OPHAIN25: 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.
OPHAIN25
Largest movements
- Tangible fixed assets -€25,405
down €25,405 (-5.5%), from €461,065 to €435,660
of which Land and buildings: -€16,854
- Debts after one year -€19,684
down €19,684 (-10.7%), from €183,606 to €163,922
- Profit (loss) carried forward +€16,518
up €16,518 (+9.4%), from -€176,001 to -€159,483
- Other debts -€15,161
down €15,161 (-11.0%), from €137,547 to €122,386
- Trade debts -€7,241
down €7,241 (-27.2%), from €26,652 to €19,411
- Gross operating margin +€18,382
up €18,382 (+64.8%), from €28,383 to €46,764
- Financial charges -€3,394
down €3,394 (-45.0%), from €7,544 to €4,150
- Other operating charges -€1,006
down €1,006 (-59.3%), from €1,698 to €692
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 | €461,120 | €435,920 | -€25,200 | -5.5% |
| Fixed assets | 21/28 | €461,065 | €435,660 | -€25,405 | -5.5% |
| Tangible fixed assets | 22/27 | €461,065 | €435,660 | -€25,405 | -5.5% |
| Land and buildings | 22 | €433,847 | €416,993 | -€16,854 | -3.9% |
| Furniture and vehicles | 24 | €17,001 | €13,071 | -€3,930 | -23.1% |
| Other tangible fixed assets | 26 | €10,217 | €5,596 | -€4,621 | -45.2% |
| Current assets | 29/58 | €55 | €260 | +€205 | +373% |
| Cash at bank and in hand | 54/58 | €55 | €260 | +€205 | +373% |
| Total equity and liabilities | 10/49 | €461,120 | €435,920 | -€25,200 | -5.5% |
| Equity | 10/15 | €93,999 | €110,517 | +€16,518 | +17.6% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,001 | -€159,483 | +€16,518 | +9.4% |
| Amounts payable | 17/49 | €367,121 | €325,403 | -€41,718 | -11.4% |
| Amounts payable after more than one year | 17 | €183,606 | €163,922 | -€19,684 | -10.7% |
| Financial debts | 170/4 | €183,606 | €163,922 | -€19,684 | -10.7% |
| Amounts payable within one year | 42/48 | €183,515 | €161,481 | -€22,034 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €19,316 | €19,684 | +€368 | +1.9% |
| Trade debts | 44 | €26,652 | €19,411 | -€7,241 | -27.2% |
| Suppliers | 440/4 | €26,652 | €19,411 | -€7,241 | -27.2% |
| Other amounts payable | 47/48 | €137,547 | €122,386 | -€15,161 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,405 | €25,405 | = | 0.0% |
| Other operating charges | 640/8 | €1,698 | €692 | -€1,006 | -59.3% |
| Gross operating margin | 9900 | €28,383 | €46,764 | +€18,382 | +64.8% |
| Operating profit (loss) | 9901 | €1,280 | €20,668 | +€19,388 | +1,515% |
| Financial charges | 65/66B | €7,544 | €4,150 | -€3,394 | -45.0% |
| Recurring financial charges | 65 | €7,544 | €4,150 | -€3,394 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,264 | €16,518 | +€22,782 | |
| Profit (loss) for the period | 9904 | -€6,264 | €16,518 | +€22,782 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,264 | €16,518 | +€22,782 |
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 21 October 2026 via checked.be.