OPGERUIMD: 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.
OPGERUIMD
Largest movements
- Receivables within one year -€466,090
down €466,090 (-78.7%), from €592,596 to €126,505
of which Other amounts receivable: -€444,602
- Receivables after one year -€295,000
down €295,000 (-100.0%), from €295,000 to €0
- Cash +€136,716
up €136,716 (+43.7%), from €313,087 to €449,803
mainly Receivables within one year (+€466,090) and Receivables after one year (+€295,000)
- Deferred charges and accrued income -€15,677
down €15,677 (-46.4%), from €33,776 to €18,099
- Profit (loss) carried forward -€661,039
down €661,039 (-70.2%), from €942,308 to €281,269
- Services and other goods +€374,627
up €374,627 (+256.2%), from €146,205 to €520,832
- Financial charges +€339,887
up €339,887 (+32343.0%), from €1,051 to €340,937
of which Non-recurring financial charges: +€340,000
- Staff costs +€112,903
up €112,903 (+3.6%), from €3.1m to €3.2m
- Other operating charges -€106,623
down €106,623 (-97.9%), from €108,953 to €2,331
- Other operating income +€62,298
up €62,298 (+1132.0%), from €5,503 to €67,801
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.
Cash bridge derived
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 | €1,366,771 | €716,726 | -€650,045 | -47.6% |
| Fixed assets | 21/28 | €132,312 | €122,318 | -€9,994 | -7.6% |
| Tangible fixed assets | 22/27 | €129,222 | €119,228 | -€9,994 | -7.7% |
| Land and buildings | 22 | €112,481 | €106,165 | -€6,315 | -5.6% |
| Plant, machinery and equipment | 23 | €15,347 | €13,063 | -€2,284 | -14.9% |
| Furniture and vehicles | 24 | €1,395 | €0 | -€1,395 | -100.0% |
| Financial fixed assets | 28 | €3,090 | €3,090 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,090 | €3,090 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,090 | €3,090 | = | 0.0% |
| Current assets | 29/58 | €1,234,459 | €594,408 | -€640,051 | -51.8% |
| Amounts receivable after more than one year | 29 | €295,000 | €0 | -€295,000 | -100.0% |
| Other amounts receivable | 291 | €295,000 | €0 | -€295,000 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €592,596 | €126,505 | -€466,090 | -78.7% |
| Trade receivables | 40 | €147,994 | €126,505 | -€21,488 | -14.5% |
| Other amounts receivable | 41 | €444,602 | €0 | -€444,602 | -100.0% |
| Cash at bank and in hand | 54/58 | €313,087 | €449,803 | +€136,716 | +43.7% |
| Deferred charges and accrued income | 490/1 | €33,776 | €18,099 | -€15,677 | -46.4% |
| Total equity and liabilities | 10/49 | €1,366,771 | €716,726 | -€650,045 | -47.6% |
| Equity | 10/15 | €952,308 | €291,269 | -€661,039 | -69.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €942,308 | €281,269 | -€661,039 | -70.2% |
| Amounts payable | 17/49 | €414,464 | €425,457 | +€10,993 | +2.7% |
| Amounts payable within one year | 42/48 | €414,464 | €424,157 | +€9,693 | +2.3% |
| Trade debts | 44 | €20,856 | €13,489 | -€7,368 | -35.3% |
| Suppliers | 440/4 | €20,856 | €13,489 | -€7,368 | -35.3% |
| Taxes, remuneration and social security | 45 | €391,756 | €408,663 | +€16,908 | +4.3% |
| Taxes | 450/3 | €8,316 | €9,838 | +€1,523 | +18.3% |
| Remuneration and social security | 454/9 | €383,440 | €398,825 | +€15,385 | +4.0% |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Operating income | 70/76A | €3,428,180 | €3,454,483 | +€26,303 | +0.8% |
| Turnover | 70 | €3,336,845 | €3,293,738 | -€43,106 | -1.3% |
| Membership fees, donations, legacies and grants | 73 | €85,832 | €92,943 | +€7,111 | +8.3% |
| Other operating income | 74 | €5,503 | €67,801 | +€62,298 | +1132.0% |
| Operating charges | 60/66A | €3,421,497 | €3,774,743 | +€353,247 | +10.3% |
| Goods for resale, raw materials and consumables | 60 | €101 | €0 | -€101 | -100.0% |
| Purchases | 600/8 | €101 | €0 | -€101 | -100.0% |
| Services and other goods | 61 | €146,205 | €520,832 | +€374,627 | +256.2% |
| Remuneration, social security and pensions | 62 | €3,128,684 | €3,241,586 | +€112,903 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,610 | €9,994 | -€3,616 | -26.6% |
| Other operating charges | 640/8 | €108,953 | €2,331 | -€106,623 | -97.9% |
| Non-recurring operating charges | 66A | €23,943 | €0 | -€23,943 | -100.0% |
| Operating profit (loss) | 9901 | €6,684 | -€320,260 | -€326,944 | |
| Financial income | 75/76B | €101 | €159 | +€58 | +57.2% |
| Recurring financial income | 75 | €101 | €159 | +€58 | +57.2% |
| Other financial income | 752/9 | €101 | €159 | +€58 | +57.2% |
| Financial charges | 65/66B | €1,051 | €340,937 | +€339,887 | +32343.0% |
| Recurring financial charges | 65 | €1,051 | €937 | -€114 | -10.8% |
| Other financial charges | 652/9 | €1,051 | €937 | -€114 | -10.8% |
| Non-recurring financial charges | 66B | - | €340,000 | +€340,000 | |
| Profit (loss) for the period before taxes | 9903 | €5,734 | -€661,039 | -€666,773 | |
| Profit (loss) for the period | 9904 | €5,734 | -€661,039 | -€666,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,734 | -€661,039 | -€666,773 |
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 11 October 2026 via checked.be.