OPLAN: 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.
OPLAN
Largest movements
- Receivables within one year -€17,785
down €17,785 (-62.0%), from €28,673 to €10,888
of which Trade receivables: -€14,985
- Stocks and contracts +€5,715
up €5,715 (+144.4%), from €3,958 to €9,673
- Tangible fixed assets -€4,507
down €4,507 (-22.5%), from €19,995 to €15,488
of which Plant, machinery and equipment: -€4,507
- Profit (loss) carried forward -€28,703
down €28,703 (-108.5%), from -€26,456 to -€55,159
- Other debts +€20,855
up €20,855 (+791.3%), from €2,635 to €23,491
- Debts after one year -€7,621
down €7,621 (-45.1%), from €16,899 to €9,278
- Trade debts -€1,528
down €1,528 (-7.9%), from €19,444 to €17,916
- Tax, wage and social debts -€693
down €693 (-3.1%), from €22,636 to €21,943
- Gross operating margin -€46,020
down €46,020 (-97.4%), from €47,251 to €1,231
- Taxes -€5,738
down €5,738 (-26.7%), from €21,518 to €15,780
- Financial charges -€2,563
down €2,563 (-36.4%), from €7,040 to €4,478
of which Financial charges: -€2,274
- Depreciation -€995
down €995 (-18.1%), from €5,502 to €4,507
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 | €56,602 | €39,588 | -€17,014 | -30.1% |
| Fixed assets | 21/28 | €21,183 | €16,676 | -€4,507 | -21.3% |
| Tangible fixed assets | 22/27 | €19,995 | €15,488 | -€4,507 | -22.5% |
| Plant, machinery and equipment | 23 | €14,995 | €10,488 | -€4,507 | -30.1% |
| Furniture and vehicles | 24 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,188 | €1,188 | = | 0.0% |
| Current assets | 29/58 | €35,420 | €22,913 | -€12,507 | -35.3% |
| Stocks and contracts in progress | 3 | €3,958 | €9,673 | +€5,715 | +144.4% |
| Stocks | 30/36 | €3,958 | €9,673 | +€5,715 | +144.4% |
| Amounts receivable within one year | 40/41 | €28,673 | €10,888 | -€17,785 | -62.0% |
| Trade receivables | 40 | €25,873 | €10,888 | -€14,985 | -57.9% |
| Other amounts receivable | 41 | €2,800 | - | -€2,800 | |
| Cash at bank and in hand | 54/58 | €2,789 | €2,352 | -€437 | -15.7% |
| Total equity and liabilities | 10/49 | €56,602 | €39,588 | -€17,014 | -30.1% |
| Equity | 10/15 | -€5,996 | -€34,699 | -€28,703 | -478.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€26,456 | -€55,159 | -€28,703 | -108.5% |
| Amounts payable | 17/49 | €62,599 | €74,287 | +€11,689 | +18.7% |
| Amounts payable after more than one year | 17 | €16,899 | €9,278 | -€7,621 | -45.1% |
| Financial debts | 170/4 | €16,899 | €9,278 | -€7,621 | -45.1% |
| Amounts payable within one year | 42/48 | €45,699 | €65,009 | +€19,310 | +42.3% |
| Financial debts | 43 | €984 | €1,659 | +€675 | +68.6% |
| Credit institutions | 430/8 | €984 | €1,659 | +€675 | +68.6% |
| Trade debts | 44 | €19,444 | €17,916 | -€1,528 | -7.9% |
| Suppliers | 440/4 | €19,444 | €17,916 | -€1,528 | -7.9% |
| Taxes, remuneration and social security | 45 | €22,636 | €21,943 | -€693 | -3.1% |
| Taxes | 450/3 | €22,636 | €21,943 | -€693 | -3.1% |
| Other amounts payable | 47/48 | €2,635 | €23,491 | +€20,855 | +791.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,502 | €4,507 | -€995 | -18.1% |
| Other operating charges | 640/8 | €4,962 | €5,169 | +€207 | +4.2% |
| Gross operating margin | 9900 | €47,251 | €1,231 | -€46,020 | -97.4% |
| Operating profit (loss) | 9901 | €36,787 | -€8,445 | -€45,232 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,040 | €4,478 | -€2,563 | -36.4% |
| Recurring financial charges | 65 | €5,518 | €3,244 | -€2,274 | -41.2% |
| Non-recurring financial charges | 66B | €1,523 | €1,234 | -€289 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €29,747 | -€12,922 | -€42,669 | |
| Income taxes | 67/77 | €21,518 | €15,780 | -€5,738 | -26.7% |
| Profit (loss) for the period | 9904 | €8,229 | -€28,703 | -€36,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,229 | -€28,703 | -€36,931 |
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 28 September 2026 via checked.be.