OPUS ARTIS: 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 ARTIS
Largest movements
- Tangible fixed assets -€7,487
down €7,487 (-8.6%), from €86,563 to €79,076
- Cash -€6,866
down €6,866 (-88.6%), from €7,748 to €882
mainly Net result for the year (-€14,116) and Trade debts (-€807)
- Profit (loss) carried forward -€14,116
down €14,116, from €3,193 to -€10,923
- Other operating charges +€815
up €815 (+41.3%), from €1,974 to €2,789
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,565 | €80,466 | -€15,099 | -15.8% |
| Fixed assets | 21/28 | €86,737 | €79,250 | -€7,487 | -8.6% |
| Tangible fixed assets | 22/27 | €86,563 | €79,076 | -€7,487 | -8.6% |
| Land and buildings | 22 | €86,563 | €79,076 | -€7,487 | -8.6% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €8,828 | €1,216 | -€7,612 | -86.2% |
| Amounts receivable within one year | 40/41 | €700 | - | -€700 | |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €7,748 | €882 | -€6,866 | -88.6% |
| Deferred charges and accrued income | 490/1 | €380 | €334 | -€46 | -12.1% |
| Total equity and liabilities | 10/49 | €95,565 | €80,466 | -€15,099 | -15.8% |
| Equity | 10/15 | €57,977 | €43,861 | -€14,116 | -24.3% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €5,184 | €5,184 | = | 0.0% |
| Distributable reserves | 133 | €5,184 | €5,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,193 | -€10,923 | -€14,116 | |
| Amounts payable | 17/49 | €37,588 | €36,605 | -€983 | -2.6% |
| Amounts payable after more than one year | 17 | €33,000 | €33,000 | = | 0.0% |
| Financial debts | 170/4 | - | €33,000 | +€33,000 | |
| Other amounts payable | 178/9 | €33,000 | - | -€33,000 | |
| Amounts payable within one year | 42/48 | €4,588 | €3,605 | -€983 | -21.4% |
| Trade debts | 44 | €4,177 | €3,370 | -€807 | -19.3% |
| Suppliers | 440/4 | €4,177 | €3,370 | -€807 | -19.3% |
| Taxes, remuneration and social security | 45 | €77 | - | -€77 | |
| Taxes | 450/3 | €77 | - | -€77 | |
| Other amounts payable | 47/48 | €334 | €235 | -€99 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,487 | €7,487 | = | 0.0% |
| Other operating charges | 640/8 | €1,974 | €2,789 | +€815 | +41.3% |
| Gross operating margin | 9900 | -€3,814 | -€3,795 | +€19 | +0.5% |
| Operating profit (loss) | 9901 | -€13,275 | -€14,071 | -€796 | -6.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,320 | -€14,116 | -€796 | -6.0% |
| Profit (loss) for the period | 9904 | -€13,320 | -€14,116 | -€796 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,320 | -€14,116 | -€796 | -6.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.