OPN CONSTRUCT: 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.
OPN CONSTRUCT
Largest movements
- Receivables within one year +€19,048
up €19,048 (+548.7%), from €3,471 to €22,519
of which Trade receivables: +€15,491
- Cash +€4,336
up €4,336 (+4445.3%), from €98 to €4,434
mainly Advances received (+€6,889) and Net result for the year (+€6,790)
- Tangible fixed assets -€2,985
down €2,985 (-39.5%), from €7,548 to €4,563
- Advances received +€6,889
new in 2023: €6,889
- Profit (loss) carried forward +€6,790
up €6,790 (+96.1%), from €7,069 to €13,859
- Other debts +€6,627
up €6,627 (+1790.3%), from €370 to €6,998
- Tax, wage and social debts +€1,824
new in 2023: €1,824
- Trade debts -€1,732
down €1,732 (-79.5%), from €2,178 to €446
- Gross operating margin +€15,850
up €15,850 (+69.8%), from €22,711 to €38,561
- Staff costs +€11,680
up €11,680 (+86.7%), from €13,470 to €25,151
- Taxes +€2,358
new in 2023: €2,358
- Depreciation +€1,488
up €1,488 (+99.3%), from €1,498 to €2,985
- Other operating charges +€466
up €466 (+71.9%), from €649 to €1,115
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,117 | €31,515 | +€20,399 | +183.5% |
| Fixed assets | 21/28 | €7,548 | €4,563 | -€2,985 | -39.5% |
| Tangible fixed assets | 22/27 | €7,548 | €4,563 | -€2,985 | -39.5% |
| Furniture and vehicles | 24 | €7,548 | €4,563 | -€2,985 | -39.5% |
| Current assets | 29/58 | €3,569 | €26,952 | +€23,384 | +655.2% |
| Amounts receivable within one year | 40/41 | €3,471 | €22,519 | +€19,048 | +548.7% |
| Trade receivables | 40 | €1,500 | €16,991 | +€15,491 | +1032.7% |
| Other amounts receivable | 41 | €1,971 | €5,528 | +€3,557 | +180.4% |
| Cash at bank and in hand | 54/58 | €98 | €4,434 | +€4,336 | +4445.3% |
| Total equity and liabilities | 10/49 | €11,117 | €31,515 | +€20,399 | +183.5% |
| Equity | 10/15 | €8,569 | €15,359 | +€6,790 | +79.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,069 | €13,859 | +€6,790 | +96.1% |
| Amounts payable | 17/49 | €2,548 | €16,157 | +€13,609 | +534.1% |
| Amounts payable within one year | 42/48 | €2,548 | €16,157 | +€13,609 | +534.1% |
| Trade debts | 44 | €2,178 | €446 | -€1,732 | -79.5% |
| Suppliers | 440/4 | €2,178 | €446 | -€1,732 | -79.5% |
| Advances received on contracts in progress | 46 | - | €6,889 | +€6,889 | |
| Taxes, remuneration and social security | 45 | - | €1,824 | +€1,824 | |
| Remuneration and social security | 454/9 | - | €1,824 | +€1,824 | |
| Other amounts payable | 47/48 | €370 | €6,998 | +€6,627 | +1790.3% |
| Remuneration, social security and pensions | 62 | €13,470 | €25,151 | +€11,680 | +86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €2,985 | +€1,488 | +99.3% |
| Other operating charges | 640/8 | €649 | €1,115 | +€466 | +71.9% |
| Gross operating margin | 9900 | €22,711 | €38,561 | +€15,850 | +69.8% |
| Operating profit (loss) | 9901 | €7,095 | €9,310 | +€2,215 | +31.2% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €47 | €163 | +€116 | +249.8% |
| Recurring financial charges | 65 | €47 | €163 | +€116 | +249.8% |
| Profit (loss) for the period before taxes | 9903 | €7,069 | €9,147 | +€2,079 | +29.4% |
| Income taxes | 67/77 | - | €2,358 | +€2,358 | |
| Profit (loss) for the period | 9904 | €7,069 | €6,790 | -€279 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,069 | €6,790 | -€279 | -3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.