Opregt: what changed
Two fiscal 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.
Opregt
Largest movements
- Receivables within one year +€68,258
up €68,258 (+62.9%), from €108,457 to €176,714
of which Other amounts receivable: +€67,354
- Cash +€22,872
up €22,872 (+106.1%), from €21,549 to €44,421
mainly Trade debts (+€76,280) and Net result for the year (+€24,399)
- Tangible fixed assets -€3,808
down €3,808 (-5.3%), from €72,136 to €68,328
of which Furniture and vehicles: -€2,470
- Trade debts +€76,280
up €76,280 (+93.4%), from €81,710 to €157,990
- Other debts -€25,324
down €25,324 (-55.5%), from €45,639 to €20,315
- Reserves +€24,399
up €24,399 (+64.2%), from €37,988 to €62,386
- Accrued charges and deferred income +€14,167
up €14,167 (+22205.5%), from €64 to €14,231
- Gross operating margin -€7,463
down €7,463 (-13.9%), from €53,844 to €46,381
- Taxes -€2,590
down €2,590 (-17.6%), from €14,728 to €12,138
- Depreciation -€1,084
down €1,084 (-12.1%), from €8,955 to €7,871
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 | €202,935 | €292,839 | +€89,904 | +44.3% |
| Fixed assets | 21/28 | €72,136 | €68,328 | -€3,808 | -5.3% |
| Tangible fixed assets | 22/27 | €72,136 | €68,328 | -€3,808 | -5.3% |
| Furniture and vehicles | 24 | €4,260 | €1,790 | -€2,470 | -58.0% |
| Other tangible fixed assets | 26 | €67,876 | €66,538 | -€1,338 | -2.0% |
| Current assets | 29/58 | €130,799 | €224,510 | +€93,712 | +71.6% |
| Amounts receivable within one year | 40/41 | €108,457 | €176,714 | +€68,258 | +62.9% |
| Trade receivables | 40 | €86,892 | €87,796 | +€904 | +1.0% |
| Other amounts receivable | 41 | €21,565 | €88,919 | +€67,354 | +312.3% |
| Cash at bank and in hand | 54/58 | €21,549 | €44,421 | +€22,872 | +106.1% |
| Deferred charges and accrued income | 490/1 | €793 | €3,375 | +€2,582 | +325.6% |
| Total equity and liabilities | 10/49 | €202,935 | €292,839 | +€89,904 | +44.3% |
| Equity | 10/15 | €47,988 | €72,386 | +€24,399 | +50.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €37,988 | €62,386 | +€24,399 | +64.2% |
| Distributable reserves | 133 | €37,988 | €62,386 | +€24,399 | +64.2% |
| Amounts payable | 17/49 | €154,947 | €220,452 | +€65,505 | +42.3% |
| Amounts payable within one year | 42/48 | €154,883 | €206,221 | +€51,338 | +33.1% |
| Trade debts | 44 | €81,710 | €157,990 | +€76,280 | +93.4% |
| Suppliers | 440/4 | €81,710 | €157,990 | +€76,280 | +93.4% |
| Taxes, remuneration and social security | 45 | €27,535 | €27,916 | +€381 | +1.4% |
| Taxes | 450/3 | €27,535 | €27,916 | +€381 | +1.4% |
| Other amounts payable | 47/48 | €45,639 | €20,315 | -€25,324 | -55.5% |
| Accrued charges and deferred income | 492/3 | €64 | €14,231 | +€14,167 | +22205.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,955 | €7,871 | -€1,084 | -12.1% |
| Other operating charges | 640/8 | €1,263 | €1,290 | +€26 | +2.1% |
| Gross operating margin | 9900 | €53,844 | €46,381 | -€7,463 | -13.9% |
| Operating profit (loss) | 9901 | €43,625 | €37,220 | -€6,405 | -14.7% |
| Financial income | 75/76B | €29 | €7 | -€22 | -75.6% |
| Recurring financial income | 75 | €29 | €7 | -€22 | -75.6% |
| Financial charges | 65/66B | €932 | €690 | -€242 | -25.9% |
| Recurring financial charges | 65 | €932 | €690 | -€242 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €42,723 | €36,537 | -€6,186 | -14.5% |
| Income taxes | 67/77 | €14,728 | €12,138 | -€2,590 | -17.6% |
| Profit (loss) for the period | 9904 | €27,994 | €24,399 | -€3,596 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,994 | €24,399 | -€3,596 | -12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.