OPJA: what changed
Two fiscal 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.
OPJA
Largest movements
- Cash +€57,150
up €57,150 (+1434.3%), from €3,985 to €61,135
mainly Net result for the year (+€64,027) and Investment in fixed assets (net) (+€6,520)
- Tangible fixed assets -€7,372
down €7,372 (-89.7%), from €8,216 to €844
of which Furniture and vehicles: -€6,719
- Reserves +€64,027
up €64,027 (+38.1%), from €168,041 to €232,067
- Other debts -€15,259
down €15,259 (-42.2%), from €36,117 to €20,858
- Trade debts +€2,842
up €2,842 (+1115.0%), from €255 to €3,096
- Gross operating margin -€9,367
down €9,367 (-8.8%), from €106,647 to €97,280
- Depreciation -€4,938
down €4,938 (-85.3%), from €5,789 to €852
- Taxes -€2,434
down €2,434 (-7.3%), from €33,348 to €30,914
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.
Cash bridge derived
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 | €208,412 | €260,021 | +€51,609 | +24.8% |
| Fixed assets | 21/28 | €8,216 | €844 | -€7,372 | -89.7% |
| Tangible fixed assets | 22/27 | €8,216 | €844 | -€7,372 | -89.7% |
| Plant, machinery and equipment | 23 | €1,167 | €514 | -€653 | -56.0% |
| Furniture and vehicles | 24 | €7,049 | €330 | -€6,719 | -95.3% |
| Current assets | 29/58 | €200,197 | €259,178 | +€58,981 | +29.5% |
| Amounts receivable within one year | 40/41 | €3,396 | €4,086 | +€689 | +20.3% |
| Other amounts receivable | 41 | €3,396 | €4,086 | +€689 | +20.3% |
| Current investments | 50/53 | €192,816 | €193,216 | +€400 | +0.2% |
| Cash at bank and in hand | 54/58 | €3,985 | €61,135 | +€57,150 | +1434.3% |
| Deferred charges and accrued income | 490/1 | - | €742 | +€742 | |
| Total equity and liabilities | 10/49 | €208,412 | €260,021 | +€51,609 | +24.8% |
| Equity | 10/15 | €172,041 | €236,067 | +€64,027 | +37.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €168,041 | €232,067 | +€64,027 | +38.1% |
| Distributable reserves | 133 | €168,041 | €232,067 | +€64,027 | +38.1% |
| Amounts payable | 17/49 | €36,372 | €23,954 | -€12,418 | -34.1% |
| Amounts payable within one year | 42/48 | €36,372 | €23,954 | -€12,418 | -34.1% |
| Trade debts | 44 | €255 | €3,096 | +€2,842 | +1115.0% |
| Suppliers | 440/4 | €255 | €3,096 | +€2,842 | +1115.0% |
| Other amounts payable | 47/48 | €36,117 | €20,858 | -€15,259 | -42.2% |
| Non-recurring operating income | 76A | - | €4,480 | +€4,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,789 | €852 | -€4,938 | -85.3% |
| Other operating charges | 640/8 | €1,596 | €1,389 | -€207 | -13.0% |
| Gross operating margin | 9900 | €106,647 | €97,280 | -€9,367 | -8.8% |
| Operating profit (loss) | 9901 | €99,262 | €95,039 | -€4,223 | -4.3% |
| Financial income | 75/76B | €73 | €48 | -€25 | -33.7% |
| Recurring financial income | 75 | €73 | €48 | -€25 | -33.7% |
| Financial charges | 65/66B | €202 | €146 | -€56 | -27.5% |
| Recurring financial charges | 65 | €202 | €146 | -€56 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €99,133 | €94,941 | -€4,192 | -4.2% |
| Income taxes | 67/77 | €33,348 | €30,914 | -€2,434 | -7.3% |
| Profit (loss) for the period | 9904 | €65,785 | €64,027 | -€1,758 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,785 | €64,027 | -€1,758 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.