OPP Group: 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.
OPP Group
Largest movements
- Receivables within one year +€470,404
up €470,404 (+314.6%), from €149,507 to €619,911
of which Trade receivables: +€470,404
- Cash +€146,256
up €146,256 (+241.8%), from €60,497 to €206,753
mainly Trade debts (+€472,247) and Accrued charges and deferred income (+€188,940)
- Deferred charges and accrued income +€91,739
up €91,739 (+194.7%), from €47,126 to €138,866
- Intangible fixed assets +€66,550
up €66,550, from €0 to €66,550
- Trade debts +€472,247
up €472,247 (+451.5%), from €104,603 to €576,849
- Accrued charges and deferred income +€188,940
up €188,940 (+33.1%), from €570,430 to €759,370
- Profit (loss) carried forward +€187,263
up €187,263 (+26.6%), from -€705,202 to -€517,939
- Other debts -€180,000
down €180,000 (-97.3%), from €185,000 to €5,000
- Tax, wage and social debts +€110,226
up €110,226 (+131.7%), from €83,700 to €193,926
of which Remuneration and social security: +€84,134
- Gross operating margin +€1.1m
up €1.1m (+758.7%), from €141,030 to €1.2m
- Staff costs +€257,213
up €257,213 (+36.0%), from €714,308 to €971,521
- Other operating charges -€60,211
down €60,211 (-94.0%), from €64,038 to €3,826
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 | €257,130 | €1,035,806 | +€778,676 | +302.8% |
| Fixed assets | 21/28 | €0 | €70,276 | +€70,276 | |
| Intangible fixed assets | 21 | €0 | €66,550 | +€66,550 | |
| Tangible fixed assets | 22/27 | - | €3,726 | +€3,726 | |
| Furniture and vehicles | 24 | - | €3,726 | +€3,726 | |
| Current assets | 29/58 | €257,130 | €965,530 | +€708,399 | +275.5% |
| Amounts receivable within one year | 40/41 | €149,507 | €619,911 | +€470,404 | +314.6% |
| Trade receivables | 40 | €149,507 | €619,911 | +€470,404 | +314.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €60,497 | €206,753 | +€146,256 | +241.8% |
| Deferred charges and accrued income | 490/1 | €47,126 | €138,866 | +€91,739 | +194.7% |
| Total equity and liabilities | 10/49 | €257,130 | €1,035,806 | +€778,676 | +302.8% |
| Equity | 10/15 | -€686,602 | -€499,339 | +€187,263 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€705,202 | -€517,939 | +€187,263 | +26.6% |
| Amounts payable | 17/49 | €943,732 | €1,535,145 | +€591,413 | +62.7% |
| Amounts payable within one year | 42/48 | €373,303 | €775,775 | +€402,473 | +107.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €104,603 | €576,849 | +€472,247 | +451.5% |
| Suppliers | 440/4 | €104,603 | €576,849 | +€472,247 | +451.5% |
| Taxes, remuneration and social security | 45 | €83,700 | €193,926 | +€110,226 | +131.7% |
| Taxes | 450/3 | €30,263 | €56,355 | +€26,092 | +86.2% |
| Remuneration and social security | 454/9 | €53,437 | €137,571 | +€84,134 | +157.4% |
| Other amounts payable | 47/48 | €185,000 | €5,000 | -€180,000 | -97.3% |
| Accrued charges and deferred income | 492/3 | €570,430 | €759,370 | +€188,940 | +33.1% |
| Remuneration, social security and pensions | 62 | €714,308 | €971,521 | +€257,213 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €8,385 | +€8,385 | |
| Other operating charges | 640/8 | €64,038 | €3,826 | -€60,211 | -94.0% |
| Non-recurring operating charges | 66A | €139,135 | €37,255 | -€101,879 | -73.2% |
| Gross operating margin | 9900 | €141,030 | €1,211,078 | +€1.1m | +758.7% |
| Operating profit (loss) | 9901 | -€776,450 | €190,091 | +€966,541 | |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Non-recurring financial income | 76B | - | €220 | +€220 | |
| Financial charges | 65/66B | €3,740 | €797 | -€2,943 | -78.7% |
| Recurring financial charges | 65 | €3,740 | €797 | -€2,943 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | -€780,190 | €189,526 | +€969,716 | |
| Income taxes | 67/77 | - | €2,264 | +€2,264 | |
| Profit (loss) for the period | 9904 | -€780,190 | €187,263 | +€967,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€780,190 | €187,263 | +€967,453 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.