OPHTA-UCCLE: what changed
OPHTA-UCCLE
Largest movements
- Cash -€27,392
down €27,392 (-23.1%), from €118,345 to €90,953
mainly Contributions, distributions and other (-€120,594) and Receivables within one year (-€22,833)
- Receivables within one year +€22,833
up €22,833 (+273%), from €8,363 to €31,196
- Tangible fixed assets +€16,312
up €16,312 (+4,508%), from €362 to €16,674
of which Other tangible fixed assets: +€11,433
- Other debts +€23,624
up €23,624 (+24.4%), from €96,970 to €120,594
- Tax, wage and social debts -€16,500
no longer reported in 2025 (was €16,500)
- Profit (loss) carried forward +€3,965
up €3,965 (+33.3%), from €11,901 to €15,866
- Gross operating margin +€9,405
up €9,405 (+6.1%), from €153,623 to €163,028
- Depreciation -€5,653
down €5,653 (-79.7%), from €7,093 to €1,440
- Taxes +€3,756
up €3,756 (+11.2%), from €33,553 to €37,309
- Financial income +€1,645
up €1,645 (+5,572%), from €30 to €1,675
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 | €145,053 | €156,615 | +€11,562 | +8.0% |
| Fixed assets | 21/28 | €15,362 | €31,674 | +€16,312 | +106% |
| Tangible fixed assets | 22/27 | €362 | €16,674 | +€16,312 | +4,508% |
| Plant, machinery and equipment | 23 | €362 | €19 | -€343 | -94.7% |
| Furniture and vehicles | 24 | - | €5,222 | +€5,222 | |
| Other tangible fixed assets | 26 | - | €11,433 | +€11,433 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €129,691 | €124,941 | -€4,750 | -3.7% |
| Amounts receivable within one year | 40/41 | €8,363 | €31,196 | +€22,833 | +273% |
| Other amounts receivable | 41 | €8,363 | €31,196 | +€22,833 | +273% |
| Cash at bank and in hand | 54/58 | €118,345 | €90,953 | -€27,392 | -23.1% |
| Deferred charges and accrued income | 490/1 | €2,984 | €2,792 | -€192 | -6.4% |
| Total equity and liabilities | 10/49 | €145,053 | €156,615 | +€11,562 | +8.0% |
| Equity | 10/15 | €30,501 | €34,466 | +€3,965 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,901 | €15,866 | +€3,965 | +33.3% |
| Amounts payable | 17/49 | €114,551 | €122,149 | +€7,598 | +6.6% |
| Amounts payable within one year | 42/48 | €114,551 | €122,149 | +€7,598 | +6.6% |
| Trade debts | 44 | €1,081 | €1,555 | +€474 | +43.8% |
| Suppliers | 440/4 | €1,081 | €1,555 | +€474 | +43.8% |
| Taxes, remuneration and social security | 45 | €16,500 | - | -€16,500 | |
| Taxes | 450/3 | €16,500 | - | -€16,500 | |
| Other amounts payable | 47/48 | €96,970 | €120,594 | +€23,624 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,093 | €1,440 | -€5,653 | -79.7% |
| Other operating charges | 640/8 | €860 | €1,201 | +€341 | +39.7% |
| Gross operating margin | 9900 | €153,623 | €163,028 | +€9,405 | +6.1% |
| Operating profit (loss) | 9901 | €145,670 | €160,387 | +€14,717 | +10.1% |
| Financial income | 75/76B | €30 | €1,675 | +€1,645 | +5,572% |
| Recurring financial income | 75 | €30 | €1,675 | +€1,645 | +5,572% |
| Financial charges | 65/66B | €135 | €194 | +€59 | +43.7% |
| Recurring financial charges | 65 | €135 | €194 | +€59 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €145,564 | €161,868 | +€16,304 | +11.2% |
| Income taxes | 67/77 | €33,553 | €37,309 | +€3,756 | +11.2% |
| Profit (loss) for the period | 9904 | €112,011 | €124,559 | +€12,548 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €112,011 | €124,559 | +€12,548 | +11.2% |
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 8 November 2026 via checked.be.