OPFRI-SERVICE: 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.
OPFRI-SERVICE
Largest movements
- Cash +€69,270
up €69,270 (+58.9%), from €117,634 to €186,903
mainly Net result for the year (+€90,566) and Depreciation (+€42,967)
- Tangible fixed assets -€49,793
down €49,793 (-36.2%), from €137,429 to €87,636
of which Furniture and vehicles: -€59,009
- Receivables within one year -€28,263
down €28,263 (-16.2%), from €174,228 to €145,965
of which Trade receivables: -€29,131
- Deferred charges and accrued income +€9,042
up €9,042 (+114%), from €7,953 to €16,996
- Debts after one year -€33,736
down €33,736 (-51.8%), from €65,094 to €31,358
- Trade debts +€20,038
up €20,038 (+33.9%), from €59,183 to €79,221
- Profit (loss) carried forward +€15,566
up €15,566 (+6.4%), from €244,266 to €259,832
- Other debts +€15,061
up €15,061 (+319%), from €4,724 to €19,785
- Advances received -€15,046
down €15,046 (-100%), from €15,046 to €0
- Staff costs -€68,238
down €68,238 (-29.3%), from €233,045 to €164,807
- Depreciation -€24,635
down €24,635 (-36.4%), from €67,602 to €42,967
- Taxes +€12,354
up €12,354 (+93.6%), from €13,202 to €25,556
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 | €459,405 | €457,071 | -€2,334 | -0.5% |
| Fixed assets | 21/28 | €137,429 | €87,636 | -€49,793 | -36.2% |
| Tangible fixed assets | 22/27 | €137,429 | €87,636 | -€49,793 | -36.2% |
| Plant, machinery and equipment | 23 | €51,735 | €15,316 | -€36,418 | -70.4% |
| Furniture and vehicles | 24 | €85,694 | €26,685 | -€59,009 | -68.9% |
| Other tangible fixed assets | 26 | - | €45,635 | +€45,635 | |
| Current assets | 29/58 | €321,976 | €369,435 | +€47,458 | +14.7% |
| Stocks and contracts in progress | 3 | €22,161 | €19,571 | -€2,591 | -11.7% |
| Stocks | 30/36 | €19,968 | €19,571 | -€397 | -2.0% |
| Contracts in progress | 37 | €2,193 | €0 | -€2,193 | -100% |
| Amounts receivable within one year | 40/41 | €174,228 | €145,965 | -€28,263 | -16.2% |
| Trade receivables | 40 | €150,733 | €121,602 | -€29,131 | -19.3% |
| Other amounts receivable | 41 | €23,496 | €24,363 | +€867 | +3.7% |
| Cash at bank and in hand | 54/58 | €117,634 | €186,903 | +€69,270 | +58.9% |
| Deferred charges and accrued income | 490/1 | €7,953 | €16,996 | +€9,042 | +114% |
| Total equity and liabilities | 10/49 | €459,405 | €457,071 | -€2,334 | -0.5% |
| Equity | 10/15 | €264,266 | €279,832 | +€15,566 | +5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,266 | €259,832 | +€15,566 | +6.4% |
| Amounts payable | 17/49 | €195,139 | €177,240 | -€17,900 | -9.2% |
| Amounts payable after more than one year | 17 | €65,094 | €31,358 | -€33,736 | -51.8% |
| Financial debts | 170/4 | €65,094 | €31,358 | -€33,736 | -51.8% |
| Amounts payable within one year | 42/48 | €129,878 | €142,182 | +€12,304 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €34,107 | €33,736 | -€370 | -1.1% |
| Financial debts | 43 | €5,073 | €2,706 | -€2,368 | -46.7% |
| Other loans | 439 | €5,073 | €2,706 | -€2,368 | -46.7% |
| Trade debts | 44 | €59,183 | €79,221 | +€20,038 | +33.9% |
| Suppliers | 440/4 | €59,183 | €79,221 | +€20,038 | +33.9% |
| Advances received on contracts in progress | 46 | €15,046 | €0 | -€15,046 | -100% |
| Taxes, remuneration and social security | 45 | €11,745 | €6,734 | -€5,011 | -42.7% |
| Taxes | 450/3 | €4,153 | €4,668 | +€515 | +12.4% |
| Remuneration and social security | 454/9 | €7,592 | €2,066 | -€5,526 | -72.8% |
| Other amounts payable | 47/48 | €4,724 | €19,785 | +€15,061 | +319% |
| Accrued charges and deferred income | 492/3 | €167 | €3,700 | +€3,533 | +2,118% |
| Non-recurring operating income | 76A | €6,612 | €11,862 | +€5,250 | +79.4% |
| Remuneration, social security and pensions | 62 | €233,045 | €164,807 | -€68,238 | -29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,602 | €42,967 | -€24,635 | -36.4% |
| Other operating charges | 640/8 | €2,091 | €3,742 | +€1,651 | +79.0% |
| Non-recurring operating charges | 66A | - | €30,692 | +€30,692 | |
| Gross operating margin | 9900 | €364,591 | €362,882 | -€1,709 | -0.5% |
| Operating profit (loss) | 9901 | €61,854 | €120,674 | +€58,820 | +95.1% |
| Financial income | 75/76B | €1,351 | €909 | -€441 | -32.7% |
| Recurring financial income | 75 | €1,351 | €909 | -€441 | -32.7% |
| Financial charges | 65/66B | €6,745 | €5,461 | -€1,284 | -19.0% |
| Recurring financial charges | 65 | €6,745 | €5,461 | -€1,284 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €56,459 | €116,122 | +€59,663 | +106% |
| Income taxes | 67/77 | €13,202 | €25,556 | +€12,354 | +93.6% |
| Profit (loss) for the period | 9904 | €43,257 | €90,566 | +€47,309 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €43,257 | €90,566 | +€47,309 | +109% |
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 29 October 2026 via checked.be.