OPIS BELGIUM: what changed
What changed
OPIS BELGIUM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3,911
2024 · €34,820-€30,909
Equity
€134,831
2024 · €130,920+€3,911
Cash
€47,010
2024 · €43,827+€3,182
Balance sheet total
€630,008
2024 · €451,273+€178,735
Largest movements
Assets
- Receivables within one year +€177,457
up €177,457 (+45.0%), from €394,665 to €572,122
of which Trade receivables: +€180,970
Equity and liabilities
- Trade debts +€154,273
up €154,273 (+56.9%), from €271,169 to €425,442
- Tax, wage and social debts +€18,222
up €18,222 (+37.3%), from €48,874 to €67,096
of which Taxes: +€12,200
Income statement
- Staff costs +€43,873
up €43,873 (+17.4%), from €252,533 to €296,406
- Financial charges +€26,488
up €26,488 (+398%), from €6,657 to €33,145
- Gross operating margin +€14,773
up €14,773 (+4.6%), from €319,517 to €334,290
- Financial income +€12,509
up €12,509 (+1,061%), from €1,180 to €13,688
- Taxes -€7,506
down €7,506 (-34.7%), from €21,623 to €14,117
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.
Result 2024
€34,820
Gross operating margin
+€14,773
Staff costs
-€43,873
Other operating charges
+€4,664
Financial income
+€12,509
Financial charges
-€26,488
Taxes
+€7,506
Result 2025
€3,911
raises the resultlowers the result
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.
From operations
+€3,182
Investment
€0
Financing
€0
Cash 2024
€43,827
From operations (derived)
+€3,182
Net result for the year
+€3,911
Receivables within one year
-€177,457
Deferred charges and accrued income
+€1,904
Trade debts
+€154,273
Tax, wage and social debts
+€18,222
Accrued charges and deferred income
+€2,330
Cash 2025
€47,010
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,273 | €630,008 | +€178,735 | +39.6% |
| Fixed assets | 21/28 | €578 | €578 | = | 0.0% |
| Financial fixed assets | 28 | €578 | €578 | = | 0.0% |
| Current assets | 29/58 | €450,695 | €629,430 | +€178,735 | +39.7% |
| Amounts receivable within one year | 40/41 | €394,665 | €572,122 | +€177,457 | +45.0% |
| Trade receivables | 40 | €378,519 | €559,489 | +€180,970 | +47.8% |
| Other amounts receivable | 41 | €16,146 | €12,633 | -€3,513 | -21.8% |
| Cash at bank and in hand | 54/58 | €43,827 | €47,010 | +€3,182 | +7.3% |
| Deferred charges and accrued income | 490/1 | €12,202 | €10,298 | -€1,904 | -15.6% |
| Total equity and liabilities | 10/49 | €451,273 | €630,008 | +€178,735 | +39.6% |
| Equity | 10/15 | €130,920 | €134,831 | +€3,911 | +3.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €110,920 | €114,831 | +€3,911 | +3.5% |
| Non-distributable reserves | 130/1 | €624 | €0 | -€624 | -100% |
| Reserves not available under the articles | 1311 | €624 | €0 | -€624 | -100% |
| Distributable reserves | 133 | €110,296 | €114,831 | +€4,535 | +4.1% |
| Amounts payable | 17/49 | €320,352 | €495,177 | +€174,824 | +54.6% |
| Amounts payable within one year | 42/48 | €320,043 | €492,538 | +€172,495 | +53.9% |
| Trade debts | 44 | €271,169 | €425,442 | +€154,273 | +56.9% |
| Suppliers | 440/4 | €271,169 | €425,442 | +€154,273 | +56.9% |
| Taxes, remuneration and social security | 45 | €48,874 | €67,096 | +€18,222 | +37.3% |
| Taxes | 450/3 | €1,917 | €14,117 | +€12,200 | +637% |
| Remuneration and social security | 454/9 | €46,958 | €52,979 | +€6,022 | +12.8% |
| Accrued charges and deferred income | 492/3 | €309 | €2,639 | +€2,330 | +754% |
| Remuneration, social security and pensions | 62 | €252,533 | €296,406 | +€43,873 | +17.4% |
| Other operating charges | 640/8 | €5,064 | €400 | -€4,664 | -92.1% |
| Gross operating margin | 9900 | €319,517 | €334,290 | +€14,773 | +4.6% |
| Operating profit (loss) | 9901 | €61,921 | €37,485 | -€24,436 | -39.5% |
| Financial income | 75/76B | €1,180 | €13,688 | +€12,509 | +1,061% |
| Recurring financial income | 75 | €1,180 | €13,688 | +€12,509 | +1,061% |
| Financial charges | 65/66B | €6,657 | €33,145 | +€26,488 | +398% |
| Recurring financial charges | 65 | €6,657 | €33,145 | +€26,488 | +398% |
| Profit (loss) for the period before taxes | 9903 | €56,443 | €18,028 | -€38,415 | -68.1% |
| Income taxes | 67/77 | €21,623 | €14,117 | -€7,506 | -34.7% |
| Profit (loss) for the period | 9904 | €34,820 | €3,911 | -€30,909 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,820 | €3,911 | -€30,909 | -88.8% |
Next steps
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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 5 November 2026 via checked.be.