OPSOMMER JAN: what changed
OPSOMMER JAN
Largest movements
- Cash +€14,860
up €14,860 (+33.6%), from €44,276 to €59,136
mainly Depreciation (+€28,950) and Net result for the year (+€18,397)
- Deferred charges and accrued income -€13,281
no longer reported in 2025 (was €13,281)
- Receivables within one year +€12,325
up €12,325 (+21.6%), from €56,978 to €69,303
of which Other amounts receivable: +€7,778
- Tangible fixed assets -€8,395
down €8,395 (-8.6%), from €97,415 to €89,020
of which Plant, machinery and equipment: -€15,185
- Tax, wage and social debts +€9,149
up €9,149 (+144%), from €6,365 to €15,513
- Debts after one year -€8,640
no longer reported in 2025 (was €8,640)
- Reserves +€7,557
up €7,557 (+9.8%), from €77,428 to €84,984
of which Distributable reserves: +€7,557
- Trade debts -€3,307
down €3,307 (-39.0%), from €8,478 to €5,171
- Depreciation -€7,264
down €7,264 (-20.1%), from €36,214 to €28,950
- Gross operating margin +€5,893
up €5,893 (+11.5%), from €51,239 to €57,131
- Taxes +€4,515
up €4,515 (+105%), from €4,296 to €8,811
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,950 | €217,459 | +€5,509 | +2.6% |
| Fixed assets | 21/28 | €97,415 | €89,020 | -€8,395 | -8.6% |
| Tangible fixed assets | 22/27 | €97,415 | €89,020 | -€8,395 | -8.6% |
| Plant, machinery and equipment | 23 | €92,678 | €77,493 | -€15,185 | -16.4% |
| Furniture and vehicles | 24 | €4,737 | €2,235 | -€2,502 | -52.8% |
| Other tangible fixed assets | 26 | - | €9,292 | +€9,292 | |
| Current assets | 29/58 | €114,535 | €128,439 | +€13,903 | +12.1% |
| Amounts receivable within one year | 40/41 | €56,978 | €69,303 | +€12,325 | +21.6% |
| Trade receivables | 40 | €53,257 | €57,804 | +€4,547 | +8.5% |
| Other amounts receivable | 41 | €3,721 | €11,499 | +€7,778 | +209% |
| Cash at bank and in hand | 54/58 | €44,276 | €59,136 | +€14,860 | +33.6% |
| Deferred charges and accrued income | 490/1 | €13,281 | - | -€13,281 | |
| Total equity and liabilities | 10/49 | €211,950 | €217,459 | +€5,509 | +2.6% |
| Equity | 10/15 | €177,428 | €184,984 | +€7,557 | +4.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €77,428 | €84,984 | +€7,557 | +9.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €67,428 | €74,984 | +€7,557 | +11.2% |
| Amounts payable | 17/49 | €34,522 | €32,474 | -€2,048 | -5.9% |
| Amounts payable after more than one year | 17 | €8,640 | - | -€8,640 | |
| Financial debts | 170/4 | €8,640 | - | -€8,640 | |
| Amounts payable within one year | 42/48 | €25,882 | €32,474 | +€6,592 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €8,640 | €8,640 | = | 0.0% |
| Trade debts | 44 | €8,478 | €5,171 | -€3,307 | -39.0% |
| Suppliers | 440/4 | €8,478 | €5,171 | -€3,307 | -39.0% |
| Taxes, remuneration and social security | 45 | €6,365 | €15,513 | +€9,149 | +144% |
| Taxes | 450/3 | €6,365 | €15,513 | +€9,149 | +144% |
| Other amounts payable | 47/48 | €2,400 | €3,150 | +€750 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,214 | €28,950 | -€7,264 | -20.1% |
| Other operating charges | 640/8 | €703 | €776 | +€73 | +10.4% |
| Gross operating margin | 9900 | €51,239 | €57,131 | +€5,893 | +11.5% |
| Operating profit (loss) | 9901 | €14,322 | €27,405 | +€13,083 | +91.3% |
| Financial income | 75/76B | - | €259 | +€259 | |
| Recurring financial income | 75 | - | €259 | +€259 | |
| Financial charges | 65/66B | €562 | €456 | -€106 | -18.9% |
| Recurring financial charges | 65 | €562 | €456 | -€106 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €13,760 | €27,208 | +€13,448 | +97.7% |
| Income taxes | 67/77 | €4,296 | €8,811 | +€4,515 | +105% |
| Profit (loss) for the period | 9904 | €9,463 | €18,397 | +€8,933 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,463 | €18,397 | +€8,933 | +94.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.