OPSolutions: 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.
OPSolutions
Largest movements
- Current investments +€48,500
up €48,500 (+98.0%), from €49,500 to €98,000
- Cash +€12,357
up €12,357 (+38.8%), from €31,820 to €44,177
mainly Net result for the year (+€69,375) and Tax, wage and social debts (+€2,030)
- Deferred charges and accrued income +€12,293
up €12,293 (+2665.9%), from €461 to €12,754
- Profit (loss) carried forward +€69,375
up €69,375 (+64.1%), from €108,312 to €177,686
- Tax, wage and social debts +€2,030
up €2,030 (+23.7%), from €8,574 to €10,605
- Gross operating margin -€17,055
down €17,055 (-16.4%), from €104,155 to €87,101
- Taxes -€3,345
down €3,345 (-15.0%), from €22,367 to €19,022
- Financial income +€2,395
up €2,395 (+360.1%), from €665 to €3,060
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 | €121,390 | €192,836 | +€71,446 | +58.9% |
| Fixed assets | 21/28 | €4,856 | €4,152 | -€705 | -14.5% |
| Tangible fixed assets | 22/27 | €1,856 | €1,152 | -€705 | -38.0% |
| Furniture and vehicles | 24 | €1,856 | €1,152 | -€705 | -38.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €116,534 | €188,685 | +€72,151 | +61.9% |
| Amounts receivable within one year | 40/41 | €34,753 | €33,754 | -€999 | -2.9% |
| Trade receivables | 40 | €33,852 | €32,525 | -€1,327 | -3.9% |
| Other amounts receivable | 41 | €901 | €1,229 | +€328 | +36.4% |
| Current investments | 50/53 | €49,500 | €98,000 | +€48,500 | +98.0% |
| Cash at bank and in hand | 54/58 | €31,820 | €44,177 | +€12,357 | +38.8% |
| Deferred charges and accrued income | 490/1 | €461 | €12,754 | +€12,293 | +2665.9% |
| Total equity and liabilities | 10/49 | €121,390 | €192,836 | +€71,446 | +58.9% |
| Equity | 10/15 | €110,812 | €180,186 | +€69,375 | +62.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,312 | €177,686 | +€69,375 | +64.1% |
| Amounts payable | 17/49 | €10,579 | €12,650 | +€2,071 | +19.6% |
| Amounts payable within one year | 42/48 | €9,579 | €11,650 | +€2,071 | +21.6% |
| Trade debts | 44 | €1,004 | €1,045 | +€41 | +4.1% |
| Suppliers | 440/4 | €1,004 | €1,045 | +€41 | +4.1% |
| Taxes, remuneration and social security | 45 | €8,574 | €10,605 | +€2,030 | +23.7% |
| Taxes | 450/3 | €8,574 | €10,605 | +€2,030 | +23.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €705 | +€447 | +172.9% |
| Other operating charges | 640/8 | €460 | €954 | +€494 | +107.5% |
| Gross operating margin | 9900 | €104,155 | €87,101 | -€17,055 | -16.4% |
| Operating profit (loss) | 9901 | €103,437 | €85,442 | -€17,996 | -17.4% |
| Financial income | 75/76B | €665 | €3,060 | +€2,395 | +360.1% |
| Recurring financial income | 75 | €665 | €3,060 | +€2,395 | +360.1% |
| Financial charges | 65/66B | €17 | €104 | +€87 | +500.0% |
| Recurring financial charges | 65 | €17 | €104 | +€87 | +500.0% |
| Profit (loss) for the period before taxes | 9903 | €104,085 | €88,397 | -€15,688 | -15.1% |
| Income taxes | 67/77 | €22,367 | €19,022 | -€3,345 | -15.0% |
| Profit (loss) for the period | 9904 | €81,718 | €69,375 | -€12,343 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,718 | €69,375 | -€12,343 | -15.1% |
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 12 October 2026 via checked.be.