Opreis: 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.
Opreis
Largest movements
- Receivables within one year +€20,524
new in 2025: €20,524
of which Trade receivables: +€20,524
- Cash +€13,756
up €13,756 (+77.7%), from €17,706 to €31,462
mainly Net result for the year (+€28,530) and Contributions, distributions and other (+€14,293)
- Tangible fixed assets -€5,780
down €5,780 (-21.4%), from €27,061 to €21,281
of which Furniture and vehicles: -€4,599
- Deferred charges and accrued income +€3,148
up €3,148 (+71.4%), from €4,412 to €7,560
- Profit (loss) carried forward +€42,823
up €42,823 (+218.1%), from €19,638 to €62,461
- Other debts -€16,730
no longer reported in 2025 (was €16,730)
- Tax, wage and social debts +€5,604
up €5,604 (+111.0%), from €5,047 to €10,650
- Gross operating margin +€19,401
up €19,401 (+78.4%), from €24,756 to €44,157
- Depreciation +€5,629
up €5,629 (+3722.6%), from €151 to €5,780
- Taxes +€3,484
up €3,484 (+69.0%), from €5,047 to €8,531
- Other operating charges +€734
new in 2025: €734
- Financial charges +€582
new in 2025: €582
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 | €49,179 | €80,827 | +€31,648 | +64.4% |
| Fixed assets | 21/28 | €27,061 | €21,281 | -€5,780 | -21.4% |
| Tangible fixed assets | 22/27 | €27,061 | €21,281 | -€5,780 | -21.4% |
| Plant, machinery and equipment | 23 | €4,208 | €3,027 | -€1,181 | -28.1% |
| Furniture and vehicles | 24 | €22,853 | €18,254 | -€4,599 | -20.1% |
| Current assets | 29/58 | €22,118 | €59,546 | +€37,428 | +169.2% |
| Amounts receivable within one year | 40/41 | - | €20,524 | +€20,524 | |
| Trade receivables | 40 | - | €20,524 | +€20,524 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €17,706 | €31,462 | +€13,756 | +77.7% |
| Deferred charges and accrued income | 490/1 | €4,412 | €7,560 | +€3,148 | +71.4% |
| Total equity and liabilities | 10/49 | €49,179 | €80,827 | +€31,648 | +64.4% |
| Equity | 10/15 | €22,638 | €65,461 | +€42,823 | +189.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,638 | €62,461 | +€42,823 | +218.1% |
| Amounts payable | 17/49 | €26,541 | €15,366 | -€11,175 | -42.1% |
| Amounts payable within one year | 42/48 | €26,541 | €15,366 | -€11,175 | -42.1% |
| Trade debts | 44 | €4,764 | €4,715 | -€49 | -1.0% |
| Suppliers | 440/4 | €4,764 | €4,715 | -€49 | -1.0% |
| Taxes, remuneration and social security | 45 | €5,047 | €10,650 | +€5,604 | +111.0% |
| Taxes | 450/3 | €5,047 | €10,650 | +€5,604 | +111.0% |
| Other amounts payable | 47/48 | €16,730 | - | -€16,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €5,780 | +€5,629 | +3722.6% |
| Other operating charges | 640/8 | - | €734 | +€734 | |
| Gross operating margin | 9900 | €24,756 | €44,157 | +€19,401 | +78.4% |
| Operating profit (loss) | 9901 | €24,604 | €37,643 | +€13,039 | +53.0% |
| Financial income | 75/76B | €80 | €0 | -€80 | -100.0% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -100.0% |
| Financial charges | 65/66B | - | €582 | +€582 | |
| Recurring financial charges | 65 | - | €582 | +€582 | |
| Profit (loss) for the period before taxes | 9903 | €24,685 | €37,061 | +€12,376 | +50.1% |
| Income taxes | 67/77 | €5,047 | €8,531 | +€3,484 | +69.0% |
| Profit (loss) for the period | 9904 | €19,638 | €28,530 | +€8,892 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,638 | €28,530 | +€8,892 | +45.3% |
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 5 October 2026 via checked.be.