OPUS DESIGN: 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 DESIGN
Largest movements
- Deferred charges and accrued income -€26,401
down €26,401 (-71.8%), from €36,754 to €10,353
- Tangible fixed assets -€21,721
down €21,721 (-18.4%), from €118,325 to €96,604
of which Plant, machinery and equipment: -€21,747
- Receivables within one year -€6,720
down €6,720 (-27.4%), from €24,484 to €17,764
of which Other amounts receivable: -€16,890
- Debts after one year -€32,162
down €32,162 (-25.4%), from €126,835 to €94,673
- Other debts -€29,268
down €29,268 (-100.0%), from €29,268 to €0
- Profit (loss) carried forward -€15,669
new in 2025: -€15,669
- Trade debts +€13,979
up €13,979 (+100.0%), from €13,977 to €27,956
- Tax, wage and social debts +€6,454
up €6,454 (+73.1%), from €8,834 to €15,288
of which Remuneration and social security: +€5,590
- Gross operating margin -€35,733
down €35,733 (-31.3%), from €114,337 to €78,604
- Depreciation -€8,558
down €8,558 (-25.5%), from €33,601 to €25,043
- Staff costs +€6,402
up €6,402 (+11.0%), from €58,135 to €64,537
- Financial charges -€1,214
down €1,214 (-19.1%), from €6,352 to €5,138
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 | €213,984 | €160,188 | -€53,796 | -25.1% |
| Fixed assets | 21/28 | €118,325 | €96,604 | -€21,721 | -18.4% |
| Tangible fixed assets | 22/27 | €118,325 | €96,604 | -€21,721 | -18.4% |
| Plant, machinery and equipment | 23 | €111,803 | €90,056 | -€21,747 | -19.5% |
| Furniture and vehicles | 24 | €1,122 | €1,840 | +€718 | +64.0% |
| Other tangible fixed assets | 26 | €5,399 | €4,708 | -€691 | -12.8% |
| Current assets | 29/58 | €95,659 | €63,584 | -€32,075 | -33.5% |
| Stocks and contracts in progress | 3 | €7,765 | €7,459 | -€306 | -3.9% |
| Stocks | 30/36 | €7,765 | €7,459 | -€306 | -3.9% |
| Amounts receivable within one year | 40/41 | €24,484 | €17,764 | -€6,720 | -27.4% |
| Trade receivables | 40 | €7,419 | €17,589 | +€10,170 | +137.1% |
| Other amounts receivable | 41 | €17,065 | €175 | -€16,890 | -99.0% |
| Cash at bank and in hand | 54/58 | €26,656 | €28,008 | +€1,352 | +5.1% |
| Deferred charges and accrued income | 490/1 | €36,754 | €10,353 | -€26,401 | -71.8% |
| Total equity and liabilities | 10/49 | €213,984 | €160,188 | -€53,796 | -25.1% |
| Equity | 10/15 | €4,923 | -€11,669 | -€16,592 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €923 | €0 | -€923 | -100.0% |
| Distributable reserves | 133 | €923 | €0 | -€923 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€15,669 | -€15,669 | |
| Amounts payable | 17/49 | €209,061 | €171,857 | -€37,204 | -17.8% |
| Amounts payable after more than one year | 17 | €126,835 | €94,673 | -€32,162 | -25.4% |
| Financial debts | 170/4 | €126,835 | €94,673 | -€32,162 | -25.4% |
| Amounts payable within one year | 42/48 | €82,227 | €75,828 | -€6,399 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €29,730 | €32,457 | +€2,727 | +9.2% |
| Financial debts | 43 | €417 | €127 | -€290 | -69.5% |
| Credit institutions | 430/8 | €417 | €127 | -€290 | -69.5% |
| Trade debts | 44 | €13,977 | €27,956 | +€13,979 | +100.0% |
| Suppliers | 440/4 | €13,977 | €27,956 | +€13,979 | +100.0% |
| Taxes, remuneration and social security | 45 | €8,834 | €15,288 | +€6,454 | +73.1% |
| Taxes | 450/3 | - | €863 | +€863 | |
| Remuneration and social security | 454/9 | €8,834 | €14,425 | +€5,590 | +63.3% |
| Other amounts payable | 47/48 | €29,268 | €0 | -€29,268 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €1,356 | +€1,356 | |
| Remuneration, social security and pensions | 62 | €58,135 | €64,537 | +€6,402 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,601 | €25,043 | -€8,558 | -25.5% |
| Other operating charges | 640/8 | €781 | €487 | -€294 | -37.7% |
| Gross operating margin | 9900 | €114,337 | €78,604 | -€35,733 | -31.3% |
| Operating profit (loss) | 9901 | €21,820 | -€11,462 | -€33,282 | |
| Financial income | 75/76B | €48 | €11 | -€37 | -77.4% |
| Recurring financial income | 75 | €48 | €11 | -€37 | -77.4% |
| Financial charges | 65/66B | €6,352 | €5,138 | -€1,214 | -19.1% |
| Recurring financial charges | 65 | €6,352 | €5,138 | -€1,214 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €15,516 | -€16,589 | -€32,105 | |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €15,516 | -€16,592 | -€32,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,516 | -€16,592 | -€32,108 |
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 3 October 2026 via checked.be.