OPPIDUM B.I.: 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 B.I.
Largest movements
- Tangible fixed assets +€234,930
up €234,930 (+1,537%), from €15,285 to €250,215
of which Land and buildings: +€238,815
- Cash -€178,954
down €178,954 (-67.2%), from €266,473 to €87,520
mainly Investment in fixed assets (net) (-€241,048) and Tax, wage and social debts (-€68,812)
- Receivables within one year +€12,970
up €12,970 (+13.9%), from €93,526 to €106,497
of which Trade receivables: +€10,226
- Intangible fixed assets -€8,000
down €8,000 (-100%), from €8,000 to €0
- Debts after one year +€156,942
new in 2024: €156,942
- Tax, wage and social debts -€68,812
down €68,812 (-95.8%), from €71,802 to €2,990
of which Taxes: -€68,812
- Profit (loss) carried forward -€22,490
down €22,490 (-7.8%), from €286,681 to €264,191
- Advances received -€12,500
down €12,500 (-58.2%), from €21,466 to €8,966
- Other operating charges -€6,523
down €6,523 (-78.5%), from €8,307 to €1,784
- Gross operating margin -€3,855
down €3,855 (-89.9%), from €4,289 to €434
- Financial charges +€3,387
up €3,387 (+184%), from €1,838 to €5,224
- Taxes +€1,566
up €1,566 (+676%), from €232 to €1,798
- Depreciation +€1,267
up €1,267 (+9.9%), from €12,851 to €14,118
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,026 | €458,438 | +€56,412 | +14.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €23,465 | €250,395 | +€226,930 | +967% |
| Intangible fixed assets | 21 | €8,000 | €0 | -€8,000 | -100% |
| Tangible fixed assets | 22/27 | €15,285 | €250,215 | +€234,930 | +1,537% |
| Land and buildings | 22 | - | €238,815 | +€238,815 | |
| Furniture and vehicles | 24 | €15,285 | €11,400 | -€3,885 | -25.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €378,561 | €208,043 | -€170,519 | -45.0% |
| Amounts receivable within one year | 40/41 | €93,526 | €106,497 | +€12,970 | +13.9% |
| Trade receivables | 40 | €53,809 | €64,035 | +€10,226 | +19.0% |
| Other amounts receivable | 41 | €39,717 | €42,462 | +€2,745 | +6.9% |
| Cash at bank and in hand | 54/58 | €266,473 | €87,520 | -€178,954 | -67.2% |
| Deferred charges and accrued income | 490/1 | €18,562 | €14,026 | -€4,536 | -24.4% |
| Total equity and liabilities | 10/49 | €402,026 | €458,438 | +€56,412 | +14.0% |
| Equity | 10/15 | €294,741 | €272,251 | -€22,490 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,681 | €264,191 | -€22,490 | -7.8% |
| Amounts payable | 17/49 | €107,285 | €186,187 | +€78,902 | +73.5% |
| Amounts payable after more than one year | 17 | - | €156,942 | +€156,942 | |
| Financial debts | 170/4 | - | €156,942 | +€156,942 | |
| Amounts payable within one year | 42/48 | €107,213 | €29,245 | -€77,969 | -72.7% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,946 | €17,289 | +€3,343 | +24.0% |
| Suppliers | 440/4 | €13,946 | €17,289 | +€3,343 | +24.0% |
| Advances received on contracts in progress | 46 | €21,466 | €8,966 | -€12,500 | -58.2% |
| Taxes, remuneration and social security | 45 | €71,802 | €2,990 | -€68,812 | -95.8% |
| Taxes | 450/3 | €71,802 | €2,990 | -€68,812 | -95.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €72 | €0 | -€72 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,851 | €14,118 | +€1,267 | +9.9% |
| Other operating charges | 640/8 | €8,307 | €1,784 | -€6,523 | -78.5% |
| Gross operating margin | 9900 | €4,289 | €434 | -€3,855 | -89.9% |
| Operating profit (loss) | 9901 | -€16,869 | -€15,468 | +€1,401 | +8.3% |
| Financial income | 75/76B | €3 | €0 | -€2 | -87.6% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -87.6% |
| Financial charges | 65/66B | €1,838 | €5,224 | +€3,387 | +184% |
| Recurring financial charges | 65 | €1,838 | €5,224 | +€3,387 | +184% |
| Profit (loss) for the period before taxes | 9903 | -€18,704 | -€20,692 | -€1,988 | -10.6% |
| Income taxes | 67/77 | €232 | €1,798 | +€1,566 | +676% |
| Profit (loss) for the period | 9904 | -€18,935 | -€22,490 | -€3,554 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,935 | -€22,490 | -€3,554 | -18.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.