OPLA ARCHITECTURE: what changed
What changed
OPLA ARCHITECTURE
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€131,138
2024 · €2,740+€128,398
Equity
€167,414
2024 · €72,277+€95,138
Cash
€116,249
2024 · €18,051+€98,198
Balance sheet total
€323,453
2024 · €79,198+€244,255
Largest movements
Assets
- Receivables within one year +€145,006
up €145,006 (+251%), from €57,836 to €202,842
- Cash +€98,198
up €98,198 (+544%), from €18,051 to €116,249
mainly Net result for the year (+€131,138) and Trade debts (+€96,678)
Equity and liabilities
- Trade debts +€96,678
up €96,678 (+204,392%), from €47 to €96,725
- Profit (loss) carried forward +€95,138
up €95,138 (+514%), from €18,498 to €113,636
- Other debts +€36,019
up €36,019 (+6,684%), from €539 to €36,558
- Tax, wage and social debts +€16,421
up €16,421 (+259%), from €6,335 to €22,756
Income statement
- Gross operating margin +€160,848
up €160,848 (+3,245%), from €4,957 to €165,805
- Taxes +€32,106
up €32,106 (+3,875%), from €829 to €32,935
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
€2,740
Gross operating margin
+€160,848
Depreciation
-€379
Other operating charges
-€12
Financial income
+€88
Financial charges
-€41
Taxes
-€32,106
Result 2025
€131,138
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
+€137,236
Investment
-€3,038
Financing
-€36,000
Cash 2024
€18,051
From operations (derived)
+€137,236
Net result for the year
+€131,138
Depreciation
+€1,105
Receivables within one year
-€145,006
Deferred charges and accrued income
+€883
Trade debts
+€96,678
Tax, wage and social debts
+€16,421
Other debts
+€36,019
Investment (derived)
-€3,038
Investment in fixed assets (net)
-€3,038
Financing
-€36,000
Contributions, distributions and other
-€36,000
Cash 2025
€116,249
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,198 | €323,453 | +€244,255 | +308% |
| Fixed assets | 21/28 | €2,376 | €4,309 | +€1,933 | +81.4% |
| Tangible fixed assets | 22/27 | €2,376 | €4,309 | +€1,933 | +81.4% |
| Furniture and vehicles | 24 | €272 | €2,543 | +€2,271 | +835% |
| Other tangible fixed assets | 26 | €2,104 | €1,766 | -€338 | -16.1% |
| Current assets | 29/58 | €76,822 | €319,143 | +€242,321 | +315% |
| Amounts receivable within one year | 40/41 | €57,836 | €202,842 | +€145,006 | +251% |
| Trade receivables | 40 | €57,836 | €202,842 | +€145,006 | +251% |
| Cash at bank and in hand | 54/58 | €18,051 | €116,249 | +€98,198 | +544% |
| Deferred charges and accrued income | 490/1 | €934 | €52 | -€883 | -94.5% |
| Total equity and liabilities | 10/49 | €79,198 | €323,453 | +€244,255 | +308% |
| Equity | 10/15 | €72,277 | €167,414 | +€95,138 | +132% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | €6,300 | €6,300 | = | 0.0% |
| Other | 1109/19 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €47,478 | €47,478 | = | 0.0% |
| 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 | €45,618 | €45,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,498 | €113,636 | +€95,138 | +514% |
| Amounts payable | 17/49 | €6,921 | €156,038 | +€149,117 | +2,154% |
| Amounts payable within one year | 42/48 | €6,921 | €156,038 | +€149,117 | +2,154% |
| Trade debts | 44 | €47 | €96,725 | +€96,678 | +204,392% |
| Suppliers | 440/4 | €47 | €96,725 | +€96,678 | +204,392% |
| Taxes, remuneration and social security | 45 | €6,335 | €22,756 | +€16,421 | +259% |
| Taxes | 450/3 | €6,335 | €22,756 | +€16,421 | +259% |
| Other amounts payable | 47/48 | €539 | €36,558 | +€36,019 | +6,684% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €1,105 | +€379 | +52.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €110 | €109 | -€1 | -0.8% |
| Gross operating margin | 9900 | €4,957 | €165,805 | +€160,848 | +3,245% |
| Operating profit (loss) | 9901 | €3,734 | €164,191 | +€160,457 | +4,297% |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €166 | €207 | +€41 | +24.8% |
| Recurring financial charges | 65 | €166 | €207 | +€41 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €3,568 | €164,072 | +€160,504 | +4,498% |
| Income taxes | 67/77 | €829 | €32,935 | +€32,106 | +3,875% |
| Profit (loss) for the period | 9904 | €2,740 | €131,138 | +€128,398 | +4,686% |
| Profit (loss) for the period to be appropriated | 9905 | €2,740 | €131,138 | +€128,398 | +4,686% |
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 2 November 2026 via checked.be.