OPSOMER CONSTRUCT: what changed
Two fiscal 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.
OPSOMER CONSTRUCT
Largest movements
- Tangible fixed assets -€342,955
down €342,955 (-98.3%), from €348,955 to €6,000
of which Land and buildings: -€348,955
- Cash -€62,462
down €62,462 (-93.3%), from €66,947 to €4,485
mainly Current portion of long-term debt (-€216,196) and Net result for the year (-€126,880)
- Current portion of long-term debt -€216,196
down €216,196 (-100.0%), from €216,196 to €0
- Profit (loss) carried forward -€126,880
down €126,880, from €84,851 to -€42,029
- Other debts -€62,240
down €62,240 (-65.8%), from €94,609 to €32,369
- Other operating charges +€127,689
up €127,689 (+8569.0%), from €1,490 to €129,180
- Gross operating margin -€16,308
down €16,308 (-65.6%), from €24,862 to €8,554
- Depreciation -€11,241
down €11,241 (-100.0%), from €11,241 to €0
- Financial charges -€6,935
down €6,935 (-48.1%), from €14,407 to €7,472
of which Non-recurring financial charges: -€3,681
- Financial income +€1,217
up €1,217, from €0 to €1,217
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 | €417,214 | €12,044 | -€405,170 | -97.1% |
| Fixed assets | 21/28 | €348,955 | €6,000 | -€342,955 | -98.3% |
| Tangible fixed assets | 22/27 | €348,955 | €6,000 | -€342,955 | -98.3% |
| Land and buildings | 22 | €348,955 | €0 | -€348,955 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €1,000 | +€1,000 | |
| Furniture and vehicles | 24 | €0 | €5,000 | +€5,000 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €68,259 | €6,044 | -€62,215 | -91.1% |
| Amounts receivable within one year | 40/41 | €1,312 | €1,559 | +€247 | +18.8% |
| Trade receivables | 40 | €800 | €73 | -€727 | -90.9% |
| Other amounts receivable | 41 | €512 | €1,486 | +€974 | +190.3% |
| Cash at bank and in hand | 54/58 | €66,947 | €4,485 | -€62,462 | -93.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €417,214 | €12,044 | -€405,170 | -97.1% |
| Equity | 10/15 | €102,854 | -€24,027 | -€126,880 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,803 | €11,803 | = | 0.0% |
| Distributable reserves | 133 | €11,803 | €11,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,851 | -€42,029 | -€126,880 | |
| Amounts payable | 17/49 | €314,360 | €36,070 | -€278,289 | -88.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €314,360 | €36,070 | -€278,289 | -88.5% |
| Current portion of amounts payable after more than one year | 42 | €216,196 | €0 | -€216,196 | -100.0% |
| Trade debts | 44 | €2,570 | €3,684 | +€1,114 | +43.4% |
| Suppliers | 440/4 | €2,570 | €3,684 | +€1,114 | +43.4% |
| Advances received on contracts in progress | 46 | €968 | €0 | -€968 | -100.0% |
| Taxes, remuneration and social security | 45 | €17 | €17 | = | 0.0% |
| Taxes | 450/3 | €17 | €17 | = | 0.0% |
| Other amounts payable | 47/48 | €94,609 | €32,369 | -€62,240 | -65.8% |
| Non-recurring operating income | 76A | €2,315 | €0 | -€2,315 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,241 | €0 | -€11,241 | -100.0% |
| Other operating charges | 640/8 | €1,490 | €129,180 | +€127,689 | +8569.0% |
| Gross operating margin | 9900 | €24,862 | €8,554 | -€16,308 | -65.6% |
| Operating profit (loss) | 9901 | €12,131 | -€120,626 | -€132,757 | |
| Financial income | 75/76B | €0 | €1,217 | +€1,217 | |
| Recurring financial income | 75 | €0 | €1,217 | +€1,217 | |
| Financial charges | 65/66B | €14,407 | €7,472 | -€6,935 | -48.1% |
| Recurring financial charges | 65 | €10,726 | €7,472 | -€3,254 | -30.3% |
| Non-recurring financial charges | 66B | €3,681 | €0 | -€3,681 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,276 | -€126,880 | -€124,604 | -5474.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,276 | -€126,880 | -€124,604 | -5474.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,276 | -€126,880 | -€124,604 | -5474.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.