OPS CURA: what changed
OPS CURA
Largest movements
- Cash +€417,166
up €417,166 (+2,176%), from €19,174 to €436,340
mainly Current investments (+€371,000) and Net result for the year (+€27,092)
- Current investments -€371,000
no longer reported in 2025 (was €371,000)
- Tangible fixed assets -€23,553
down €23,553 (-34.0%), from €69,322 to €45,770
of which Furniture and vehicles: -€21,188
- Receivables within one year -€5,355
down €5,355 (-15.7%), from €34,137 to €28,782
of which Trade receivables: -€3,895
- Reserves +€25,140
up €25,140 (+5.4%), from €462,860 to €488,000
of which Distributable reserves: +€27,000
- Tax, wage and social debts -€9,857
down €9,857 (-63.9%), from €15,423 to €5,566
- Gross operating margin -€75,993
down €75,993 (-56.5%), from €134,446 to €58,453
- Taxes -€19,994
down €19,994 (-59.2%), from €33,769 to €13,775
- Depreciation -€7,369
down €7,369 (-23.2%), from €31,721 to €24,352
- Financial income +€5,419
up €5,419 (+218%), from €2,490 to €7,909
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,275 | €514,020 | +€17,746 | +3.6% |
| Fixed assets | 21/28 | €69,322 | €45,770 | -€23,553 | -34.0% |
| Tangible fixed assets | 22/27 | €69,322 | €45,770 | -€23,553 | -34.0% |
| Plant, machinery and equipment | 23 | €2,259 | €1,739 | -€520 | -23.0% |
| Furniture and vehicles | 24 | €60,268 | €39,080 | -€21,188 | -35.2% |
| Other tangible fixed assets | 26 | €6,795 | €4,950 | -€1,845 | -27.1% |
| Current assets | 29/58 | €426,952 | €468,251 | +€41,298 | +9.7% |
| Amounts receivable within one year | 40/41 | €34,137 | €28,782 | -€5,355 | -15.7% |
| Trade receivables | 40 | €29,039 | €25,143 | -€3,895 | -13.4% |
| Other amounts receivable | 41 | €5,098 | €3,638 | -€1,460 | -28.6% |
| Current investments | 50/53 | €371,000 | - | -€371,000 | |
| Cash at bank and in hand | 54/58 | €19,174 | €436,340 | +€417,166 | +2,176% |
| Deferred charges and accrued income | 490/1 | €2,642 | €3,129 | +€487 | +18.4% |
| Total equity and liabilities | 10/49 | €496,275 | €514,020 | +€17,746 | +3.6% |
| Equity | 10/15 | €479,573 | €506,665 | +€27,092 | +5.6% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €462,860 | €488,000 | +€25,140 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €461,000 | €488,000 | +€27,000 | +5.9% |
| Profit (loss) carried forward | 14 | €4,313 | €4,405 | +€92 | +2.1% |
| Amounts payable | 17/49 | €16,701 | €7,355 | -€9,346 | -56.0% |
| Amounts payable within one year | 42/48 | €16,701 | €7,355 | -€9,346 | -56.0% |
| Trade debts | 44 | €1,278 | €1,790 | +€512 | +40.0% |
| Suppliers | 440/4 | €1,278 | €1,790 | +€512 | +40.0% |
| Taxes, remuneration and social security | 45 | €15,423 | €5,566 | -€9,857 | -63.9% |
| Taxes | 450/3 | €15,423 | €5,566 | -€9,857 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,721 | €24,352 | -€7,369 | -23.2% |
| Other operating charges | 640/8 | €1,201 | €865 | -€337 | -28.0% |
| Non-recurring operating charges | 66A | €180 | - | -€180 | |
| Gross operating margin | 9900 | €134,446 | €58,453 | -€75,993 | -56.5% |
| Operating profit (loss) | 9901 | €101,344 | €33,236 | -€68,108 | -67.2% |
| Financial income | 75/76B | €2,490 | €7,909 | +€5,419 | +218% |
| Recurring financial income | 75 | €2,490 | €7,909 | +€5,419 | +218% |
| Financial charges | 65/66B | €188 | €279 | +€91 | +48.2% |
| Recurring financial charges | 65 | €188 | €279 | +€91 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €103,646 | €40,866 | -€62,779 | -60.6% |
| Income taxes | 67/77 | €33,769 | €13,775 | -€19,994 | -59.2% |
| Profit (loss) for the period | 9904 | €69,877 | €27,092 | -€42,785 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,877 | €27,092 | -€42,785 | -61.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.