Ophelders Andreas: what changed
Ophelders Andreas
Largest movements
- Cash -€6,052
down €6,052 (-98.3%), from €6,155 to €103
mainly Contributions, distributions and other (-€35,000) and Tax, wage and social debts (-€5,686)
- Tangible fixed assets -€5,231
down €5,231 (-23.6%), from €22,194 to €16,963
of which Other tangible fixed assets: -€4,927
- Receivables within one year +€2,446
up €2,446 (+11.1%), from €22,116 to €24,563
of which Other amounts receivable: +€2,385
- Deferred charges and accrued income -€1,381
down €1,381 (-50.0%), from €2,763 to €1,381
- Tax, wage and social debts -€5,686
down €5,686 (-23.7%), from €24,004 to €18,318
- Other debts -€5,037
down €5,037 (-22.2%), from €22,736 to €17,699
- Trade debts +€4,186
up €4,186 (+5,162%), from €81 to €4,267
- Profit (loss) carried forward -€3,660
down €3,660 (-69.4%), from €5,273 to €1,614
- Gross operating margin +€2,920
up €2,920 (+6.0%), from €48,688 to €51,608
- Financial charges -€640
down €640 (-35.9%), from €1,783 to €1,143
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,114 | €43,897 | -€10,217 | -18.9% |
| Fixed assets | 21/28 | €23,081 | €17,850 | -€5,231 | -22.7% |
| Tangible fixed assets | 22/27 | €22,194 | €16,963 | -€5,231 | -23.6% |
| Plant, machinery and equipment | 23 | €1,608 | €1,153 | -€455 | -28.3% |
| Furniture and vehicles | 24 | €3,669 | €3,821 | +€152 | +4.1% |
| Other tangible fixed assets | 26 | €16,917 | €11,989 | -€4,927 | -29.1% |
| Financial fixed assets | 28 | €887 | €887 | = | 0.0% |
| Current assets | 29/58 | €31,033 | €26,047 | -€4,986 | -16.1% |
| Amounts receivable within one year | 40/41 | €22,116 | €24,563 | +€2,446 | +11.1% |
| Trade receivables | 40 | €22,116 | €22,178 | +€61 | +0.3% |
| Other amounts receivable | 41 | - | €2,385 | +€2,385 | |
| Cash at bank and in hand | 54/58 | €6,155 | €103 | -€6,052 | -98.3% |
| Deferred charges and accrued income | 490/1 | €2,763 | €1,381 | -€1,381 | -50.0% |
| Total equity and liabilities | 10/49 | €54,114 | €43,897 | -€10,217 | -18.9% |
| Equity | 10/15 | €7,273 | €3,614 | -€3,660 | -50.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,273 | €1,614 | -€3,660 | -69.4% |
| Amounts payable | 17/49 | €46,841 | €40,283 | -€6,558 | -14.0% |
| Amounts payable within one year | 42/48 | €46,821 | €40,283 | -€6,537 | -14.0% |
| Trade debts | 44 | €81 | €4,267 | +€4,186 | +5,162% |
| Suppliers | 440/4 | €81 | €4,267 | +€4,186 | +5,162% |
| Taxes, remuneration and social security | 45 | €24,004 | €18,318 | -€5,686 | -23.7% |
| Taxes | 450/3 | €24,004 | €18,318 | -€5,686 | -23.7% |
| Other amounts payable | 47/48 | €22,736 | €17,699 | -€5,037 | -22.2% |
| Accrued charges and deferred income | 492/3 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,946 | €9,105 | +€159 | +1.8% |
| Other operating charges | 640/8 | €169 | €405 | +€235 | +139% |
| Gross operating margin | 9900 | €48,688 | €51,608 | +€2,920 | +6.0% |
| Operating profit (loss) | 9901 | €39,573 | €42,099 | +€2,526 | +6.4% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €1,783 | €1,143 | -€640 | -35.9% |
| Recurring financial charges | 65 | €1,783 | €1,143 | -€640 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €37,805 | €40,955 | +€3,150 | +8.3% |
| Income taxes | 67/77 | €9,317 | €9,615 | +€298 | +3.2% |
| Profit (loss) for the period | 9904 | €28,488 | €31,340 | +€2,852 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,488 | €31,340 | +€2,852 | +10.0% |
Next steps
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 1 November 2026 via checked.be.