OPPEM-KOUTER: what changed
What changed
OPPEM-KOUTER
filed annual accounts (NBB)
Net result for the year
-€31,131
2024 · -€103,258+€72,128
Equity
€808,110
2024 · €839,240-€31,131
Cash
€73,915
2024 · €86,329-€12,413
Balance sheet total
€1.1m
2024 · €1.1m-€70,336
Largest movements
Assets
- Tangible fixed assets -€50,240
down €50,240 (-4.8%), from €1.0m to €996,942
of which Land and buildings: -€41,625
- Cash -€12,413
down €12,413 (-14.4%), from €86,329 to €73,915
mainly Net result for the year (-€31,131) and Other debts (-€28,235)
Equity and liabilities
- Other debts -€28,235
down €28,235 (-49.1%), from €57,472 to €29,237
- Reserves -€21,270
down €21,270 (-2.9%), from €728,092 to €706,822
of which Tax-exempt reserves: -€21,270
Income statement
- Gross operating margin +€69,236
up €69,236, from -€46,768 to €22,468
- Depreciation -€2,915
down €2,915 (-5.3%), from €54,947 to €52,031
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€103,258
Gross operating margin
+€69,236
Depreciation
+€2,915
Other operating charges
-€228
Financial income
-€47
Financial charges
-€52
Taxes
+€9
Deferred taxes and other
+€295
Result 2025
-€31,131
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€10,622
Investment
-€1,791
Financing
€0
Cash 2024
€86,329
From operations (derived)
-€10,622
Net result for the year
-€31,131
Depreciation
+€52,031
Receivables within one year
+€5,860
Deferred charges and accrued income
+€1,823
Provisions
-€8,614
Trade debts
-€1,326
Tax, wage and social debts
-€414
Other debts
-€28,235
Accrued charges and deferred income
-€617
Investment (derived)
-€1,791
Investment in fixed assets (net)
-€1,791
Cash 2025
€73,915
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,141,194 | €1,070,858 | -€70,336 | -6.2% |
| Fixed assets | 21/28 | €1,047,182 | €996,942 | -€50,240 | -4.8% |
| Tangible fixed assets | 22/27 | €1,047,182 | €996,942 | -€50,240 | -4.8% |
| Land and buildings | 22 | €1,029,492 | €987,867 | -€41,625 | -4.0% |
| Plant, machinery and equipment | 23 | €1,783 | €1,139 | -€644 | -36.1% |
| Furniture and vehicles | 24 | €7,393 | €2,120 | -€5,273 | -71.3% |
| Other tangible fixed assets | 26 | €8,514 | €5,816 | -€2,698 | -31.7% |
| Current assets | 29/58 | €94,011 | €73,915 | -€20,096 | -21.4% |
| Amounts receivable within one year | 40/41 | €5,860 | €0 | -€5,860 | -100% |
| Trade receivables | 40 | €5,860 | €0 | -€5,860 | -100% |
| Cash at bank and in hand | 54/58 | €86,329 | €73,915 | -€12,413 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,823 | €0 | -€1,823 | -100% |
| Total equity and liabilities | 10/49 | €1,141,194 | €1,070,858 | -€70,336 | -6.2% |
| Equity | 10/15 | €839,240 | €808,110 | -€31,131 | -3.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €728,092 | €706,822 | -€21,270 | -2.9% |
| Non-distributable reserves | 130/1 | €27,516 | €27,516 | = | 0.0% |
| Legal reserve | 130 | €27,516 | €27,516 | = | 0.0% |
| Tax-exempt reserves | 132 | €604,740 | €583,470 | -€21,270 | -3.5% |
| Distributable reserves | 133 | €95,836 | €95,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,148 | €36,287 | -€9,861 | -21.4% |
| Provisions and deferred taxes | 16 | €240,227 | €231,613 | -€8,614 | -3.6% |
| Deferred taxes | 168 | €240,227 | €231,613 | -€8,614 | -3.6% |
| Amounts payable | 17/49 | €61,727 | €31,135 | -€30,591 | -49.6% |
| Amounts payable within one year | 42/48 | €61,110 | €31,135 | -€29,975 | -49.1% |
| Trade debts | 44 | €2,794 | €1,469 | -€1,326 | -47.4% |
| Suppliers | 440/4 | €2,794 | €1,469 | -€1,326 | -47.4% |
| Taxes, remuneration and social security | 45 | €843 | €429 | -€414 | -49.1% |
| Taxes | 450/3 | €843 | €429 | -€414 | -49.1% |
| Other amounts payable | 47/48 | €57,472 | €29,237 | -€28,235 | -49.1% |
| Accrued charges and deferred income | 492/3 | €617 | €0 | -€617 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,947 | €52,031 | -€2,915 | -5.3% |
| Other operating charges | 640/8 | €9,441 | €9,669 | +€228 | +2.4% |
| Gross operating margin | 9900 | -€46,768 | €22,468 | +€69,236 | |
| Operating profit (loss) | 9901 | -€111,156 | -€39,233 | +€71,923 | +64.7% |
| Financial income | 75/76B | €47 | €0 | -€47 | -100% |
| Recurring financial income | 75 | €47 | €0 | -€47 | -100% |
| Financial charges | 65/66B | €30 | €83 | +€52 | +174% |
| Recurring financial charges | 65 | €30 | €83 | +€52 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€111,139 | -€39,315 | +€71,824 | +64.6% |
| Transfer from deferred taxes | 780 | €8,320 | €8,614 | +€295 | +3.5% |
| Income taxes | 67/77 | €438 | €429 | -€9 | -2.1% |
| Profit (loss) for the period | 9904 | -€103,258 | -€31,131 | +€72,128 | +69.9% |
| Transfer from tax-exempt reserves | 789 | €20,386 | €21,270 | +€884 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,872 | -€9,861 | +€73,011 | +88.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.