OPSOMER HADEWIJCH: 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 HADEWIJCH
Largest movements
- Tangible fixed assets -€48,739
down €48,739 (-9.2%), from €529,565 to €480,826
of which Land and buildings: -€43,317
- Current investments +€25,486
up €25,486 (+29.2%), from €87,316 to €112,802
- Cash +€23,446
up €23,446 (+38.0%), from €61,726 to €85,172
mainly Net result for the year (+€59,325) and Depreciation (+€53,279)
- Receivables within one year -€7,500
down €7,500 (-75.3%), from €9,962 to €2,462
- Reserves +€31,325
up €31,325 (+10.8%), from €289,520 to €320,845
- Debts after one year -€24,689
down €24,689 (-7.5%), from €329,888 to €305,199
- Tax, wage and social debts -€9,085
down €9,085 (-44.1%), from €20,583 to €11,498
of which Remuneration and social security: -€4,647
- Gross operating margin +€28,208
up €28,208 (+19.3%), from €146,271 to €174,479
- Taxes +€10,319
up €10,319 (+77.1%), from €13,382 to €23,701
- Staff costs -€5,636
down €5,636 (-17.1%), from €33,052 to €27,417
- Depreciation -€1,771
down €1,771 (-3.2%), from €55,050 to €53,279
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.
Derived cash bridge
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 | €703,509 | €699,413 | -€4,096 | -0.6% |
| Fixed assets | 21/28 | €534,731 | €484,220 | -€50,512 | -9.4% |
| Intangible fixed assets | 21 | €5,166 | €3,393 | -€1,772 | -34.3% |
| Tangible fixed assets | 22/27 | €529,565 | €480,826 | -€48,739 | -9.2% |
| Land and buildings | 22 | €512,081 | €468,763 | -€43,317 | -8.5% |
| Plant, machinery and equipment | 23 | €7,473 | €7,139 | -€334 | -4.5% |
| Furniture and vehicles | 24 | €5,371 | €967 | -€4,404 | -82.0% |
| Other tangible fixed assets | 26 | €4,641 | €3,956 | -€684 | -14.7% |
| Current assets | 29/58 | €168,778 | €215,193 | +€46,415 | +27.5% |
| Stocks and contracts in progress | 3 | €5,567 | €4,769 | -€798 | -14.3% |
| Stocks | 30/36 | €5,567 | €4,769 | -€798 | -14.3% |
| Amounts receivable within one year | 40/41 | €9,962 | €2,462 | -€7,500 | -75.3% |
| Other amounts receivable | 41 | €9,962 | €2,462 | -€7,500 | -75.3% |
| Current investments | 50/53 | €87,316 | €112,802 | +€25,486 | +29.2% |
| Cash at bank and in hand | 54/58 | €61,726 | €85,172 | +€23,446 | +38.0% |
| Deferred charges and accrued income | 490/1 | €4,207 | €9,988 | +€5,781 | +137% |
| Total equity and liabilities | 10/49 | €703,509 | €699,413 | -€4,096 | -0.6% |
| Equity | 10/15 | €308,120 | €339,445 | +€31,325 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €289,520 | €320,845 | +€31,325 | +10.8% |
| Distributable reserves | 133 | €289,520 | €320,845 | +€31,325 | +10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €395,388 | €359,967 | -€35,421 | -9.0% |
| Amounts payable after more than one year | 17 | €329,888 | €305,199 | -€24,689 | -7.5% |
| Financial debts | 170/4 | €329,888 | €305,199 | -€24,689 | -7.5% |
| Amounts payable within one year | 42/48 | €64,405 | €53,504 | -€10,901 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €24,166 | €24,689 | +€523 | +2.2% |
| Trade debts | 44 | €6,026 | €3,234 | -€2,792 | -46.3% |
| Suppliers | 440/4 | €6,026 | €3,234 | -€2,792 | -46.3% |
| Taxes, remuneration and social security | 45 | €20,583 | €11,498 | -€9,085 | -44.1% |
| Taxes | 450/3 | €13,806 | €9,368 | -€4,438 | -32.1% |
| Remuneration and social security | 454/9 | €6,777 | €2,130 | -€4,647 | -68.6% |
| Other amounts payable | 47/48 | €13,630 | €14,083 | +€453 | +3.3% |
| Accrued charges and deferred income | 492/3 | €1,096 | €1,264 | +€168 | +15.4% |
| Remuneration, social security and pensions | 62 | €33,052 | €27,417 | -€5,636 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,050 | €53,279 | -€1,771 | -3.2% |
| Other operating charges | 640/8 | €1,726 | €1,931 | +€205 | +11.9% |
| Non-recurring operating charges | 66A | - | €480 | +€480 | |
| Gross operating margin | 9900 | €146,271 | €174,479 | +€28,208 | +19.3% |
| Operating profit (loss) | 9901 | €56,443 | €91,373 | +€34,930 | +61.9% |
| Financial income | 75/76B | €699 | €1,107 | +€408 | +58.4% |
| Recurring financial income | 75 | €699 | €1,107 | +€408 | +58.4% |
| Financial charges | 65/66B | €9,817 | €9,454 | -€363 | -3.7% |
| Recurring financial charges | 65 | €9,635 | €9,454 | -€181 | -1.9% |
| Non-recurring financial charges | 66B | €182 | - | -€182 | |
| Profit (loss) for the period before taxes | 9903 | €47,325 | €83,026 | +€35,701 | +75.4% |
| Income taxes | 67/77 | €13,382 | €23,701 | +€10,319 | +77.1% |
| Profit (loss) for the period | 9904 | €33,943 | €59,325 | +€25,382 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,943 | €59,325 | +€25,382 | +74.8% |
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 20 October 2026 via checked.be.