OPSTAP: 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.
OPSTAP
Largest movements
- Tangible fixed assets +€17,582
up €17,582 (+204.6%), from €8,593 to €26,175
of which Other tangible fixed assets: +€12,476
- Receivables within one year -€15,116
down €15,116 (-92.9%), from €16,273 to €1,157
of which Trade receivables: -€12,627
- Deferred charges and accrued income +€1,443
up €1,443 (+180.6%), from €799 to €2,242
- Cash +€1,385
up €1,385 (+7.6%), from €18,262 to €19,647
mainly Net result for the year (+€31,451) and Receivables within one year (+€15,116)
- Profit (loss) carried forward +€22,618
up €22,618 (+12268.2%), from €184 to €22,802
- Other debts -€19,794
down €19,794 (-90.8%), from €21,802 to €2,008
- Tax, wage and social debts +€1,853
up €1,853 (+6.5%), from €28,722 to €30,575
- Short-term financial debts +€1,555
up €1,555 (+328.1%), from €474 to €2,029
- Trade debts -€937
down €937 (-25.0%), from €3,745 to €2,808
- Taxes -€1,925
down €1,925 (-22.2%), from €8,663 to €6,738
- Other operating charges +€686
up €686 (+116.6%), from €588 to €1,273
- Financial charges +€672
up €672 (+1435.1%), from €47 to €719
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 | €57,927 | €63,221 | +€5,294 | +9.1% |
| Fixed assets | 21/28 | €8,593 | €26,175 | +€17,582 | +204.6% |
| Tangible fixed assets | 22/27 | €8,593 | €26,175 | +€17,582 | +204.6% |
| Land and buildings | 22 | €5,522 | €4,927 | -€595 | -10.8% |
| Furniture and vehicles | 24 | €806 | €6,507 | +€5,701 | +707.6% |
| Other tangible fixed assets | 26 | €2,265 | €14,741 | +€12,476 | +550.9% |
| Current assets | 29/58 | €49,334 | €37,046 | -€12,289 | -24.9% |
| Stocks and contracts in progress | 3 | €14,000 | €14,000 | = | 0.0% |
| Stocks | 30/36 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,273 | €1,157 | -€15,116 | -92.9% |
| Trade receivables | 40 | €13,430 | €803 | -€12,627 | -94.0% |
| Other amounts receivable | 41 | €2,843 | €355 | -€2,489 | -87.5% |
| Cash at bank and in hand | 54/58 | €18,262 | €19,647 | +€1,385 | +7.6% |
| Deferred charges and accrued income | 490/1 | €799 | €2,242 | +€1,443 | +180.6% |
| Total equity and liabilities | 10/49 | €57,927 | €63,221 | +€5,294 | +9.1% |
| Equity | 10/15 | €3,184 | €25,802 | +€22,618 | +710.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184 | €22,802 | +€22,618 | +12268.2% |
| Amounts payable | 17/49 | €54,743 | €37,419 | -€17,324 | -31.6% |
| Amounts payable within one year | 42/48 | €54,743 | €37,419 | -€17,324 | -31.6% |
| Financial debts | 43 | €474 | €2,029 | +€1,555 | +328.1% |
| Credit institutions | 430/8 | €474 | €2,029 | +€1,555 | +328.1% |
| Trade debts | 44 | €3,745 | €2,808 | -€937 | -25.0% |
| Suppliers | 440/4 | €3,745 | €2,808 | -€937 | -25.0% |
| Taxes, remuneration and social security | 45 | €28,722 | €30,575 | +€1,853 | +6.5% |
| Taxes | 450/3 | €28,722 | €30,575 | +€1,853 | +6.5% |
| Other amounts payable | 47/48 | €21,802 | €2,008 | -€19,794 | -90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,035 | €2,296 | +€261 | +12.8% |
| Other operating charges | 640/8 | €588 | €1,273 | +€686 | +116.6% |
| Gross operating margin | 9900 | €42,515 | €42,477 | -€37 | -0.1% |
| Operating profit (loss) | 9901 | €39,892 | €38,908 | -€984 | -2.5% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €47 | €719 | +€672 | +1435.1% |
| Recurring financial charges | 65 | €47 | €719 | +€672 | +1435.1% |
| Profit (loss) for the period before taxes | 9903 | €39,847 | €38,189 | -€1,658 | -4.2% |
| Income taxes | 67/77 | €8,663 | €6,738 | -€1,925 | -22.2% |
| Profit (loss) for the period | 9904 | €31,184 | €31,451 | +€266 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,184 | €31,451 | +€266 | +0.9% |
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 7 October 2026 via checked.be.