Oppidum: 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.
Oppidum
Largest movements
- Cash +€457,250
up €457,250 (+1325.3%), from €34,502 to €491,752
mainly Net result for the year (+€659,183) and Depreciation (+€26,355)
- Current investments -€23,387
down €23,387 (-32.6%), from €71,840 to €48,454
- Tangible fixed assets -€18,297
down €18,297 (-6.2%), from €294,889 to €276,592
of which Land and buildings: -€17,785
- Receivables within one year +€16,204
up €16,204 (+6.3%), from €258,213 to €274,417
- Profit (loss) carried forward +€833,399
no longer reported in 2025 (was -€833,399)
- Contributions -€231,359
down €231,359 (-20.8%), from €1.1m to €878,915
of which Contributions outside capital: -€231,359
- Reserves -€174,216
down €174,216 (-45.6%), from €382,386 to €208,170
of which Distributable reserves: -€174,216
- Gross operating margin +€450,707
up €450,707, from -€3,814 to €446,893
- Financial income +€229,119
up €229,119 (+1376.3%), from €16,647 to €245,766
of which Non-recurring financial income: +€231,359
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 | €659,444 | €1,091,215 | +€431,771 | +65.5% |
| Fixed assets | 21/28 | €294,889 | €276,592 | -€18,297 | -6.2% |
| Tangible fixed assets | 22/27 | €294,889 | €276,592 | -€18,297 | -6.2% |
| Land and buildings | 22 | €293,207 | €275,423 | -€17,785 | -6.1% |
| Plant, machinery and equipment | 23 | €1,681 | €1,170 | -€512 | -30.4% |
| Current assets | 29/58 | €364,555 | €814,622 | +€450,067 | +123.5% |
| Amounts receivable within one year | 40/41 | €258,213 | €274,417 | +€16,204 | +6.3% |
| Other amounts receivable | 41 | €258,213 | €274,417 | +€16,204 | +6.3% |
| Current investments | 50/53 | €71,840 | €48,454 | -€23,387 | -32.6% |
| Cash at bank and in hand | 54/58 | €34,502 | €491,752 | +€457,250 | +1325.3% |
| Total equity and liabilities | 10/49 | €659,444 | €1,091,215 | +€431,771 | +65.5% |
| Equity | 10/15 | €659,260 | €1,087,084 | +€427,824 | +64.9% |
| Contributions | 10/11 | €1,110,273 | €878,915 | -€231,359 | -20.8% |
| Capital | 10 | €878,915 | €878,915 | = | 0.0% |
| Issued capital | 100 | €878,915 | €878,915 | = | 0.0% |
| Contributions outside capital | 11 | €231,359 | - | -€231,359 | |
| Share premium | 1100/10 | €231,359 | - | -€231,359 | |
| Reserves | 13 | €382,386 | €208,170 | -€174,216 | -45.6% |
| Non-distributable reserves | 130/1 | €98,670 | €98,670 | = | 0.0% |
| Legal reserve | 130 | €98,670 | €98,670 | = | 0.0% |
| Distributable reserves | 133 | €283,716 | €109,500 | -€174,216 | -61.4% |
| Profit (loss) carried forward | 14 | -€833,399 | - | +€833,399 | |
| Amounts payable | 17/49 | €184 | €4,130 | +€3,947 | +2149.6% |
| Amounts payable within one year | 42/48 | €184 | €4,130 | +€3,947 | +2149.6% |
| Trade debts | 44 | €184 | €4,130 | +€3,947 | +2149.6% |
| Suppliers | 440/4 | €184 | €4,130 | +€3,947 | +2149.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,483 | €26,355 | -€128 | -0.5% |
| Other operating charges | 640/8 | €5,055 | €6,816 | +€1,762 | +34.9% |
| Gross operating margin | 9900 | -€3,814 | €446,893 | +€450,707 | |
| Operating profit (loss) | 9901 | -€35,351 | €413,722 | +€449,073 | |
| Financial income | 75/76B | €16,647 | €245,766 | +€229,119 | +1376.3% |
| Recurring financial income | 75 | €16,647 | €14,407 | -€2,240 | -13.5% |
| Non-recurring financial income | 76B | - | €231,359 | +€231,359 | |
| Financial charges | 65/66B | €1,109 | €305 | -€804 | -72.5% |
| Recurring financial charges | 65 | €1,109 | €305 | -€804 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,813 | €659,183 | +€678,996 | |
| Profit (loss) for the period | 9904 | -€19,813 | €659,183 | +€678,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,813 | €659,183 | +€678,996 |
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 10 October 2026 via checked.be.