OPSIS: 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.
OPSIS
Largest movements
- Receivables within one year -€11,153
down €11,153 (-37.9%), from €29,415 to €18,261
of which Trade receivables: -€13,578
- Cash -€9,286
down €9,286 (-51.7%), from €17,955 to €8,670
mainly Other debts (-€49,228) and Debts after one year (-€6,067)
- Tangible fixed assets -€7,067
down €7,067 (-53.2%), from €13,282 to €6,215
of which Furniture and vehicles: -€7,484
- Deferred charges and accrued income -€1,236
no longer reported in 2025 (was €1,236)
- Other debts -€49,228
down €49,228 (-81.6%), from €60,344 to €11,117
- Profit (loss) carried forward +€24,223
up €24,223 (+68.9%), from -€35,146 to -€10,924
- Debts after one year -€6,067
down €6,067 (-51.1%), from €11,865 to €5,797
- Tax, wage and social debts +€4,118
up €4,118 (+507.4%), from €812 to €4,930
of which Taxes: +€2,109
- Current portion of long-term debt -€1,674
down €1,674 (-21.6%), from €7,741 to €6,067
- Gross operating margin +€64,558
up €64,558, from -€1,869 to €62,689
- Staff costs +€33,159
up €33,159 (+531.5%), from €6,239 to €39,398
- Other operating charges -€2,139
down €2,139 (-71.5%), from €2,991 to €852
- Taxes +€2,042
up €2,042 (+754.3%), from €271 to €2,313
- Depreciation +€1,074
up €1,074 (+26.9%), from €3,992 to €5,067
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 | €65,729 | €37,087 | -€28,642 | -43.6% |
| Fixed assets | 21/28 | €17,123 | €10,156 | -€6,967 | -40.7% |
| Tangible fixed assets | 22/27 | €13,282 | €6,215 | -€7,067 | -53.2% |
| Plant, machinery and equipment | 23 | - | €417 | +€417 | |
| Furniture and vehicles | 24 | €13,282 | €5,798 | -€7,484 | -56.3% |
| Financial fixed assets | 28 | €3,841 | €3,941 | +€100 | +2.6% |
| Current assets | 29/58 | €48,606 | €26,931 | -€21,675 | -44.6% |
| Amounts receivable within one year | 40/41 | €29,415 | €18,261 | -€11,153 | -37.9% |
| Trade receivables | 40 | €16,617 | €3,039 | -€13,578 | -81.7% |
| Other amounts receivable | 41 | €12,798 | €15,222 | +€2,424 | +18.9% |
| Cash at bank and in hand | 54/58 | €17,955 | €8,670 | -€9,286 | -51.7% |
| Deferred charges and accrued income | 490/1 | €1,236 | - | -€1,236 | |
| Total equity and liabilities | 10/49 | €65,729 | €37,087 | -€28,642 | -43.6% |
| Equity | 10/15 | -€21,341 | €2,882 | +€24,223 | |
| Contributions | 10/11 | €13,722 | €13,722 | = | 0.0% |
| Reserves | 13 | €83 | €83 | = | 0.0% |
| Distributable reserves | 133 | €83 | €83 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,146 | -€10,924 | +€24,223 | +68.9% |
| Amounts payable | 17/49 | €87,070 | €34,206 | -€52,864 | -60.7% |
| Amounts payable after more than one year | 17 | €11,865 | €5,797 | -€6,067 | -51.1% |
| Financial debts | 170/4 | €11,865 | €5,797 | -€6,067 | -51.1% |
| Amounts payable within one year | 42/48 | €75,205 | €28,408 | -€46,797 | -62.2% |
| Current portion of amounts payable after more than one year | 42 | €7,741 | €6,067 | -€1,674 | -21.6% |
| Trade debts | 44 | €6,308 | €6,295 | -€13 | -0.2% |
| Suppliers | 440/4 | €6,308 | €6,295 | -€13 | -0.2% |
| Taxes, remuneration and social security | 45 | €812 | €4,930 | +€4,118 | +507.4% |
| Taxes | 450/3 | €204 | €2,313 | +€2,109 | +1035.6% |
| Remuneration and social security | 454/9 | €608 | €2,617 | +€2,009 | +330.5% |
| Other amounts payable | 47/48 | €60,344 | €11,117 | -€49,228 | -81.6% |
| Non-recurring operating income | 76A | - | €1,574 | +€1,574 | |
| Remuneration, social security and pensions | 62 | €6,239 | €39,398 | +€33,159 | +531.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €5,067 | +€1,074 | +26.9% |
| Other operating charges | 640/8 | €2,991 | €852 | -€2,139 | -71.5% |
| Non-recurring operating charges | 66A | €3,528 | - | -€3,528 | |
| Gross operating margin | 9900 | -€1,869 | €62,689 | +€64,558 | |
| Operating profit (loss) | 9901 | -€18,619 | €17,373 | +€35,992 | |
| Financial income | 75/76B | €81 | €19 | -€62 | -76.3% |
| Recurring financial income | 75 | €81 | €19 | -€62 | -76.3% |
| Financial charges | 65/66B | €1,372 | €856 | -€516 | -37.6% |
| Recurring financial charges | 65 | €1,372 | €856 | -€516 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,911 | €16,535 | +€36,446 | |
| Income taxes | 67/77 | €271 | €2,313 | +€2,042 | +754.3% |
| Profit (loss) for the period | 9904 | -€20,181 | €14,223 | +€34,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,181 | €14,223 | +€34,404 |
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 11 October 2026 via checked.be.