Oppidum-be: 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-be
Largest movements
- Stocks and contracts +€818,978
up €818,978 (+548%), from €149,375 to €968,353
- Receivables within one year +€142,812
up €142,812 (+4,239%), from €3,369 to €146,181
of which Trade receivables: +€131,952
- Cash -€43,535
down €43,535 (-51.9%), from €83,945 to €40,410
mainly Stocks and contracts (-€818,978) and Receivables within one year (-€142,812)
- Debts after one year +€586,730
up €586,730 (+361%), from €162,561 to €749,291
- Other debts +€235,546
up €235,546 (+224%), from €105,000 to €340,546
- Trade debts +€120,504
up €120,504 (+1,894%), from €6,364 to €126,868
- Profit (loss) carried forward -€28,137
down €28,137 (-67.9%), from -€41,435 to -€69,572
- Financial charges +€20,717
up €20,717 (+20,717%), from €100 to €20,817
- Depreciation -€17,813
down €17,813 (-100%), from €17,813 to €0
- Gross operating margin +€16,493
up €16,493 (+70.3%), from -€23,463 to -€6,970
- Purchases and services +€6,970
new in 2025: €6,970
- Other operating charges +€320
up €320 (+542%), from €59 to €379
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 | €236,690 | €1,155,689 | +€918,999 | +388% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €236,690 | €1,155,689 | +€918,999 | +388% |
| Stocks and contracts in progress | 3 | €149,375 | €968,353 | +€818,978 | +548% |
| Stocks | 30/36 | €149,375 | €968,353 | +€818,978 | +548% |
| Amounts receivable within one year | 40/41 | €3,369 | €146,181 | +€142,812 | +4,239% |
| Trade receivables | 40 | - | €131,952 | +€131,952 | |
| Other amounts receivable | 41 | €3,369 | €14,229 | +€10,860 | +322% |
| Cash at bank and in hand | 54/58 | €83,945 | €40,410 | -€43,535 | -51.9% |
| Deferred charges and accrued income | 490/1 | - | €745 | +€745 | |
| Total equity and liabilities | 10/49 | €236,690 | €1,155,689 | +€918,999 | +388% |
| Equity | 10/15 | -€37,235 | -€65,372 | -€28,137 | -75.6% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,435 | -€69,572 | -€28,137 | -67.9% |
| Amounts payable | 17/49 | €273,924 | €1,221,061 | +€947,136 | +346% |
| Amounts payable after more than one year | 17 | €162,561 | €749,291 | +€586,730 | +361% |
| Financial debts | 170/4 | €162,561 | €749,291 | +€586,730 | +361% |
| Amounts payable within one year | 42/48 | €111,364 | €471,770 | +€360,406 | +324% |
| Trade debts | 44 | €6,364 | €126,868 | +€120,504 | +1,894% |
| Suppliers | 440/4 | €6,364 | €126,868 | +€120,504 | +1,894% |
| Taxes, remuneration and social security | 45 | - | €4,357 | +€4,357 | |
| Taxes | 450/3 | - | €4,357 | +€4,357 | |
| Other amounts payable | 47/48 | €105,000 | €340,546 | +€235,546 | +224% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,970 | +€6,970 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,813 | €0 | -€17,813 | -100% |
| Other operating charges | 640/8 | €59 | €379 | +€320 | +542% |
| Gross operating margin | 9900 | -€23,463 | -€6,970 | +€16,493 | +70.3% |
| Operating profit (loss) | 9901 | -€41,335 | -€7,349 | +€33,986 | +82.2% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €100 | €20,817 | +€20,717 | +20,717% |
| Recurring financial charges | 65 | €100 | €20,817 | +€20,717 | +20,717% |
| Profit (loss) for the period before taxes | 9903 | -€41,435 | -€28,137 | +€13,298 | +32.1% |
| Profit (loss) for the period | 9904 | -€41,435 | -€28,137 | +€13,298 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,435 | -€28,137 | +€13,298 | +32.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.