OPHEIDE: what changed
What changed
OPHEIDE
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€9,100
2024 · €8,791+€309
Equity
€123,402
2024 · €114,302+€9,100
Cash
€420
2024 · €568-€149
Balance sheet total
€257,756
2024 · €215,724+€42,032
Largest movements
Assets
- Receivables within one year +€20,973
up €20,973 (+568%), from €3,693 to €24,665
of which Trade receivables: +€20,956
- Tangible fixed assets +€20,516
up €20,516 (+10.0%), from €205,399 to €225,914
of which Furniture and vehicles: +€29,452
Equity and liabilities
- Debts after one year +€13,185
up €13,185 (+116%), from €11,328 to €24,513
- Current portion of long-term debt +€9,168
up €9,168 (+151%), from €6,081 to €15,249
- Reserves +€9,100
up €9,100 (+9.5%), from €95,710 to €104,810
- Trade debts +€5,151
up €5,151 (+320%), from €1,610 to €6,760
- Short-term financial debts +€3,998
up €3,998 (+107%), from €3,735 to €7,733
Income statement
- Turnover +€55,892
new in 2025: €55,892
- Purchases and services +€45,847
new in 2025: €45,847
- Gross operating margin +€5,454
up €5,454 (+18.4%), from €29,575 to €35,029
- Depreciation +€5,076
up €5,076 (+45.7%), from €11,109 to €16,184
- Taxes -€889
down €889 (-25.2%), from €3,533 to €2,644
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,791
Gross operating margin
+€5,454
Depreciation
-€5,076
Other operating charges
-€333
Other operating items
-€500
Financial income
+€67
Financial charges
-€192
Taxes
+€889
Result 2025
€9,100
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,200
Investment
-€36,700
Financing
+€26,351
Cash 2024
€568
From operations (derived)
+€10,200
Net result for the year
+€9,100
Depreciation
+€16,184
Stocks and contracts
+€1,450
Receivables within one year
-€20,973
Deferred charges and accrued income
-€2,142
Trade debts
+€5,151
Tax, wage and social debts
+€719
Other debts
+€736
Accrued charges and deferred income
-€25
Investment (derived)
-€36,700
Investment in fixed assets (net)
-€36,700
Financing
+€26,351
Debts after one year
+€13,185
Current portion of long-term debt
+€9,168
Short-term financial debts
+€3,998
Cash 2025
€420
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,724 | €257,756 | +€42,032 | +19.5% |
| Fixed assets | 21/28 | €206,013 | €226,529 | +€20,516 | +10.0% |
| Tangible fixed assets | 22/27 | €205,399 | €225,914 | +€20,516 | +10.0% |
| Land and buildings | 22 | €204,103 | €195,168 | -€8,936 | -4.4% |
| Furniture and vehicles | 24 | €1,295 | €30,747 | +€29,452 | +2,274% |
| Financial fixed assets | 28 | €615 | €615 | = | 0.0% |
| Current assets | 29/58 | €9,711 | €31,227 | +€21,516 | +222% |
| Stocks and contracts in progress | 3 | €1,450 | €0 | -€1,450 | -100% |
| Stocks | 30/36 | €1,450 | €0 | -€1,450 | -100% |
| Amounts receivable within one year | 40/41 | €3,693 | €24,665 | +€20,973 | +568% |
| Trade receivables | 40 | €2,772 | €23,728 | +€20,956 | +756% |
| Other amounts receivable | 41 | €921 | €938 | +€17 | +1.8% |
| Cash at bank and in hand | 54/58 | €568 | €420 | -€149 | -26.1% |
| Deferred charges and accrued income | 490/1 | €4,000 | €6,142 | +€2,142 | +53.5% |
| Total equity and liabilities | 10/49 | €215,724 | €257,756 | +€42,032 | +19.5% |
| Equity | 10/15 | €114,302 | €123,402 | +€9,100 | +8.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,710 | €104,810 | +€9,100 | +9.5% |
| Distributable reserves | 133 | €95,710 | €104,810 | +€9,100 | +9.5% |
| Amounts payable | 17/49 | €101,422 | €134,354 | +€32,932 | +32.5% |
| Amounts payable after more than one year | 17 | €11,328 | €24,513 | +€13,185 | +116% |
| Financial debts | 170/4 | €11,328 | €24,513 | +€13,185 | +116% |
| Amounts payable within one year | 42/48 | €90,069 | €109,841 | +€19,772 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €6,081 | €15,249 | +€9,168 | +151% |
| Financial debts | 43 | €3,735 | €7,733 | +€3,998 | +107% |
| Credit institutions | 430/8 | €3,735 | €7,733 | +€3,998 | +107% |
| Trade debts | 44 | €1,610 | €6,760 | +€5,151 | +320% |
| Suppliers | 440/4 | €1,610 | €6,760 | +€5,151 | +320% |
| Taxes, remuneration and social security | 45 | €5,457 | €6,177 | +€719 | +13.2% |
| Taxes | 450/3 | €5,457 | €6,177 | +€719 | +13.2% |
| Other amounts payable | 47/48 | €73,186 | €73,922 | +€736 | +1.0% |
| Accrued charges and deferred income | 492/3 | €25 | €0 | -€25 | -100% |
| Turnover | 70 | - | €55,892 | +€55,892 | |
| Non-recurring operating income | 76A | €200 | €3,000 | +€2,800 | +1,400% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €45,847 | +€45,847 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,109 | €16,184 | +€5,076 | +45.7% |
| Other operating charges | 640/8 | €3,415 | €3,748 | +€333 | +9.8% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €29,575 | €35,029 | +€5,454 | +18.4% |
| Operating profit (loss) | 9901 | €15,052 | €14,597 | -€455 | -3.0% |
| Financial income | 75/76B | €133 | €200 | +€67 | +50.3% |
| Recurring financial income | 75 | €133 | €200 | +€67 | +50.3% |
| Financial charges | 65/66B | €2,861 | €3,053 | +€192 | +6.7% |
| Recurring financial charges | 65 | €2,718 | €3,053 | +€335 | +12.3% |
| Non-recurring financial charges | 66B | €143 | €0 | -€143 | -100% |
| Profit (loss) for the period before taxes | 9903 | €12,324 | €11,744 | -€580 | -4.7% |
| Income taxes | 67/77 | €3,533 | €2,644 | -€889 | -25.2% |
| Profit (loss) for the period | 9904 | €8,791 | €9,100 | +€309 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,791 | €9,100 | +€309 | +3.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.