OPHIUCHUS: 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.
OPHIUCHUS
Largest movements
- Receivables within one year +€41,024
up €41,024 (+46.0%), from €89,143 to €130,167
of which Other amounts receivable: +€51,785
- Cash -€4,509
down €4,509 (-18.7%), from €24,052 to €19,544
mainly Receivables within one year (-€41,024) and Contributions, distributions and other (-€32,744)
- Other debts +€32,621
up €32,621 (+26,446%), from €123 to €32,744
- Reserves +€11,011
up €11,011 (+7.4%), from €149,714 to €160,725
- Tax, wage and social debts -€6,533
down €6,533 (-35.1%), from €18,633 to €12,100
- Gross operating margin -€25,408
down €25,408 (-30.0%), from €84,796 to €59,387
- Taxes -€3,233
down €3,233 (-17.0%), from €19,059 to €15,826
- Financial income +€3,171
up €3,171 (+201%), from €1,574 to €4,745
- Other operating charges +€1,574
up €1,574 (+278%), from €565 to €2,140
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 | €198,856 | €235,806 | +€36,950 | +18.6% |
| Formation expenses | 20 | €1,166 | €666 | -€500 | -42.9% |
| Fixed assets | 21/28 | €9,705 | €8,745 | -€960 | -9.9% |
| Tangible fixed assets | 22/27 | €1,857 | €897 | -€960 | -51.7% |
| Plant, machinery and equipment | 23 | €1,857 | €897 | -€960 | -51.7% |
| Financial fixed assets | 28 | €7,848 | €7,848 | = | 0.0% |
| Current assets | 29/58 | €187,985 | €226,395 | +€38,410 | +20.4% |
| Amounts receivable after more than one year | 29 | €73,319 | €73,999 | +€680 | +0.9% |
| Trade receivables | 290 | €73,319 | €73,999 | +€680 | +0.9% |
| Amounts receivable within one year | 40/41 | €89,143 | €130,167 | +€41,024 | +46.0% |
| Trade receivables | 40 | €36,911 | €26,150 | -€10,761 | -29.2% |
| Other amounts receivable | 41 | €52,232 | €104,017 | +€51,785 | +99.1% |
| Cash at bank and in hand | 54/58 | €24,052 | €19,544 | -€4,509 | -18.7% |
| Deferred charges and accrued income | 490/1 | €1,470 | €2,685 | +€1,215 | +82.6% |
| Total equity and liabilities | 10/49 | €198,856 | €235,806 | +€36,950 | +18.6% |
| Equity | 10/15 | €154,714 | €165,725 | +€11,011 | +7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,714 | €160,725 | +€11,011 | +7.4% |
| Distributable reserves | 133 | €149,714 | €160,725 | +€11,011 | +7.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,141 | €70,081 | +€25,940 | +58.8% |
| Amounts payable within one year | 42/48 | €44,101 | €70,081 | +€25,981 | +58.9% |
| Financial debts | 43 | €14,500 | €14,500 | = | 0.0% |
| Credit institutions | 430/8 | €14,500 | €14,500 | = | 0.0% |
| Trade debts | 44 | €10,844 | €10,737 | -€107 | -1.0% |
| Suppliers | 440/4 | €10,844 | €10,737 | -€107 | -1.0% |
| Taxes, remuneration and social security | 45 | €18,633 | €12,100 | -€6,533 | -35.1% |
| Taxes | 450/3 | €18,633 | €12,100 | -€6,533 | -35.1% |
| Other amounts payable | 47/48 | €123 | €32,744 | +€32,621 | +26,446% |
| Accrued charges and deferred income | 492/3 | €41 | €0 | -€41 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €1,460 | +€305 | +26.4% |
| Other operating charges | 640/8 | €565 | €2,140 | +€1,574 | +278% |
| Gross operating margin | 9900 | €84,796 | €59,387 | -€25,408 | -30.0% |
| Operating profit (loss) | 9901 | €83,075 | €55,788 | -€27,288 | -32.8% |
| Financial income | 75/76B | €1,574 | €4,745 | +€3,171 | +201% |
| Recurring financial income | 75 | €1,574 | €4,745 | +€3,171 | +201% |
| Financial charges | 65/66B | €984 | €952 | -€33 | -3.3% |
| Recurring financial charges | 65 | €984 | €952 | -€33 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €83,665 | €59,581 | -€24,084 | -28.8% |
| Income taxes | 67/77 | €19,059 | €15,826 | -€3,233 | -17.0% |
| Profit (loss) for the period | 9904 | €64,606 | €43,755 | -€20,851 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,606 | €43,755 | -€20,851 | -32.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.