OPEX ROESELARE: 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.
OPEX ROESELARE
Largest movements
- Tangible fixed assets -€278,150
down €278,150 (-1.9%), from €14.9m to €14.6m
of which Land and buildings: -€276,981
- Receivables within one year +€166,748
up €166,748 (+11.3%), from €1.5m to €1.6m
of which Other amounts receivable: +€142,627
- Other debts -€307,500
down €307,500 (-61.5%), from €500,000 to €192,500
- Trade debts +€258,356
up €258,356 (+3,638%), from €7,101 to €265,457
- Gross operating margin -€265,563
down €265,563 (-24.0%), from €1.1m to €838,972
- Taxes +€57,138
up €57,138 (+444%), from €12,878 to €70,016
- Depreciation +€27,731
up €27,731 (+6.1%), from €453,859 to €481,590
- Staff costs -€16,588
no longer reported in 2025 (was €16,588)
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 | €16,406,661 | €16,416,208 | +€9,547 | +0.1% |
| Fixed assets | 21/28 | €14,870,729 | €14,592,579 | -€278,150 | -1.9% |
| Tangible fixed assets | 22/27 | €14,870,729 | €14,592,579 | -€278,150 | -1.9% |
| Land and buildings | 22 | €14,866,547 | €14,589,565 | -€276,981 | -1.9% |
| Plant, machinery and equipment | 23 | €4,182 | €3,013 | -€1,169 | -27.9% |
| Current assets | 29/58 | €1,535,932 | €1,823,629 | +€287,697 | +18.7% |
| Amounts receivable within one year | 40/41 | €1,473,231 | €1,639,979 | +€166,748 | +11.3% |
| Trade receivables | 40 | €238,446 | €262,567 | +€24,121 | +10.1% |
| Other amounts receivable | 41 | €1,234,785 | €1,377,412 | +€142,627 | +11.6% |
| Cash at bank and in hand | 54/58 | €58,387 | €31,419 | -€26,968 | -46.2% |
| Deferred charges and accrued income | 490/1 | €4,314 | €152,230 | +€147,916 | +3,428% |
| Total equity and liabilities | 10/49 | €16,406,661 | €16,416,208 | +€9,547 | +0.1% |
| Equity | 10/15 | €15,886,129 | €15,887,723 | +€1,594 | 0.0% |
| Contributions | 10/11 | €15,750,000 | €15,750,000 | = | 0.0% |
| Capital | 10 | €15,750,000 | €15,750,000 | = | 0.0% |
| Issued capital | 100 | €15,750,000 | €15,750,000 | = | 0.0% |
| Reserves | 13 | €126,451 | €136,451 | +€10,000 | +7.9% |
| Non-distributable reserves | 130/1 | €101,451 | €111,451 | +€10,000 | +9.9% |
| Legal reserve | 130 | €101,451 | €111,451 | +€10,000 | +9.9% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,678 | €1,272 | -€8,406 | -86.9% |
| Amounts payable | 17/49 | €520,532 | €528,485 | +€7,953 | +1.5% |
| Amounts payable within one year | 42/48 | €520,532 | €528,485 | +€7,953 | +1.5% |
| Trade debts | 44 | €7,101 | €265,457 | +€258,356 | +3,638% |
| Suppliers | 440/4 | €7,101 | €265,457 | +€258,356 | +3,638% |
| Taxes, remuneration and social security | 45 | €13,431 | €70,529 | +€57,097 | +425% |
| Taxes | 450/3 | €13,431 | €70,529 | +€57,097 | +425% |
| Other amounts payable | 47/48 | €500,000 | €192,500 | -€307,500 | -61.5% |
| Remuneration, social security and pensions | 62 | €16,588 | - | -€16,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453,859 | €481,590 | +€27,731 | +6.1% |
| Other operating charges | 640/8 | €95,663 | €98,689 | +€3,026 | +3.2% |
| Non-recurring operating charges | 66A | - | €5,694 | +€5,694 | |
| Gross operating margin | 9900 | €1,104,534 | €838,972 | -€265,563 | -24.0% |
| Operating profit (loss) | 9901 | €538,424 | €252,999 | -€285,426 | -53.0% |
| Financial income | 75/76B | €13,308 | €12,587 | -€722 | -5.4% |
| Recurring financial income | 75 | €13,308 | €12,587 | -€722 | -5.4% |
| Financial charges | 65/66B | €268 | €1,476 | +€1,208 | +451% |
| Recurring financial charges | 65 | €268 | €1,476 | +€1,208 | +451% |
| Profit (loss) for the period before taxes | 9903 | €551,465 | €264,109 | -€287,356 | -52.1% |
| Income taxes | 67/77 | €12,878 | €70,016 | +€57,138 | +444% |
| Profit (loss) for the period | 9904 | €538,587 | €194,094 | -€344,493 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €538,587 | €194,094 | -€344,493 | -64.0% |
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 27 October 2026 via checked.be.