OPLUS: what changed
Two financial 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.
OPLUS
Largest movements
- Receivables within one year -€160,198
down €160,198 (-47.3%), from €338,847 to €178,649
of which Trade receivables: -€144,813
- Cash +€78,703
up €78,703 (+96.7%), from €81,428 to €160,130
mainly Receivables within one year (+€160,198) and Trade debts (+€30,232)
- Accrued charges and deferred income -€144,220
down €144,220 (-100%), from €144,220 to €0
- Trade debts +€30,232
up €30,232, from €0 to €30,232
- Profit (loss) carried forward +€28,870
up €28,870 (+27.3%), from €105,694 to €134,564
- Staff costs +€28,195
up €28,195 (+5.0%), from €566,100 to €594,295
- Other operating charges -€11,736
down €11,736 (-18.1%), from €64,904 to €53,168
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.
Derived cash bridge
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 | €420,274 | €338,779 | -€81,495 | -19.4% |
| Current assets | 29/58 | €420,274 | €338,779 | -€81,495 | -19.4% |
| Amounts receivable within one year | 40/41 | €338,847 | €178,649 | -€160,198 | -47.3% |
| Trade receivables | 40 | €296,843 | €152,030 | -€144,813 | -48.8% |
| Other amounts receivable | 41 | €42,004 | €26,619 | -€15,384 | -36.6% |
| Cash at bank and in hand | 54/58 | €81,428 | €160,130 | +€78,703 | +96.7% |
| Total equity and liabilities | 10/49 | €420,274 | €338,779 | -€81,495 | -19.4% |
| Equity | 10/15 | €125,694 | €154,564 | +€28,870 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,694 | €134,564 | +€28,870 | +27.3% |
| Amounts payable | 17/49 | €294,580 | €184,215 | -€110,365 | -37.5% |
| Amounts payable within one year | 42/48 | €150,360 | €184,215 | +€33,855 | +22.5% |
| Trade debts | 44 | €0 | €30,232 | +€30,232 | |
| Suppliers | 440/4 | €0 | €30,232 | +€30,232 | |
| Taxes, remuneration and social security | 45 | €150,360 | €153,984 | +€3,623 | +2.4% |
| Taxes | 450/3 | €17,754 | €22,393 | +€4,640 | +26.1% |
| Remuneration and social security | 454/9 | €132,607 | €131,590 | -€1,017 | -0.8% |
| Accrued charges and deferred income | 492/3 | €144,220 | €0 | -€144,220 | -100% |
| Remuneration, social security and pensions | 62 | €566,100 | €594,295 | +€28,195 | +5.0% |
| Other operating charges | 640/8 | €64,904 | €53,168 | -€11,736 | -18.1% |
| Gross operating margin | 9900 | €703,990 | €697,779 | -€6,211 | -0.9% |
| Operating profit (loss) | 9901 | €72,986 | €50,316 | -€22,670 | -31.1% |
| Financial income | 75/76B | €7,486 | €2,498 | -€4,988 | -66.6% |
| Recurring financial income | 75 | €7,486 | €2,498 | -€4,988 | -66.6% |
| Financial charges | 65/66B | €4,257 | €1,950 | -€2,307 | -54.2% |
| Recurring financial charges | 65 | €4,257 | €1,950 | -€2,307 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €76,215 | €50,863 | -€25,351 | -33.3% |
| Income taxes | 67/77 | €28,175 | €21,993 | -€6,181 | -21.9% |
| Profit (loss) for the period | 9904 | €48,040 | €28,870 | -€19,170 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,040 | €28,870 | -€19,170 | -39.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.