OPS CONSULT: 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.
OPS CONSULT
Largest movements
- Cash -€63,651
down €63,651 (-20.4%), from €312,705 to €249,055
mainly Contributions, distributions and other (-€51,300) and Net result for the year (-€50,160)
- Tangible fixed assets -€7,572
down €7,572 (-35.5%), from €21,307 to €13,736
- Other debts +€57,565
up €57,565 (+786%), from €7,324 to €64,889
- Reserves -€51,300
down €51,300 (-17.2%), from €298,325 to €247,025
of which Distributable reserves: -€51,300
- Profit (loss) carried forward -€50,160
down €50,160, from €44,526 to -€5,634
- Tax, wage and social debts -€12,574
down €12,574 (-81.4%), from €15,442 to €2,868
- Accrued charges and deferred income -€7,555
down €7,555 (-100%), from €7,555 to €0
- Gross operating margin -€177,226
down €177,226, from €137,267 to -€39,960
- Financial income -€51,132
down €51,132 (-99.9%), from €51,196 to €65
of which Non-recurring financial income: -€50,000
- Taxes -€36,690
down €36,690 (-99.1%), from €37,010 to €320
- Financial charges -€27,473
down €27,473 (-99.4%), from €27,639 to €167
of which Financial charges: -€17,673
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.
Derived cash bridge
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 | €527,278 | €457,206 | -€70,072 | -13.3% |
| Fixed assets | 21/28 | €21,307 | €13,736 | -€7,572 | -35.5% |
| Tangible fixed assets | 22/27 | €21,307 | €13,736 | -€7,572 | -35.5% |
| Furniture and vehicles | 24 | €21,307 | €13,736 | -€7,572 | -35.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €505,970 | €443,470 | -€62,500 | -12.4% |
| Amounts receivable after more than one year | 29 | €190,105 | €190,105 | = | 0.0% |
| Other amounts receivable | 291 | €190,105 | €190,105 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,623 | €1,564 | -€59 | -3.7% |
| Trade receivables | 40 | €1,000 | €151 | -€849 | -84.9% |
| Other amounts receivable | 41 | €623 | €1,412 | +€789 | +127% |
| Cash at bank and in hand | 54/58 | €312,705 | €249,055 | -€63,651 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,537 | €2,747 | +€1,210 | +78.7% |
| Total equity and liabilities | 10/49 | €527,278 | €457,206 | -€70,072 | -13.3% |
| Equity | 10/15 | €363,311 | €261,851 | -€101,460 | -27.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €298,325 | €247,025 | -€51,300 | -17.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €298,325 | €247,025 | -€51,300 | -17.2% |
| Profit (loss) carried forward | 14 | €44,526 | -€5,634 | -€50,160 | |
| Amounts payable | 17/49 | €163,967 | €195,355 | +€31,389 | +19.1% |
| Amounts payable after more than one year | 17 | €127,390 | €123,045 | -€4,345 | -3.4% |
| Financial debts | 170/4 | €4,345 | €0 | -€4,345 | -100% |
| Other amounts payable | 178/9 | €123,045 | €123,045 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,021 | €72,310 | +€43,289 | +149% |
| Current portion of amounts payable after more than one year | 42 | €5,738 | €4,345 | -€1,393 | -24.3% |
| Financial debts | 43 | €171 | €0 | -€171 | -100% |
| Credit institutions | 430/8 | €171 | €0 | -€171 | -100% |
| Trade debts | 44 | €345 | €208 | -€137 | -39.8% |
| Suppliers | 440/4 | €345 | €208 | -€137 | -39.8% |
| Taxes, remuneration and social security | 45 | €15,442 | €2,868 | -€12,574 | -81.4% |
| Taxes | 450/3 | €15,442 | €2,868 | -€12,574 | -81.4% |
| Other amounts payable | 47/48 | €7,324 | €64,889 | +€57,565 | +786% |
| Accrued charges and deferred income | 492/3 | €7,555 | €0 | -€7,555 | -100% |
| Remuneration, social security and pensions | 62 | €91 | €0 | -€91 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,572 | €7,572 | = | 0.0% |
| Other operating charges | 640/8 | €1,221 | €1,207 | -€15 | -1.2% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €137,267 | -€39,960 | -€177,226 | |
| Operating profit (loss) | 9901 | €128,383 | -€49,738 | -€178,121 | |
| Financial income | 75/76B | €51,196 | €65 | -€51,132 | -99.9% |
| Recurring financial income | 75 | €1,196 | €65 | -€1,132 | -94.6% |
| Non-recurring financial income | 76B | €50,000 | €0 | -€50,000 | -100% |
| Financial charges | 65/66B | €27,639 | €167 | -€27,473 | -99.4% |
| Recurring financial charges | 65 | €17,839 | €167 | -€17,673 | -99.1% |
| Non-recurring financial charges | 66B | €9,800 | €0 | -€9,800 | -100% |
| Profit (loss) for the period before taxes | 9903 | €151,940 | -€49,840 | -€201,780 | |
| Income taxes | 67/77 | €37,010 | €320 | -€36,690 | -99.1% |
| Profit (loss) for the period | 9904 | €114,930 | -€50,160 | -€165,090 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,930 | -€50,160 | -€165,090 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.