OPRIVA: 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.
What changed
OPRIVA
NACE 87.302, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.0m
2024 · €1.8m+€270,508
Equity
€13.4m
2024 · €11.4m+€2.0m
Cash
€520,922
2024 · €439,532+€81,390
Balance sheet total
€40.6m
2024 · €40.3m+€295,776
Largest movements
Assets
- Tangible fixed assets -€1.1m
down €1.1m (-11.3%), from €9.7m to €8.6m
of which Land and buildings: -€850,457
- Receivables after one year +€1.1m
up €1.1m (+3.6%), from €29.6m to €30.6m
Equity and liabilities
- Debts after one year -€2.1m
down €2.1m (-8.2%), from €25.9m to €23.8m
of which Financial debts: -€2.1m
- Reserves +€2.0m
up €2.0m (+31.2%), from €6.5m to €8.6m
of which Distributable reserves: +€2.0m
Income statement
- Financial charges -€437,416
down €437,416 (-26.2%), from €1.7m to €1.2m
- Financial income -€347,531
down €347,531 (-20.1%), from €1.7m to €1.4m
- Depreciation -€145,884
down €145,884 (-11.7%), from €1.2m to €1.1m
- Gross operating margin +€56,787
up €56,787 (+1.4%), from €4.0m to €4.0m
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.
Result 2024
€1.8m
Gross operating margin
+€56,787
Depreciation
+€145,884
Other operating charges
-€599
Financial income
-€347,531
Financial charges
+€437,416
Taxes
-€21,450
Result 2025
€2.0m
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.
From operations
+€2.0m
Investment
€0
Financing
-€2.0m
Cash 2024
€439,532
From operations (derived)
+€2.0m
Net result for the year
+€2.0m
Depreciation
+€1.1m
Receivables after one year
-€1.1m
Receivables within one year
-€237,016
Smaller working-capital items
-€3,646
Trade debts
+€188,173
Tax, wage and social debts
-€196,071
Other debts
+€225,934
Financing
-€2.0m
Debts after one year
-€2.1m
Current portion of long-term debt
+€59,648
Short-term financial debts
+€99,314
Cash 2025
€520,922
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,267,965 | €40,563,741 | +€295,776 | +0.7% |
| Fixed assets | 21/28 | €9,729,940 | €8,633,614 | -€1.1m | -11.3% |
| Tangible fixed assets | 22/27 | €9,729,940 | €8,633,614 | -€1.1m | -11.3% |
| Land and buildings | 22 | €7,851,289 | €7,000,832 | -€850,457 | -10.8% |
| Plant, machinery and equipment | 23 | €5,131 | €13 | -€5,118 | -99.7% |
| Leasing and similar rights | 25 | €1,873,519 | €1,632,768 | -€240,751 | -12.9% |
| Current assets | 29/58 | €30,538,025 | €31,930,127 | +€1.4m | +4.6% |
| Amounts receivable after more than one year | 29 | €29,568,466 | €30,642,099 | +€1.1m | +3.6% |
| Other amounts receivable | 291 | €29,568,466 | €30,642,099 | +€1.1m | +3.6% |
| Amounts receivable within one year | 40/41 | €530,028 | €767,044 | +€237,016 | +44.7% |
| Trade receivables | 40 | €71,484 | - | -€71,484 | |
| Other amounts receivable | 41 | €458,544 | €767,044 | +€308,500 | +67.3% |
| Cash at bank and in hand | 54/58 | €439,532 | €520,922 | +€81,390 | +18.5% |
| Deferred charges and accrued income | 490/1 | - | €63 | +€63 | |
| Total equity and liabilities | 10/49 | €40,267,965 | €40,563,741 | +€295,776 | +0.7% |
| Equity | 10/15 | €11,373,222 | €13,413,482 | +€2.0m | +17.9% |
| Contributions | 10/11 | €4,837,943 | €4,837,943 | = | 0.0% |
| Reserves | 13 | €6,535,279 | €8,575,539 | +€2.0m | +31.2% |
| Non-distributable reserves | 130/1 | €22,131 | €22,131 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,131 | €22,131 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,878 | €20,878 | = | 0.0% |
| Distributable reserves | 133 | €6,492,269 | €8,532,530 | +€2.0m | +31.4% |
| Provisions and deferred taxes | 16 | €10,750 | €7,167 | -€3,583 | -33.3% |
| Deferred taxes | 168 | €10,750 | €7,167 | -€3,583 | -33.3% |
| Amounts payable | 17/49 | €28,883,992 | €27,143,091 | -€1.7m | -6.0% |
| Amounts payable after more than one year | 17 | €25,941,619 | €23,823,720 | -€2.1m | -8.2% |
| Financial debts | 170/4 | €25,940,219 | €23,822,320 | -€2.1m | -8.2% |
| Other amounts payable | 178/9 | €1,400 | €1,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,942,374 | €3,319,371 | +€376,998 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €2,118,199 | €2,177,848 | +€59,648 | +2.8% |
| Financial debts | 43 | €135,245 | €234,559 | +€99,314 | +73.4% |
| Credit institutions | 430/8 | €135,245 | €234,559 | +€99,314 | +73.4% |
| Trade debts | 44 | €129,361 | €317,534 | +€188,173 | +145.5% |
| Suppliers | 440/4 | €129,361 | €317,534 | +€188,173 | +145.5% |
| Taxes, remuneration and social security | 45 | €559,569 | €363,497 | -€196,071 | -35.0% |
| Taxes | 450/3 | €559,569 | €363,497 | -€196,071 | -35.0% |
| Other amounts payable | 47/48 | - | €225,934 | +€225,934 | |
| Non-recurring operating income | 76A | €1,396 | €2,378 | +€982 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,242,210 | €1,096,326 | -€145,884 | -11.7% |
| Other operating charges | 640/8 | €269,872 | €270,470 | +€599 | +0.2% |
| Gross operating margin | 9900 | €3,954,722 | €4,011,509 | +€56,787 | +1.4% |
| Operating profit (loss) | 9901 | €2,442,640 | €2,644,713 | +€202,072 | +8.3% |
| Financial income | 75/76B | €1,728,956 | €1,381,425 | -€347,531 | -20.1% |
| Recurring financial income | 75 | €1,728,956 | €1,381,425 | -€347,531 | -20.1% |
| Financial charges | 65/66B | €1,666,445 | €1,229,029 | -€437,416 | -26.2% |
| Recurring financial charges | 65 | €1,666,445 | €1,229,029 | -€437,416 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €2,505,151 | €2,797,109 | +€291,957 | +11.7% |
| Transfer from deferred taxes | 780 | €3,583 | €3,583 | = | 0.0% |
| Income taxes | 67/77 | €738,982 | €760,432 | +€21,450 | +2.9% |
| Profit (loss) for the period | 9904 | €1,769,753 | €2,040,260 | +€270,508 | +15.3% |
| Transfer from tax-exempt reserves | 789 | €6,959 | - | -€6,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,776,712 | €2,040,260 | +€263,549 | +14.8% |
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.