OPPLANT: what changed
What changed
OPPLANT
NACE 46.220, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€42,395
2024 · €37,207+€5,188
Equity
€1.8m
2024 · €1.8m+€42,395
Cash
€48,289
2024 · €54,929-€6,641
Balance sheet total
€2.1m
2024 · €2.1m+€3,396
Largest movements
Assets
- Tangible fixed assets +€54,962
up €54,962 (+6.8%), from €808,001 to €862,963
of which Land and buildings: +€55,231
- Receivables within one year -€42,479
down €42,479 (-3.4%), from €1.2m to €1.2m
of which Trade receivables: -€42,479
Equity and liabilities
- Debts after one year -€56,853
down €56,853 (-26.5%), from €214,304 to €157,450
- Reserves +€42,000
up €42,000 (+7.9%), from €535,000 to €577,000
Income statement
- Gross operating margin +€10,919
up €10,919 (+10.2%), from €107,368 to €118,287
- Taxes +€6,468
up €6,468 (+60.4%), from €10,701 to €17,168
- Financial charges -€2,630
down €2,630 (-21.9%), from €12,010 to €9,381
- Other operating charges +€2,229
up €2,229 (+26.6%), from €8,389 to €10,618
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€37,207
Gross operating margin
+€10,919
Depreciation
+€335
Other operating charges
-€2,229
Financial income
-€0
Financial charges
+€2,630
Taxes
-€6,468
Result 2025
€42,395
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€141,555
Investment
-€93,687
Financing
-€54,508
Cash 2024
€54,929
From operations (derived)
+€141,555
Net result for the year
+€42,395
Depreciation
+€38,725
Receivables within one year
+€42,479
Deferred charges and accrued income
+€2,446
Trade debts
+€841
Tax, wage and social debts
+€17,181
Other debts
-€2,130
Accrued charges and deferred income
-€383
Investment (derived)
-€93,687
Investment in fixed assets (net)
-€93,687
Financing
-€54,508
Debts after one year
-€56,853
Current portion of long-term debt
+€2,345
Cash 2025
€48,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,110,327 | €2,113,723 | +€3,396 | +0.2% |
| Fixed assets | 21/28 | €808,001 | €862,963 | +€54,962 | +6.8% |
| Tangible fixed assets | 22/27 | €808,001 | €862,963 | +€54,962 | +6.8% |
| Land and buildings | 22 | €807,577 | €862,808 | +€55,231 | +6.8% |
| Plant, machinery and equipment | 23 | €424 | €155 | -€269 | -63.5% |
| Current assets | 29/58 | €1,302,327 | €1,250,761 | -€51,566 | -4.0% |
| Amounts receivable within one year | 40/41 | €1,242,273 | €1,199,794 | -€42,479 | -3.4% |
| Trade receivables | 40 | €1,172,547 | €1,130,068 | -€42,479 | -3.6% |
| Other amounts receivable | 41 | €69,726 | €69,726 | = | 0.0% |
| Current investments | 50/53 | €2,655 | €2,655 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,929 | €48,289 | -€6,641 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,469 | €23 | -€2,446 | -99.1% |
| Total equity and liabilities | 10/49 | €2,110,327 | €2,113,723 | +€3,396 | +0.2% |
| Equity | 10/15 | €1,750,679 | €1,793,074 | +€42,395 | +2.4% |
| Contributions | 10/11 | €104,500 | €104,500 | = | 0.0% |
| Reserves | 13 | €535,000 | €577,000 | +€42,000 | +7.9% |
| Distributable reserves | 133 | €535,000 | €577,000 | +€42,000 | +7.9% |
| Profit (loss) carried forward | 14 | €1,111,179 | €1,111,574 | +€395 | 0.0% |
| Amounts payable | 17/49 | €359,648 | €320,649 | -€38,999 | -10.8% |
| Amounts payable after more than one year | 17 | €214,304 | €157,450 | -€56,853 | -26.5% |
| Financial debts | 170/4 | €214,304 | €157,450 | -€56,853 | -26.5% |
| Amounts payable within one year | 42/48 | €141,753 | €159,990 | +€18,237 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €54,378 | €56,724 | +€2,345 | +4.3% |
| Trade debts | 44 | €1,135 | €1,976 | +€841 | +74.1% |
| Suppliers | 440/4 | €1,135 | €1,976 | +€841 | +74.1% |
| Taxes, remuneration and social security | 45 | €18,974 | €36,156 | +€17,181 | +90.5% |
| Taxes | 450/3 | €18,974 | €36,156 | +€17,181 | +90.5% |
| Other amounts payable | 47/48 | €67,265 | €65,135 | -€2,130 | -3.2% |
| Accrued charges and deferred income | 492/3 | €3,591 | €3,208 | -€383 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,061 | €38,725 | -€335 | -0.9% |
| Other operating charges | 640/8 | €8,389 | €10,618 | +€2,229 | +26.6% |
| Gross operating margin | 9900 | €107,368 | €118,287 | +€10,919 | +10.2% |
| Operating profit (loss) | 9901 | €59,918 | €68,944 | +€9,026 | +15.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,010 | €9,381 | -€2,630 | -21.9% |
| Recurring financial charges | 65 | €12,010 | €9,381 | -€2,630 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €47,908 | €59,563 | +€11,656 | +24.3% |
| Income taxes | 67/77 | €10,701 | €17,168 | +€6,468 | +60.4% |
| Profit (loss) for the period | 9904 | €37,207 | €42,395 | +€5,188 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,207 | €42,395 | +€5,188 | +13.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.