OPHELIMA: what changed
What changed
OPHELIMA
NACE 69.109, Other legal services
filed annual accounts (NBB)
Net result for the year
€434,877
31-12-2024 · €514,878-€80,001
Equity
€13.0m
31-12-2024 · €12.6m+€434,877
Cash
€25,315
31-12-2024 · €111+€25,204
Balance sheet total
€19.5m
31-12-2024 · €16.6m+€3.0m
Largest movements
Assets
- Financial fixed assets +€2.7m
up €2.7m (+20.3%), from €13.2m to €15.9m
Equity and liabilities
- Debts after one year +€2.2m
up €2.2m (+75.1%), from €3.0m to €5.2m
of which Financial debts: +€2.2m
- Profit (loss) carried forward +€514,240
up €514,240 (+70.8%), from €726,510 to €1.2m
- Short-term financial debts +€420,516
up €420,516 (+2,700%), from €15,573 to €436,089
Income statement
- Gross operating margin -€62,781
down €62,781 (-17.5%), from €359,191 to €296,409
- Financial charges +€46,043
up €46,043 (+81.3%), from €56,621 to €102,664
- Staff costs -€20,663
down €20,663 (-17.0%), from €121,834 to €101,171
- Financial income -€10,024
down €10,024 (-1.8%), from €550,378 to €540,355
- Depreciation -€9,162
down €9,162 (-4.0%), from €227,969 to €218,807
Change in the result, 31-12-2024 to 31-12-2025
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 31-12-2024
€514,878
Gross operating margin
-€62,781
Staff costs
+€20,663
Depreciation
+€9,162
Other operating charges
-€1,022
Financial income
-€10,024
Financial charges
-€46,043
Taxes
+€6,469
Deferred taxes and other
+€3,574
Result 31-12-2025
€434,877
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€353,634
Investment
-€3.0m
Financing
+€2.7m
Cash 31-12-2024
€111
From operations (derived)
+€353,634
Net result for the year
+€434,877
Depreciation
+€218,807
Smaller working-capital items
+€6,412
Receivables within one year
-€127,292
Provisions
-€30,057
Tax, wage and social debts
-€11,829
Other debts
-€30,000
Accrued charges and deferred income
-€107,285
Investment (derived)
-€3.0m
Investment in fixed assets (net)
-€3.0m
Financing
+€2.7m
Debts after one year
+€2.2m
Current portion of long-term debt
+€65,499
Short-term financial debts
+€420,516
Cash 31-12-2025
€25,315
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,571,553 | €19,539,728 | +€3.0m | +17.9% |
| Fixed assets | 21/28 | €16,309,717 | €19,125,431 | +€2.8m | +17.3% |
| Tangible fixed assets | 22/27 | €3,086,823 | €3,222,537 | +€135,714 | +4.4% |
| Land and buildings | 22 | €2,133,284 | €2,087,643 | -€45,641 | -2.1% |
| Plant, machinery and equipment | 23 | €953,178 | €1,134,893 | +€181,715 | +19.1% |
| Furniture and vehicles | 24 | €361 | - | -€361 | |
| Financial fixed assets | 28 | €13,222,894 | €15,902,894 | +€2.7m | +20.3% |
| Current assets | 29/58 | €261,837 | €414,297 | +€152,460 | +58.2% |
| Amounts receivable after more than one year | 29 | €6,592 | €6,068 | -€524 | -8.0% |
| Other amounts receivable | 291 | €6,592 | €6,068 | -€524 | -8.0% |
| Amounts receivable within one year | 40/41 | €253,483 | €380,775 | +€127,292 | +50.2% |
| Trade receivables | 40 | €252,978 | €277,947 | +€24,969 | +9.9% |
| Other amounts receivable | 41 | €505 | €102,827 | +€102,322 | +20,264% |
| Cash at bank and in hand | 54/58 | €111 | €25,315 | +€25,204 | +22,645% |
| Deferred charges and accrued income | 490/1 | €1,651 | €2,140 | +€489 | +29.6% |
| Total equity and liabilities | 10/49 | €16,571,553 | €19,539,728 | +€3.0m | +17.9% |
| Equity | 10/15 | €12,585,739 | €13,020,616 | +€434,877 | +3.5% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | €9,064,318 | €9,064,318 | = | 0.0% |
| Reserves | 13 | €794,910 | €715,547 | -€79,363 | -10.0% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €594,910 | €515,547 | -€79,363 | -13.3% |
| Profit (loss) carried forward | 14 | €726,510 | €1,240,750 | +€514,240 | +70.8% |
| Provisions and deferred taxes | 16 | €262,606 | €232,550 | -€30,057 | -11.4% |
| Provisions for liabilities and charges | 160/5 | €11,800 | €11,800 | = | 0.0% |
| Other liabilities and charges | 164/5 | €11,800 | €11,800 | = | 0.0% |
| Deferred taxes | 168 | €250,806 | €220,750 | -€30,057 | -12.0% |
| Amounts payable | 17/49 | €3,723,208 | €6,286,562 | +€2.6m | +68.8% |
| Amounts payable after more than one year | 17 | €2,955,130 | €5,175,206 | +€2.2m | +75.1% |
| Financial debts | 170/4 | €2,937,130 | €5,157,206 | +€2.2m | +75.6% |
| Other amounts payable | 178/9 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €658,751 | €1,109,313 | +€450,563 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €551,829 | €617,327 | +€65,499 | +11.9% |
| Financial debts | 43 | €15,573 | €436,089 | +€420,516 | +2,700% |
| Credit institutions | 430/8 | €15,573 | €436,089 | +€420,516 | +2,700% |
| Trade debts | 44 | €28,457 | €34,834 | +€6,377 | +22.4% |
| Suppliers | 440/4 | €28,457 | €34,834 | +€6,377 | +22.4% |
| Taxes, remuneration and social security | 45 | €32,892 | €21,063 | -€11,829 | -36.0% |
| Taxes | 450/3 | €16,876 | €4,468 | -€12,408 | -73.5% |
| Remuneration and social security | 454/9 | €16,016 | €16,595 | +€579 | +3.6% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €109,328 | €2,043 | -€107,285 | -98.1% |
| Remuneration, social security and pensions | 62 | €121,834 | €101,171 | -€20,663 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,969 | €218,807 | -€9,162 | -4.0% |
| Other operating charges | 640/8 | €8,205 | €9,227 | +€1,022 | +12.5% |
| Gross operating margin | 9900 | €359,191 | €296,409 | -€62,781 | -17.5% |
| Operating profit (loss) | 9901 | €1,182 | -€32,796 | -€33,978 | |
| Financial income | 75/76B | €550,378 | €540,355 | -€10,024 | -1.8% |
| Recurring financial income | 75 | €550,378 | €540,355 | -€10,024 | -1.8% |
| Financial charges | 65/66B | €56,621 | €102,664 | +€46,043 | +81.3% |
| Recurring financial charges | 65 | €56,621 | €102,664 | +€46,043 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €494,939 | €404,895 | -€90,044 | -18.2% |
| Transfer from deferred taxes | 780 | €26,483 | €30,057 | +€3,574 | +13.5% |
| Income taxes | 67/77 | €6,544 | €74 | -€6,469 | -98.9% |
| Profit (loss) for the period | 9904 | €514,878 | €434,877 | -€80,001 | -15.5% |
| Transfer from tax-exempt reserves | 789 | €68,640 | €79,363 | +€10,723 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €583,518 | €514,240 | -€69,278 | -11.9% |
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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 3 November 2026 via checked.be.