OPPILIF: 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.
OPPILIF
Largest movements
- Receivables within one year -€19,028
down €19,028 (-73.0%), from €26,064 to €7,036
of which Trade receivables: -€18,755
- Tangible fixed assets +€11,256
up €11,256 (+48.6%), from €23,143 to €34,400
of which Furniture and vehicles: +€14,995
- Cash -€1,610
down €1,610 (-81.6%), from €1,974 to €364
mainly Investment in fixed assets (net) (-€17,870) and Other debts (-€10,961)
- Stocks and contracts -€1,442
down €1,442 (-20.9%), from €6,905 to €5,463
- Other debts -€10,961
down €10,961 (-21.0%), from €52,099 to €41,138
- Profit (loss) carried forward -€6,921
down €6,921 (-21.0%), from -€33,009 to -€39,929
- Short-term financial debts +€5,937
up €5,937 (+17.6%), from €33,638 to €39,574
- Trade debts +€2,129
up €2,129 (+47.5%), from €4,486 to €6,615
- Tax, wage and social debts -€887
down €887 (-36.6%), from €2,424 to €1,537
of which Remuneration and social security: -€887
- Gross operating margin +€11,810
up €11,810 (+63.1%), from €18,717 to €30,527
- Depreciation -€5,673
down €5,673 (-46.2%), from €12,287 to €6,614
- Financial charges +€2,614
up €2,614 (+43.1%), from €6,063 to €8,677
- Other operating charges +€1,308
up €1,308 (+15.4%), from €8,482 to €9,789
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 | €71,938 | €61,280 | -€10,658 | -14.8% |
| Fixed assets | 21/28 | €32,793 | €44,050 | +€11,256 | +34.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €23,143 | €34,400 | +€11,256 | +48.6% |
| Plant, machinery and equipment | 23 | €1,342 | €0 | -€1,342 | -100% |
| Furniture and vehicles | 24 | €7,039 | €22,034 | +€14,995 | +213% |
| Other tangible fixed assets | 26 | €14,762 | €12,366 | -€2,396 | -16.2% |
| Financial fixed assets | 28 | €9,650 | €9,650 | = | 0.0% |
| Current assets | 29/58 | €39,145 | €17,231 | -€21,914 | -56.0% |
| Stocks and contracts in progress | 3 | €6,905 | €5,463 | -€1,442 | -20.9% |
| Stocks | 30/36 | €6,905 | €5,463 | -€1,442 | -20.9% |
| Amounts receivable within one year | 40/41 | €26,064 | €7,036 | -€19,028 | -73.0% |
| Trade receivables | 40 | €18,852 | €97 | -€18,755 | -99.5% |
| Other amounts receivable | 41 | €7,212 | €6,939 | -€273 | -3.8% |
| Cash at bank and in hand | 54/58 | €1,974 | €364 | -€1,610 | -81.6% |
| Deferred charges and accrued income | 490/1 | €4,202 | €4,369 | +€167 | +4.0% |
| Total equity and liabilities | 10/49 | €71,938 | €61,280 | -€10,658 | -14.8% |
| Equity | 10/15 | -€20,709 | -€27,629 | -€6,921 | -33.4% |
| Contributions | 10/11 | €10,400 | €10,400 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,009 | -€39,929 | -€6,921 | -21.0% |
| Amounts payable | 17/49 | €92,647 | €88,910 | -€3,737 | -4.0% |
| Amounts payable within one year | 42/48 | €92,647 | €88,865 | -€3,782 | -4.1% |
| Financial debts | 43 | €33,638 | €39,574 | +€5,937 | +17.6% |
| Credit institutions | 430/8 | €33,638 | €39,574 | +€5,937 | +17.6% |
| Trade debts | 44 | €4,486 | €6,615 | +€2,129 | +47.5% |
| Suppliers | 440/4 | €4,486 | €6,615 | +€2,129 | +47.5% |
| Taxes, remuneration and social security | 45 | €2,424 | €1,537 | -€887 | -36.6% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €2,424 | €1,537 | -€887 | -36.6% |
| Other amounts payable | 47/48 | €52,099 | €41,138 | -€10,961 | -21.0% |
| Accrued charges and deferred income | 492/3 | €0 | €45 | +€45 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €12,520 | €12,370 | -€150 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,287 | €6,614 | -€5,673 | -46.2% |
| Other operating charges | 640/8 | €8,482 | €9,789 | +€1,308 | +15.4% |
| Gross operating margin | 9900 | €18,717 | €30,527 | +€11,810 | +63.1% |
| Operating profit (loss) | 9901 | -€14,572 | €1,754 | +€16,326 | |
| Financial income | 75/76B | €76 | €3 | -€73 | -96.1% |
| Recurring financial income | 75 | €76 | €3 | -€73 | -96.1% |
| Financial charges | 65/66B | €6,063 | €8,677 | +€2,614 | +43.1% |
| Recurring financial charges | 65 | €6,063 | €8,677 | +€2,614 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,559 | -€6,921 | +€13,639 | +66.3% |
| Profit (loss) for the period | 9904 | -€20,559 | -€6,921 | +€13,639 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,559 | -€6,921 | +€13,639 | +66.3% |
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 27 October 2026 via checked.be.