OPP Inspection: 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.
OPP Inspection
Largest movements
- Cash +€50,976
up €50,976 (+163%), from €31,297 to €82,273
mainly Net result for the year (+€68,628) and Depreciation (+€10,913)
- Receivables within one year -€9,699
down €9,699 (-23.8%), from €40,745 to €31,046
of which Trade receivables: -€5,829
- Tangible fixed assets -€8,975
down €8,975 (-27.6%), from €32,514 to €23,540
of which Furniture and vehicles: -€9,389
- Reserves +€43,496
up €43,496 (+37.3%), from €116,470 to €159,967
- Current portion of long-term debt -€8,416
down €8,416 (-83.3%), from €10,108 to €1,693
- Other debts -€4,299
down €4,299 (-14.6%), from €29,432 to €25,132
- Tax, wage and social debts +€2,757
up €2,757 (+20.4%), from €13,521 to €16,279
- Gross operating margin +€27,151
up €27,151 (+34.6%), from €78,372 to €105,523
- Taxes +€6,000
up €6,000 (+31.7%), from €18,928 to €24,928
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 | €186,534 | €218,591 | +€32,057 | +17.2% |
| Fixed assets | 21/28 | €32,514 | €23,540 | -€8,975 | -27.6% |
| Tangible fixed assets | 22/27 | €32,514 | €23,540 | -€8,975 | -27.6% |
| Plant, machinery and equipment | 23 | €11,831 | €12,246 | +€415 | +3.5% |
| Furniture and vehicles | 24 | €20,684 | €11,294 | -€9,389 | -45.4% |
| Current assets | 29/58 | €154,020 | €195,051 | +€41,031 | +26.6% |
| Amounts receivable after more than one year | 29 | €79,000 | €79,000 | = | 0.0% |
| Other amounts receivable | 291 | €79,000 | €79,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,661 | €1,661 | = | 0.0% |
| Stocks | 30/36 | €1,661 | €1,661 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,745 | €31,046 | -€9,699 | -23.8% |
| Trade receivables | 40 | €34,092 | €28,264 | -€5,829 | -17.1% |
| Other amounts receivable | 41 | €6,653 | €2,782 | -€3,870 | -58.2% |
| Cash at bank and in hand | 54/58 | €31,297 | €82,273 | +€50,976 | +163% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,070 | -€246 | -18.7% |
| Total equity and liabilities | 10/49 | €186,534 | €218,591 | +€32,057 | +17.2% |
| Equity | 10/15 | €131,470 | €174,967 | +€43,496 | +33.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €116,470 | €159,967 | +€43,496 | +37.3% |
| Distributable reserves | 133 | €116,470 | €159,967 | +€43,496 | +37.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,064 | €43,624 | -€11,439 | -20.8% |
| Amounts payable after more than one year | 17 | €1,693 | €0 | -€1,693 | -100% |
| Financial debts | 170/4 | €1,693 | €0 | -€1,693 | -100% |
| Amounts payable within one year | 42/48 | €53,166 | €43,624 | -€9,542 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €10,108 | €1,693 | -€8,416 | -83.3% |
| Trade debts | 44 | €105 | €521 | +€416 | +397% |
| Suppliers | 440/4 | €105 | €521 | +€416 | +397% |
| Taxes, remuneration and social security | 45 | €13,521 | €16,279 | +€2,757 | +20.4% |
| Taxes | 450/3 | €13,521 | €16,279 | +€2,757 | +20.4% |
| Other amounts payable | 47/48 | €29,432 | €25,132 | -€4,299 | -14.6% |
| Accrued charges and deferred income | 492/3 | €205 | €0 | -€205 | -100% |
| Non-recurring operating income | 76A | - | €14,905 | +€14,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,840 | €10,913 | +€72 | +0.7% |
| Other operating charges | 640/8 | €1,103 | €973 | -€130 | -11.8% |
| Gross operating margin | 9900 | €78,372 | €105,523 | +€27,151 | +34.6% |
| Operating profit (loss) | 9901 | €66,429 | €93,637 | +€27,209 | +41.0% |
| Financial income | 75/76B | €1,527 | €1,537 | +€9 | +0.6% |
| Recurring financial income | 75 | €1,527 | €1,537 | +€9 | +0.6% |
| Financial charges | 65/66B | €874 | €1,618 | +€743 | +85.0% |
| Recurring financial charges | 65 | €874 | €1,618 | +€743 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €67,082 | €93,556 | +€26,475 | +39.5% |
| Income taxes | 67/77 | €18,928 | €24,928 | +€6,000 | +31.7% |
| Profit (loss) for the period | 9904 | €48,153 | €68,628 | +€20,475 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,153 | €68,628 | +€20,475 | +42.5% |
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 18 October 2026 via checked.be.