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
- Tangible fixed assets -€17,561
down €17,561 (-8.6%), from €203,271 to €185,710
of which Furniture and vehicles: -€12,420
- Receivables within one year +€3,621
up €3,621 (+177%), from €2,047 to €5,668
of which Other amounts receivable: +€4,360
- Cash +€2,268
up €2,268 (+24.3%), from €9,345 to €11,613
mainly Other debts (+€50,194) and Depreciation (+€17,561)
- Profit (loss) carried forward -€55,864
no longer reported in 2025 (was €55,864)
- Other debts +€50,194
up €50,194 (+92.4%), from €54,336 to €104,531
- Debts after one year -€8,237
down €8,237 (-10.5%), from €78,096 to €69,859
- Gross operating margin -€3,099
down €3,099 (-7.7%), from €40,359 to €37,260
- Financial charges -€1,525
down €1,525 (-55.2%), from €2,765 to €1,240
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 | €216,149 | €202,991 | -€13,158 | -6.1% |
| Fixed assets | 21/28 | €203,271 | €185,710 | -€17,561 | -8.6% |
| Tangible fixed assets | 22/27 | €203,271 | €185,710 | -€17,561 | -8.6% |
| Land and buildings | 22 | €160,709 | €156,129 | -€4,580 | -2.8% |
| Plant, machinery and equipment | 23 | €1,163 | €601 | -€561 | -48.3% |
| Furniture and vehicles | 24 | €41,399 | €28,980 | -€12,420 | -30.0% |
| Current assets | 29/58 | €12,878 | €17,281 | +€4,403 | +34.2% |
| Amounts receivable within one year | 40/41 | €2,047 | €5,668 | +€3,621 | +177% |
| Trade receivables | 40 | €1,549 | €810 | -€739 | -47.7% |
| Other amounts receivable | 41 | €499 | €4,858 | +€4,360 | +874% |
| Cash at bank and in hand | 54/58 | €9,345 | €11,613 | +€2,268 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,486 | - | -€1,486 | |
| Total equity and liabilities | 10/49 | €216,149 | €202,991 | -€13,158 | -6.1% |
| Equity | 10/15 | €70,864 | €15,000 | -€55,864 | -78.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,864 | - | -€55,864 | |
| Amounts payable | 17/49 | €145,285 | €187,991 | +€42,706 | +29.4% |
| Amounts payable after more than one year | 17 | €78,096 | €69,859 | -€8,237 | -10.5% |
| Financial debts | 170/4 | €78,096 | €69,859 | -€8,237 | -10.5% |
| Amounts payable within one year | 42/48 | €67,189 | €118,132 | +€50,943 | +75.8% |
| Current portion of amounts payable after more than one year | 42 | €8,131 | €8,237 | +€106 | +1.3% |
| Trade debts | 44 | €763 | €1,405 | +€643 | +84.3% |
| Suppliers | 440/4 | €763 | €1,405 | +€643 | +84.3% |
| Taxes, remuneration and social security | 45 | €3,960 | €3,960 | = | 0.0% |
| Taxes | 450/3 | €3,960 | €3,960 | = | 0.0% |
| Other amounts payable | 47/48 | €54,336 | €104,531 | +€50,194 | +92.4% |
| Remuneration, social security and pensions | 62 | - | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,632 | €17,561 | -€71 | -0.4% |
| Other operating charges | 640/8 | €1,393 | €1,387 | -€6 | -0.5% |
| Gross operating margin | 9900 | €40,359 | €37,260 | -€3,099 | -7.7% |
| Operating profit (loss) | 9901 | €21,334 | €18,100 | -€3,235 | -15.2% |
| Financial income | 75/76B | €445 | €424 | -€21 | -4.8% |
| Recurring financial income | 75 | €445 | €424 | -€21 | -4.8% |
| Financial charges | 65/66B | €2,765 | €1,240 | -€1,525 | -55.2% |
| Recurring financial charges | 65 | €2,765 | €1,240 | -€1,525 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €19,015 | €17,284 | -€1,731 | -9.1% |
| Income taxes | 67/77 | €3,960 | €3,815 | -€145 | -3.7% |
| Profit (loss) for the period | 9904 | €15,055 | €13,469 | -€1,586 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,055 | €13,469 | -€1,586 | -10.5% |
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 14 October 2026 via checked.be.