OPHRYS: what changed
What changed
OPHRYS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€111,829
2025 · €114,165-€2,336
Equity
€859,419
2025 · €749,256+€110,163
Cash
€430,332
2025 · €342,690+€87,641
Balance sheet total
€902,721
2025 · €787,822+€114,899
Largest movements
Assets
- Cash +€87,641
up €87,641 (+25.6%), from €342,690 to €430,332
mainly Net result for the year (+€111,829) and Other debts (+€5,660)
- Current investments +€29,484
up €29,484 (+7.4%), from €400,337 to €429,821
Equity and liabilities
- Reserves +€110,163
up €110,163 (+15.2%), from €722,556 to €832,719
Income statement
- Gross operating margin -€3,038
down €3,038 (-1.9%), from €156,884 to €153,847
- Financial income +€1,700
up €1,700 (+17.3%), from €9,813 to €11,513
- Financial charges +€1,622
up €1,622 (+79.0%), from €2,054 to €3,676
Change in the result, 2025 to 2026
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 2025
€114,165
Gross operating margin
-€3,038
Depreciation
+€830
Other operating charges
-€28
Financial income
+€1,700
Financial charges
-€1,622
Taxes
-€179
Result 2026
€111,829
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€122,515
Investment
-€33,208
Financing
-€1,666
Cash 2025
€342,690
From operations (derived)
+€122,515
Net result for the year
+€111,829
Depreciation
+€2,787
Receivables within one year
+€3,731
Deferred charges and accrued income
-€568
Trade debts
+€541
Tax, wage and social debts
-€1,847
Other debts
+€5,660
Accrued charges and deferred income
+€382
Investment (derived)
-€33,208
Investment in fixed assets (net)
-€3,724
Current investments
-€29,484
Financing
-€1,666
Contributions, distributions and other
-€1,666
Cash 2026
€430,332
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €787,822 | €902,721 | +€114,899 | +14.6% |
| Fixed assets | 21/28 | €14,504 | €15,441 | +€937 | +6.5% |
| Tangible fixed assets | 22/27 | €14,504 | €15,441 | +€937 | +6.5% |
| Plant, machinery and equipment | 23 | €4,239 | €3,566 | -€673 | -15.9% |
| Furniture and vehicles | 24 | €2,571 | €4,181 | +€1,610 | +62.6% |
| Other tangible fixed assets | 26 | €7,694 | €7,694 | = | 0.0% |
| Current assets | 29/58 | €773,318 | €887,280 | +€113,962 | +14.7% |
| Amounts receivable within one year | 40/41 | €27,520 | €23,789 | -€3,731 | -13.6% |
| Trade receivables | 40 | €27,514 | €23,789 | -€3,725 | -13.5% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Current investments | 50/53 | €400,337 | €429,821 | +€29,484 | +7.4% |
| Cash at bank and in hand | 54/58 | €342,690 | €430,332 | +€87,641 | +25.6% |
| Deferred charges and accrued income | 490/1 | €2,771 | €3,338 | +€568 | +20.5% |
| Total equity and liabilities | 10/49 | €787,822 | €902,721 | +€114,899 | +14.6% |
| Equity | 10/15 | €749,256 | €859,419 | +€110,163 | +14.7% |
| Contributions | 10/11 | €26,700 | €26,700 | = | 0.0% |
| Reserves | 13 | €722,556 | €832,719 | +€110,163 | +15.2% |
| Distributable reserves | 133 | €722,556 | €832,719 | +€110,163 | +15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,566 | €43,302 | +€4,736 | +12.3% |
| Amounts payable within one year | 42/48 | €38,316 | €42,670 | +€4,354 | +11.4% |
| Trade debts | 44 | €2,294 | €2,835 | +€541 | +23.6% |
| Suppliers | 440/4 | €2,294 | €2,835 | +€541 | +23.6% |
| Taxes, remuneration and social security | 45 | €27,696 | €25,849 | -€1,847 | -6.7% |
| Taxes | 450/3 | €27,696 | €25,849 | -€1,847 | -6.7% |
| Other amounts payable | 47/48 | €8,327 | €13,986 | +€5,660 | +68.0% |
| Accrued charges and deferred income | 492/3 | €250 | €633 | +€382 | +153% |
| Non-recurring operating income | 76A | €7,949 | €0 | -€7,949 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,617 | €2,787 | -€830 | -22.9% |
| Other operating charges | 640/8 | €679 | €707 | +€28 | +4.1% |
| Gross operating margin | 9900 | €156,884 | €153,847 | -€3,038 | -1.9% |
| Operating profit (loss) | 9901 | €152,588 | €150,352 | -€2,235 | -1.5% |
| Financial income | 75/76B | €9,813 | €11,513 | +€1,700 | +17.3% |
| Recurring financial income | 75 | €9,813 | €11,513 | +€1,700 | +17.3% |
| Financial charges | 65/66B | €2,054 | €3,676 | +€1,622 | +79.0% |
| Recurring financial charges | 65 | €2,054 | €3,676 | +€1,622 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €160,346 | €158,189 | -€2,157 | -1.3% |
| Income taxes | 67/77 | €46,182 | €46,361 | +€179 | +0.4% |
| Profit (loss) for the period | 9904 | €114,165 | €111,829 | -€2,336 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €114,165 | €111,829 | -€2,336 | -2.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.