OPPERHOF: 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.
OPPERHOF
Largest movements
- Cash +€36,269
up €36,269 (+225%), from €16,105 to €52,374
mainly Net result for the year (+€26,436) and Investment in fixed assets (net) (+€25,942)
- Tangible fixed assets -€27,276
down €27,276 (-92.0%), from €29,636 to €2,360
- Receivables within one year +€4,565
up €4,565 (+15.6%), from €29,300 to €33,865
of which Other amounts receivable: +€4,800
- Other debts +€12,750
up €12,750 (+100%), from €12,750 to €25,500
- Debts after one year +€7,153
up €7,153 (+56.0%), from €12,780 to €19,933
- Tax, wage and social debts +€5,610
up €5,610 (+125%), from €4,477 to €10,087
of which Remuneration and social security: +€3,000
- Current portion of long-term debt -€4,187
down €4,187 (-47.2%), from €8,870 to €4,684
- Trade debts -€4,088
down €4,088 (-85.3%), from €4,791 to €704
- Depreciation -€9,582
down €9,582 (-87.8%), from €10,916 to €1,334
- Gross operating margin +€3,590
up €3,590 (+10.9%), from €32,979 to €36,569
- Taxes +€2,011
up €2,011 (+37.6%), from €5,350 to €7,360
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 | €75,424 | €89,098 | +€13,675 | +18.1% |
| Fixed assets | 21/28 | €29,636 | €2,360 | -€27,276 | -92.0% |
| Tangible fixed assets | 22/27 | €29,636 | €2,360 | -€27,276 | -92.0% |
| Furniture and vehicles | 24 | €29,636 | €2,360 | -€27,276 | -92.0% |
| Current assets | 29/58 | €45,788 | €86,739 | +€40,951 | +89.4% |
| Amounts receivable within one year | 40/41 | €29,300 | €33,865 | +€4,565 | +15.6% |
| Trade receivables | 40 | €16,441 | €16,206 | -€235 | -1.4% |
| Other amounts receivable | 41 | €12,859 | €17,659 | +€4,800 | +37.3% |
| Cash at bank and in hand | 54/58 | €16,105 | €52,374 | +€36,269 | +225% |
| Deferred charges and accrued income | 490/1 | €384 | €500 | +€116 | +30.4% |
| Total equity and liabilities | 10/49 | €75,424 | €89,098 | +€13,675 | +18.1% |
| Equity | 10/15 | €31,679 | €28,115 | -€3,564 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,079 | €9,515 | -€3,564 | -27.2% |
| Distributable reserves | 133 | €13,079 | €9,515 | -€3,564 | -27.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €43,744 | €60,983 | +€17,239 | +39.4% |
| Amounts payable after more than one year | 17 | €12,780 | €19,933 | +€7,153 | +56.0% |
| Financial debts | 170/4 | €12,780 | €19,933 | +€7,153 | +56.0% |
| Amounts payable within one year | 42/48 | €30,889 | €40,975 | +€10,086 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €8,870 | €4,684 | -€4,187 | -47.2% |
| Trade debts | 44 | €4,791 | €704 | -€4,088 | -85.3% |
| Suppliers | 440/4 | €4,791 | €704 | -€4,088 | -85.3% |
| Taxes, remuneration and social security | 45 | €4,477 | €10,087 | +€5,610 | +125% |
| Taxes | 450/3 | €4,477 | €7,087 | +€2,610 | +58.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €12,750 | €25,500 | +€12,750 | +100% |
| Accrued charges and deferred income | 492/3 | €75 | €75 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,916 | €1,334 | -€9,582 | -87.8% |
| Other operating charges | 640/8 | €810 | €689 | -€122 | -15.0% |
| Gross operating margin | 9900 | €32,979 | €36,569 | +€3,590 | +10.9% |
| Operating profit (loss) | 9901 | €21,253 | €34,547 | +€13,294 | +62.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €766 | €750 | -€16 | -2.0% |
| Recurring financial charges | 65 | €766 | €750 | -€16 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €20,487 | €33,796 | +€13,310 | +65.0% |
| Income taxes | 67/77 | €5,350 | €7,360 | +€2,011 | +37.6% |
| Profit (loss) for the period | 9904 | €15,137 | €26,436 | +€11,299 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,137 | €26,436 | +€11,299 | +74.6% |
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 13 October 2026 via checked.be.