Opus: 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.
Opus
Largest movements
- Current investments -€400,000
down €400,000 (-69.6%), from €575,000 to €175,000
- Cash +€375,084
up €375,084 (+653.6%), from €57,388 to €432,472
mainly Current investments (+€400,000) and Net result for the year (+€128,127)
- Receivables within one year +€32,648
up €32,648 (+16.8%), from €194,201 to €226,849
of which Trade receivables: +€37,548
- Other debts -€17,000
down €17,000 (-11.7%), from €145,000 to €128,000
- Tax, wage and social debts +€14,994
up €14,994 (+22.8%), from €65,768 to €80,762
of which Remuneration and social security: +€9,451
- Staff costs +€44,671
up €44,671 (+7.9%), from €566,348 to €611,018
- Depreciation -€16,532
down €16,532 (-66.4%), from €24,909 to €8,377
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 | €872,836 | €877,984 | +€5,148 | +0.6% |
| Fixed assets | 21/28 | €33,913 | €31,718 | -€2,195 | -6.5% |
| Tangible fixed assets | 22/27 | €19,196 | €17,921 | -€1,275 | -6.6% |
| Plant, machinery and equipment | 23 | €12,482 | €13,169 | +€688 | +5.5% |
| Furniture and vehicles | 24 | €468 | €292 | -€176 | -37.6% |
| Other tangible fixed assets | 26 | €6,246 | €4,460 | -€1,787 | -28.6% |
| Financial fixed assets | 28 | €14,717 | €13,797 | -€920 | -6.3% |
| Current assets | 29/58 | €838,923 | €846,267 | +€7,344 | +0.9% |
| Stocks and contracts in progress | 3 | €1,352 | €948 | -€404 | -29.9% |
| Contracts in progress | 37 | €1,352 | €948 | -€404 | -29.9% |
| Amounts receivable within one year | 40/41 | €194,201 | €226,849 | +€32,648 | +16.8% |
| Trade receivables | 40 | €189,024 | €226,572 | +€37,548 | +19.9% |
| Other amounts receivable | 41 | €5,176 | €277 | -€4,900 | -94.7% |
| Current investments | 50/53 | €575,000 | €175,000 | -€400,000 | -69.6% |
| Cash at bank and in hand | 54/58 | €57,388 | €432,472 | +€375,084 | +653.6% |
| Deferred charges and accrued income | 490/1 | €10,982 | €10,997 | +€15 | +0.1% |
| Total equity and liabilities | 10/49 | €872,836 | €877,984 | +€5,148 | +0.6% |
| Equity | 10/15 | €654,189 | €654,316 | +€127 | 0.0% |
| Contributions | 10/11 | €62,095 | €62,095 | = | 0.0% |
| Capital | 10 | €62,095 | €62,095 | = | 0.0% |
| Issued capital | 100 | €62,095 | €62,095 | = | 0.0% |
| Reserves | 13 | €592,094 | €592,221 | +€127 | 0.0% |
| Non-distributable reserves | 130/1 | €6,222 | €6,222 | = | 0.0% |
| Legal reserve | 130 | €6,222 | €6,222 | = | 0.0% |
| Distributable reserves | 133 | €585,872 | €585,999 | +€127 | 0.0% |
| Amounts payable | 17/49 | €218,647 | €223,668 | +€5,021 | +2.3% |
| Amounts payable within one year | 42/48 | €218,647 | €223,668 | +€5,021 | +2.3% |
| Trade debts | 44 | €7,879 | €14,906 | +€7,027 | +89.2% |
| Suppliers | 440/4 | €7,879 | €14,906 | +€7,027 | +89.2% |
| Taxes, remuneration and social security | 45 | €65,768 | €80,762 | +€14,994 | +22.8% |
| Taxes | 450/3 | €1,970 | €7,512 | +€5,543 | +281.4% |
| Remuneration and social security | 454/9 | €63,798 | €73,249 | +€9,451 | +14.8% |
| Other amounts payable | 47/48 | €145,000 | €128,000 | -€17,000 | -11.7% |
| Non-recurring operating income | 76A | €8,621 | - | -€8,621 | |
| Remuneration, social security and pensions | 62 | €566,348 | €611,018 | +€44,671 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,909 | €8,377 | -€16,532 | -66.4% |
| Other operating charges | 640/8 | €5,034 | €6,800 | +€1,766 | +35.1% |
| Gross operating margin | 9900 | €784,884 | €792,321 | +€7,437 | +0.9% |
| Operating profit (loss) | 9901 | €188,594 | €166,126 | -€22,468 | -11.9% |
| Financial income | 75/76B | €10,804 | €8,340 | -€2,463 | -22.8% |
| Recurring financial income | 75 | €10,804 | €8,340 | -€2,463 | -22.8% |
| Financial charges | 65/66B | €1,658 | €1,523 | -€135 | -8.1% |
| Recurring financial charges | 65 | €1,658 | €1,523 | -€135 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €197,740 | €172,944 | -€24,796 | -12.5% |
| Income taxes | 67/77 | €52,051 | €44,816 | -€7,234 | -13.9% |
| Profit (loss) for the period | 9904 | €145,689 | €128,127 | -€17,562 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €145,689 | €128,127 | -€17,562 | -12.1% |
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 10 October 2026 via checked.be.