Opheide Group: 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.
Opheide Group
Largest movements
- Tangible fixed assets -€11,362
down €11,362 (-31.6%), from €35,978 to €24,617
- Debts after one year -€10,129
down €10,129 (-45.0%), from €22,493 to €12,364
- Trade debts -€4,829
down €4,829 (-89.5%), from €5,397 to €569
- Profit (loss) carried forward +€2,847
up €2,847 (+83.4%), from €3,415 to €6,262
- Accrued charges and deferred income +€2,056
up €2,056 (+823%), from €250 to €2,306
- Tax, wage and social debts -€1,293
down €1,293 (-18.7%), from €6,897 to €5,605
of which Remuneration and social security: -€1,963
- Turnover +€15,362
up €15,362 (+18.7%), from €82,242 to €97,604
- Purchases and services +€13,374
up €13,374 (+20.2%), from €66,197 to €79,571
- Gross operating margin +€2,276
up €2,276 (+14.0%), from €16,295 to €18,572
- Depreciation +€1,894
up €1,894 (+20.0%), from €9,468 to €11,362
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 | €59,283 | €47,575 | -€11,709 | -19.8% |
| Fixed assets | 21/28 | €35,978 | €24,617 | -€11,362 | -31.6% |
| Tangible fixed assets | 22/27 | €35,978 | €24,617 | -€11,362 | -31.6% |
| Furniture and vehicles | 24 | €35,978 | €24,617 | -€11,362 | -31.6% |
| Current assets | 29/58 | €23,305 | €22,958 | -€347 | -1.5% |
| Amounts receivable within one year | 40/41 | €18,885 | €18,459 | -€426 | -2.3% |
| Trade receivables | 40 | €18,885 | €11,291 | -€7,594 | -40.2% |
| Other amounts receivable | 41 | - | €7,168 | +€7,168 | |
| Cash at bank and in hand | 54/58 | €4,420 | €4,499 | +€79 | +1.8% |
| Total equity and liabilities | 10/49 | €59,283 | €47,575 | -€11,709 | -19.8% |
| Equity | 10/15 | €13,605 | €16,602 | +€2,997 | +22.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €190 | €340 | +€150 | +78.9% |
| Distributable reserves | 133 | €190 | €340 | +€150 | +78.9% |
| Profit (loss) carried forward | 14 | €3,415 | €6,262 | +€2,847 | +83.4% |
| Amounts payable | 17/49 | €45,678 | €30,973 | -€14,706 | -32.2% |
| Amounts payable after more than one year | 17 | €22,493 | €12,364 | -€10,129 | -45.0% |
| Financial debts | 170/4 | €22,493 | €12,364 | -€10,129 | -45.0% |
| Amounts payable within one year | 42/48 | €22,935 | €16,302 | -€6,633 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €9,715 | €10,129 | +€414 | +4.3% |
| Trade debts | 44 | €5,397 | €569 | -€4,829 | -89.5% |
| Suppliers | 440/4 | €5,397 | €569 | -€4,829 | -89.5% |
| Taxes, remuneration and social security | 45 | €6,897 | €5,605 | -€1,293 | -18.7% |
| Taxes | 450/3 | €4,897 | €5,568 | +€670 | +13.7% |
| Remuneration and social security | 454/9 | €2,000 | €37 | -€1,963 | -98.1% |
| Other amounts payable | 47/48 | €926 | - | -€926 | |
| Accrued charges and deferred income | 492/3 | €250 | €2,306 | +€2,056 | +823% |
| Turnover | 70 | €82,242 | €97,604 | +€15,362 | +18.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €66,197 | €79,571 | +€13,374 | +20.2% |
| Remuneration, social security and pensions | 62 | €556 | €1,510 | +€954 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,468 | €11,362 | +€1,894 | +20.0% |
| Other operating charges | 640/8 | - | €308 | +€308 | |
| Gross operating margin | 9900 | €16,295 | €18,572 | +€2,276 | +14.0% |
| Operating profit (loss) | 9901 | €6,271 | €5,393 | -€879 | -14.0% |
| Financial income | 75/76B | - | €176 | +€176 | |
| Recurring financial income | 75 | - | €176 | +€176 | |
| Financial charges | 65/66B | €1,524 | €1,411 | -€113 | -7.4% |
| Recurring financial charges | 65 | €1,524 | €1,411 | -€113 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €4,748 | €4,158 | -€590 | -12.4% |
| Income taxes | 67/77 | €1,143 | €1,161 | +€18 | +1.6% |
| Profit (loss) for the period | 9904 | €3,605 | €2,997 | -€608 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,605 | €2,997 | -€608 | -16.9% |
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.