OPPIDUM CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€245,524
up €245,524 (+254.3%), from €96,540 to €342,063
of which Trade receivables: +€226,356
- Cash +€141,787
up €141,787 (+1808.0%), from €7,842 to €149,629
mainly Advances received (+€371,000) and Net result for the year (+€25,675)
- Advances received +€371,000
new in 2025: €371,000
- Other debts -€28,253
down €28,253 (-41.9%), from €67,430 to €39,177
- Profit (loss) carried forward +€25,675
up €25,675 (+158.5%), from €16,196 to €41,871
- Trade debts +€11,675
up €11,675 (+44.9%), from €26,015 to €37,690
- Gross operating margin +€37,325
up €37,325 (+125.7%), from €29,697 to €67,022
- Taxes -€2,200
down €2,200 (-32.9%), from €6,686 to €4,486
- Staff costs -€2,063
down €2,063 (-5.9%), from €34,993 to €32,930
- Depreciation -€750
down €750 (-20.0%), from €3,746 to €2,996
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 | €112,709 | €496,933 | +€384,224 | +340.9% |
| Fixed assets | 21/28 | €7,379 | €4,383 | -€2,996 | -40.6% |
| Tangible fixed assets | 22/27 | €7,379 | €4,383 | -€2,996 | -40.6% |
| Furniture and vehicles | 24 | €7,379 | €4,383 | -€2,996 | -40.6% |
| Current assets | 29/58 | €105,330 | €492,550 | +€387,220 | +367.6% |
| Stocks and contracts in progress | 3 | €453 | €362 | -€91 | -20.1% |
| Stocks | 30/36 | €453 | €362 | -€91 | -20.1% |
| Amounts receivable within one year | 40/41 | €96,540 | €342,063 | +€245,524 | +254.3% |
| Trade receivables | 40 | €94,090 | €320,446 | +€226,356 | +240.6% |
| Other amounts receivable | 41 | €2,450 | €21,618 | +€19,168 | +782.3% |
| Cash at bank and in hand | 54/58 | €7,842 | €149,629 | +€141,787 | +1808.0% |
| Deferred charges and accrued income | 490/1 | €495 | €495 | = | 0.0% |
| Total equity and liabilities | 10/49 | €112,709 | €496,933 | +€384,224 | +340.9% |
| Equity | 10/15 | €18,196 | €43,871 | +€25,675 | +141.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €16,196 | €41,871 | +€25,675 | +158.5% |
| Amounts payable | 17/49 | €94,513 | €453,062 | +€358,549 | +379.4% |
| Amounts payable within one year | 42/48 | €94,513 | €453,062 | +€358,549 | +379.4% |
| Trade debts | 44 | €26,015 | €37,690 | +€11,675 | +44.9% |
| Suppliers | 440/4 | €26,015 | €37,690 | +€11,675 | +44.9% |
| Advances received on contracts in progress | 46 | - | €371,000 | +€371,000 | |
| Taxes, remuneration and social security | 45 | €1,068 | €5,195 | +€4,126 | +386.3% |
| Taxes | 450/3 | €493 | €4,997 | +€4,504 | +912.9% |
| Remuneration and social security | 454/9 | €575 | €198 | -€377 | -65.6% |
| Other amounts payable | 47/48 | €67,430 | €39,177 | -€28,253 | -41.9% |
| Remuneration, social security and pensions | 62 | €34,993 | €32,930 | -€2,063 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,746 | €2,996 | -€750 | -20.0% |
| Other operating charges | 640/8 | €920 | €753 | -€167 | -18.1% |
| Gross operating margin | 9900 | €29,697 | €67,022 | +€37,325 | +125.7% |
| Operating profit (loss) | 9901 | -€9,961 | €30,344 | +€40,305 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €183 | +€30 | +19.3% |
| Recurring financial charges | 65 | €153 | €183 | +€30 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,114 | €30,161 | +€40,275 | |
| Income taxes | 67/77 | €6,686 | €4,486 | -€2,200 | -32.9% |
| Profit (loss) for the period | 9904 | -€16,800 | €25,675 | +€42,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,800 | €25,675 | +€42,475 |
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.