OPUS: 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.
OPUS
Largest movements
- Receivables within one year -€120,977
down €120,977 (-47.2%), from €256,333 to €135,356
- Debts after one year -€235,140
down €235,140 (-37.5%), from €627,010 to €391,870
- Profit (loss) carried forward +€234,557
up €234,557 (+6.4%), from €3.6m to €3.9m
- Other debts -€139,242
down €139,242 (-40.0%), from €348,000 to €208,758
- Gross operating margin -€60,178
down €60,178 (-985.5%), from -€6,107 to -€66,284
- Financial income +€43,765
up €43,765 (+6.7%), from €656,235 to €700,000
- Other operating charges +€4,702
up €4,702 (+312.6%), from €1,504 to €6,206
- Financial charges -€3,890
down €3,890 (-24.0%), from €16,238 to €12,348
- Taxes -€2,055
no longer reported in 2025 (was €2,055)
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 | €4,879,238 | €4,742,886 | -€136,352 | -2.8% |
| Fixed assets | 21/28 | €4,594,340 | €4,594,340 | = | 0.0% |
| Financial fixed assets | 28 | €4,594,340 | €4,594,340 | = | 0.0% |
| Current assets | 29/58 | €284,898 | €148,546 | -€136,352 | -47.9% |
| Amounts receivable within one year | 40/41 | €256,333 | €135,356 | -€120,977 | -47.2% |
| Other amounts receivable | 41 | €256,333 | €135,356 | -€120,977 | -47.2% |
| Cash at bank and in hand | 54/58 | €28,565 | €12,017 | -€16,547 | -57.9% |
| Deferred charges and accrued income | 490/1 | - | €1,172 | +€1,172 | |
| Total equity and liabilities | 10/49 | €4,879,238 | €4,742,886 | -€136,352 | -2.8% |
| Equity | 10/15 | €3,669,088 | €3,903,645 | +€234,557 | +6.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,644,088 | €3,878,645 | +€234,557 | +6.4% |
| Amounts payable | 17/49 | €1,210,150 | €839,241 | -€370,909 | -30.6% |
| Amounts payable after more than one year | 17 | €627,010 | €391,870 | -€235,140 | -37.5% |
| Financial debts | 170/4 | €627,010 | €391,870 | -€235,140 | -37.5% |
| Amounts payable within one year | 42/48 | €583,140 | €447,371 | -€135,769 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €235,140 | €235,140 | = | 0.0% |
| Trade debts | 44 | - | €1,418 | +€1,418 | |
| Suppliers | 440/4 | - | €1,418 | +€1,418 | |
| Taxes, remuneration and social security | 45 | - | €2,055 | +€2,055 | |
| Taxes | 450/3 | - | €2,055 | +€2,055 | |
| Other amounts payable | 47/48 | €348,000 | €208,758 | -€139,242 | -40.0% |
| Other operating charges | 640/8 | €1,504 | €6,206 | +€4,702 | +312.6% |
| Gross operating margin | 9900 | -€6,107 | -€66,284 | -€60,178 | -985.5% |
| Operating profit (loss) | 9901 | -€7,611 | -€72,490 | -€64,880 | -852.5% |
| Financial income | 75/76B | €656,235 | €700,000 | +€43,765 | +6.7% |
| Recurring financial income | 75 | €656,235 | €700,000 | +€43,765 | +6.7% |
| Financial charges | 65/66B | €16,238 | €12,348 | -€3,890 | -24.0% |
| Recurring financial charges | 65 | €16,238 | €12,348 | -€3,890 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €632,387 | €615,162 | -€17,225 | -2.7% |
| Income taxes | 67/77 | €2,055 | - | -€2,055 | |
| Profit (loss) for the period | 9904 | €630,332 | €615,162 | -€15,170 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €630,332 | €615,162 | -€15,170 | -2.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.