OPUS DL: 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 DL
Largest movements
- Tangible fixed assets -€5,341
down €5,341 (-3.3%), from €161,606 to €156,265
of which Plant, machinery and equipment: -€5,341
- Cash -€3,251
down €3,251 (-86.1%), from €3,777 to €526
mainly Debts after one year (-€6,689) and Net result for the year (-€5,872)
- Debts after one year -€6,689
down €6,689 (-11.1%), from €60,523 to €53,834
- Profit (loss) carried forward -€5,872
down €5,872 (-13.8%), from -€42,406 to -€48,278
- Other debts +€2,374
up €2,374 (+2.4%), from €98,062 to €100,436
- Gross operating margin -€1,767
down €1,767 (-44.7%), from €3,955 to €2,188
- Financial charges -€692
down €692 (-22.9%), from €3,023 to €2,331
- Taxes +€176
no longer reported in 2024 (was -€176)
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.
Cash bridge derived
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 | €174,983 | €166,391 | -€8,592 | -4.9% |
| Fixed assets | 21/28 | €161,606 | €156,265 | -€5,341 | -3.3% |
| Tangible fixed assets | 22/27 | €161,606 | €156,265 | -€5,341 | -3.3% |
| Land and buildings | 22 | €146,823 | €146,823 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,783 | €9,442 | -€5,341 | -36.1% |
| Current assets | 29/58 | €13,377 | €10,126 | -€3,251 | -24.3% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,600 | €2,600 | = | 0.0% |
| Trade receivables | 40 | €2,600 | €2,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,777 | €526 | -€3,251 | -86.1% |
| Total equity and liabilities | 10/49 | €174,983 | €166,391 | -€8,592 | -4.9% |
| Equity | 10/15 | €4,094 | -€1,778 | -€5,872 | |
| Contributions | 10/11 | €46,500 | €46,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,406 | -€48,278 | -€5,872 | -13.8% |
| Amounts payable | 17/49 | €170,889 | €168,170 | -€2,720 | -1.6% |
| Amounts payable after more than one year | 17 | €60,523 | €53,834 | -€6,689 | -11.1% |
| Financial debts | 170/4 | €60,523 | €53,834 | -€6,689 | -11.1% |
| Amounts payable within one year | 42/48 | €110,367 | €114,336 | +€3,969 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,462 | €7,401 | +€939 | +14.5% |
| Trade debts | 44 | €5,843 | €6,030 | +€187 | +3.2% |
| Suppliers | 440/4 | €5,843 | €6,030 | +€187 | +3.2% |
| Taxes, remuneration and social security | 45 | - | €469 | +€469 | |
| Taxes | 450/3 | - | €469 | +€469 | |
| Other amounts payable | 47/48 | €98,062 | €100,436 | +€2,374 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,341 | €5,341 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,955 | €2,188 | -€1,767 | -44.7% |
| Operating profit (loss) | 9901 | -€1,771 | -€3,541 | -€1,770 | -99.9% |
| Financial charges | 65/66B | €3,023 | €2,331 | -€692 | -22.9% |
| Recurring financial charges | 65 | €3,023 | €2,331 | -€692 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,794 | -€5,872 | -€1,078 | -22.5% |
| Income taxes | 67/77 | -€176 | - | +€176 | |
| Profit (loss) for the period | 9904 | -€4,618 | -€5,872 | -€1,255 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,618 | -€5,872 | -€1,255 | -27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.