630 | €1,593 | -€2,037 | -56.1% |
| Financial charges | 65/66B | €10,804 | €6,099 | -€4,706 | -43.6% |
| Recurring financial charges | 65 | €10,804 | €6,099 | -€4,706 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €11,756 | €65,505 | +€53,748 | +457% |
| Income taxes | 67/77 | €7,819 | €7,500 | -€319 | -4.1% |
| Profit (loss) for the period | 9904 | €3,937 | €58,005 | +€54,068 | +1,373% |
| Profit (loss) for the period to be appropriated | 9905 | €3,937 | €58,005 | +€54,068 | +1,373% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.