OPHTA DEBRY: 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.
OPHTA DEBRY
Largest movements
- Cash +€15,461
up €15,461 (+18.1%), from €85,480 to €100,941
mainly Net result for the year (+€31,566) and Depreciation (+€10,427)
- Tangible fixed assets -€4,927
down €4,927 (-23.9%), from €20,613 to €15,686
- Reserves +€31,566
up €31,566 (+59.7%), from €52,915 to €84,481
of which Distributable reserves: +€31,566
- Tax, wage and social debts -€14,276
down €14,276 (-70.4%), from €20,279 to €6,003
of which Taxes: -€14,585
- Current portion of long-term debt -€5,706
down €5,706 (-91.5%), from €6,237 to €532
- Staff costs +€6,590
up €6,590 (+16.5%), from €39,989 to €46,579
- Taxes -€5,088
down €5,088 (-40.1%), from €12,685 to €7,597
- Gross operating margin +€4,941
up €4,941 (+5.4%), from €92,206 to €97,147
- Depreciation -€1,191
down €1,191 (-10.2%), from €11,618 to €10,427
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 | €164,682 | €177,118 | +€12,436 | +7.6% |
| Fixed assets | 21/28 | €20,873 | €15,946 | -€4,927 | -23.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €20,613 | €15,686 | -€4,927 | -23.9% |
| Furniture and vehicles | 24 | €20,613 | €15,686 | -€4,927 | -23.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €143,809 | €161,172 | +€17,363 | +12.1% |
| Amounts receivable within one year | 40/41 | €27,840 | €28,588 | +€749 | +2.7% |
| Trade receivables | 40 | €27,840 | €28,588 | +€749 | +2.7% |
| Current investments | 50/53 | €30,489 | €30,489 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,480 | €100,941 | +€15,461 | +18.1% |
| Deferred charges and accrued income | 490/1 | - | €1,154 | +€1,154 | |
| Total equity and liabilities | 10/49 | €164,682 | €177,118 | +€12,436 | +7.6% |
| Equity | 10/15 | €65,364 | €96,930 | +€31,566 | +48.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,915 | €84,481 | +€31,566 | +59.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,055 | €82,621 | +€31,566 | +61.8% |
| Profit (loss) carried forward | 14 | €49 | €49 | = | 0.0% |
| Amounts payable | 17/49 | €99,317 | €80,187 | -€19,130 | -19.3% |
| Amounts payable after more than one year | 17 | €532 | - | -€532 | |
| Financial debts | 170/4 | €532 | - | -€532 | |
| Amounts payable within one year | 42/48 | €98,785 | €80,187 | -€18,598 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €6,237 | €532 | -€5,706 | -91.5% |
| Trade debts | 44 | €327 | €111 | -€215 | -65.9% |
| Suppliers | 440/4 | €327 | €111 | -€215 | -65.9% |
| Taxes, remuneration and social security | 45 | €20,279 | €6,003 | -€14,276 | -70.4% |
| Taxes | 450/3 | €18,742 | €4,157 | -€14,585 | -77.8% |
| Remuneration and social security | 454/9 | €1,537 | €1,846 | +€310 | +20.1% |
| Other amounts payable | 47/48 | €71,943 | €73,541 | +€1,599 | +2.2% |
| Remuneration, social security and pensions | 62 | €39,989 | €46,579 | +€6,590 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €10,427 | -€1,191 | -10.2% |
| Other operating charges | 640/8 | €558 | €576 | +€19 | +3.4% |
| Gross operating margin | 9900 | €92,206 | €97,147 | +€4,941 | +5.4% |
| Operating profit (loss) | 9901 | €40,042 | €39,564 | -€477 | -1.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €502 | €401 | -€101 | -20.1% |
| Recurring financial charges | 65 | €502 | €401 | -€101 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €39,540 | €39,163 | -€377 | -1.0% |
| Income taxes | 67/77 | €12,685 | €7,597 | -€5,088 | -40.1% |
| Profit (loss) for the period | 9904 | €26,855 | €31,566 | +€4,711 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,855 | €31,566 | +€4,711 | +17.5% |
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 26 October 2026 via checked.be.