OPSOMER GENERATION DESIGN: 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.
OPSOMER GENERATION DESIGN
Largest movements
- Cash +€36,522
up €36,522 (+65.5%), from €55,717 to €92,239
mainly Depreciation (+€39,310) and Debts after one year (+€33,374)
- Tangible fixed assets +€20,694
up €20,694 (+16.0%), from €129,409 to €150,103
of which Furniture and vehicles: +€25,227
- Debts after one year +€33,374
up €33,374 (+59.9%), from €55,687 to €89,062
- Trade debts +€19,946
up €19,946 (+741.5%), from €2,690 to €22,635
- Tax, wage and social debts +€7,003
up €7,003 (+24.3%), from €28,867 to €35,870
of which Remuneration and social security: +€7,170
- Advances received +€4,536
up €4,536 (+14.5%), from €31,289 to €35,825
- Gross operating margin +€31,932
up €31,932 (+48.1%), from €66,347 to €98,278
- Staff costs +€18,309
up €18,309 (+55.3%), from €33,108 to €51,417
- Write-downs +€10,603
up €10,603 (+97.2%), from -€10,903 to -€300
- Taxes -€5,435
no longer reported in 2025 (was €5,435)
- Financial charges +€4,336
up €4,336 (+354.3%), from €1,224 to €5,560
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 | €290,487 | €350,346 | +€59,859 | +20.6% |
| Fixed assets | 21/28 | €131,824 | €151,888 | +€20,064 | +15.2% |
| Intangible fixed assets | 21 | €2,415 | €1,785 | -€630 | -26.1% |
| Tangible fixed assets | 22/27 | €129,409 | €150,103 | +€20,694 | +16.0% |
| Plant, machinery and equipment | 23 | €28,231 | €23,698 | -€4,533 | -16.1% |
| Furniture and vehicles | 24 | €101,178 | €126,405 | +€25,227 | +24.9% |
| Current assets | 29/58 | €158,664 | €198,458 | +€39,795 | +25.1% |
| Stocks and contracts in progress | 3 | €10,227 | €11,539 | +€1,312 | +12.8% |
| Stocks | 30/36 | €10,227 | €11,539 | +€1,312 | +12.8% |
| Amounts receivable within one year | 40/41 | €84,120 | €85,948 | +€1,828 | +2.2% |
| Trade receivables | 40 | €75,924 | €78,515 | +€2,591 | +3.4% |
| Other amounts receivable | 41 | €8,197 | €7,433 | -€763 | -9.3% |
| Cash at bank and in hand | 54/58 | €55,717 | €92,239 | +€36,522 | +65.5% |
| Deferred charges and accrued income | 490/1 | €8,599 | €8,733 | +€134 | +1.6% |
| Total equity and liabilities | 10/49 | €290,487 | €350,346 | +€59,859 | +20.6% |
| Equity | 10/15 | €140,520 | €138,387 | -€2,133 | -1.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,270 | €130,137 | -€2,133 | -1.6% |
| Amounts payable | 17/49 | €149,967 | €211,959 | +€61,992 | +41.3% |
| Amounts payable after more than one year | 17 | €55,687 | €89,062 | +€33,374 | +59.9% |
| Financial debts | 170/4 | €55,687 | €89,062 | +€33,374 | +59.9% |
| Amounts payable within one year | 42/48 | €94,279 | €122,897 | +€28,618 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €31,433 | €28,567 | -€2,866 | -9.1% |
| Trade debts | 44 | €2,690 | €22,635 | +€19,946 | +741.5% |
| Suppliers | 440/4 | €2,690 | €22,635 | +€19,946 | +741.5% |
| Advances received on contracts in progress | 46 | €31,289 | €35,825 | +€4,536 | +14.5% |
| Taxes, remuneration and social security | 45 | €28,867 | €35,870 | +€7,003 | +24.3% |
| Taxes | 450/3 | €24,974 | €24,807 | -€167 | -0.7% |
| Remuneration and social security | 454/9 | €3,893 | €11,063 | +€7,170 | +184.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €33,108 | €51,417 | +€18,309 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,018 | €39,310 | +€4,291 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,903 | -€300 | +€10,603 | +97.2% |
| Other operating charges | 640/8 | €3,137 | €4,575 | +€1,438 | +45.8% |
| Gross operating margin | 9900 | €66,347 | €98,278 | +€31,932 | +48.1% |
| Operating profit (loss) | 9901 | €5,986 | €3,277 | -€2,709 | -45.3% |
| Financial income | 75/76B | €339 | €150 | -€189 | -55.9% |
| Recurring financial income | 75 | €339 | €150 | -€189 | -55.9% |
| Financial charges | 65/66B | €1,224 | €5,560 | +€4,336 | +354.3% |
| Recurring financial charges | 65 | €1,224 | €5,560 | +€4,336 | +354.3% |
| Profit (loss) for the period before taxes | 9903 | €5,102 | -€2,133 | -€7,235 | |
| Income taxes | 67/77 | €5,435 | - | -€5,435 | |
| Profit (loss) for the period | 9904 | -€333 | -€2,133 | -€1,800 | -540.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€333 | -€2,133 | -€1,800 | -540.3% |
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 9 October 2026 via checked.be.