OPPER BELGIUM: 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.
OPPER BELGIUM
Largest movements
- Receivables within one year -€22,683
down €22,683 (-16.1%), from €141,148 to €118,465
of which Trade receivables: -€22,828
- Cash +€11,925
up €11,925 (+63.9%), from €18,673 to €30,599
mainly Other debts (+€67,500) and Receivables within one year (+€22,683)
- Intangible fixed assets -€2,677
no longer reported in 2025 (was €2,677)
- Profit (loss) carried forward -€91,945
down €91,945 (-195%), from -€47,058 to -€139,003
- Other debts +€67,500
up €67,500 (+128%), from €52,725 to €120,225
- Trade debts +€12,173
up €12,173 (+127%), from €9,556 to €21,729
- Tax, wage and social debts -€2,278
down €2,278 (-5.1%), from €44,963 to €42,685
of which Remuneration and social security: -€1,761
- Gross operating margin -€54,874
down €54,874 (-18.0%), from €304,310 to €249,435
- Depreciation -€10,819
down €10,819 (-76.6%), from €14,121 to €3,302
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 | €168,978 | €154,436 | -€14,542 | -8.6% |
| Fixed assets | 21/28 | €8,555 | €5,253 | -€3,302 | -38.6% |
| Intangible fixed assets | 21 | €2,677 | - | -€2,677 | |
| Tangible fixed assets | 22/27 | €625 | - | -€625 | |
| Furniture and vehicles | 24 | €625 | - | -€625 | |
| Financial fixed assets | 28 | €5,253 | €5,253 | = | 0.0% |
| Current assets | 29/58 | €160,424 | €149,184 | -€11,240 | -7.0% |
| Amounts receivable within one year | 40/41 | €141,148 | €118,465 | -€22,683 | -16.1% |
| Trade receivables | 40 | €141,148 | €118,320 | -€22,828 | -16.2% |
| Other amounts receivable | 41 | - | €145 | +€145 | |
| Cash at bank and in hand | 54/58 | €18,673 | €30,599 | +€11,925 | +63.9% |
| Deferred charges and accrued income | 490/1 | €602 | €120 | -€482 | -80.1% |
| Total equity and liabilities | 10/49 | €168,978 | €154,436 | -€14,542 | -8.6% |
| Equity | 10/15 | €60,618 | -€31,327 | -€91,945 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,084 | €89,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €87,224 | €87,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,058 | -€139,003 | -€91,945 | -195% |
| Amounts payable | 17/49 | €108,361 | €185,764 | +€77,403 | +71.4% |
| Amounts payable within one year | 42/48 | €107,244 | €184,639 | +€77,395 | +72.2% |
| Trade debts | 44 | €9,556 | €21,729 | +€12,173 | +127% |
| Suppliers | 440/4 | €9,556 | €21,729 | +€12,173 | +127% |
| Taxes, remuneration and social security | 45 | €44,963 | €42,685 | -€2,278 | -5.1% |
| Taxes | 450/3 | €1,550 | €1,034 | -€517 | -33.3% |
| Remuneration and social security | 454/9 | €43,412 | €41,651 | -€1,761 | -4.1% |
| Other amounts payable | 47/48 | €52,725 | €120,225 | +€67,500 | +128% |
| Accrued charges and deferred income | 492/3 | €1,117 | €1,124 | +€7 | +0.7% |
| Remuneration, social security and pensions | 62 | €337,721 | €336,123 | -€1,598 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,121 | €3,302 | -€10,819 | -76.6% |
| Other operating charges | 640/8 | €121 | - | -€121 | |
| Gross operating margin | 9900 | €304,310 | €249,435 | -€54,874 | -18.0% |
| Operating profit (loss) | 9901 | -€47,654 | -€89,990 | -€42,337 | -88.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €574 | €998 | +€424 | +73.9% |
| Recurring financial charges | 65 | €574 | €998 | +€424 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | -€48,227 | -€90,987 | -€42,760 | -88.7% |
| Income taxes | 67/77 | €548 | €958 | +€409 | +74.7% |
| Profit (loss) for the period | 9904 | -€48,776 | -€91,945 | -€43,169 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,776 | -€91,945 | -€43,169 | -88.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.