OPUS HOLDING: 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 HOLDING
Largest movements
- Receivables within one year +€73,351
up €73,351 (+47.8%), from €153,513 to €226,865
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets -€18,109
down €18,109 (-3.1%), from €582,368 to €564,259
of which Land and buildings: -€26,257
- Deferred charges and accrued income +€15,000
up €15,000 (+1027.9%), from €1,459 to €16,459
- Reserves +€137,816
up €137,816 (+27.9%), from €494,733 to €632,549
of which Distributable reserves: +€139,816
- Other debts -€66,148
down €66,148 (-35.3%), from €187,527 to €121,379
- Debts after one year -€27,844
down €27,844 (-8.4%), from €330,745 to €302,901
- Financial income +€31,202
up €31,202 (+34.3%), from €90,873 to €122,076
- Gross operating margin +€19,776
up €19,776 (+28.0%), from €70,532 to €90,308
- Taxes +€10,622
up €10,622 (+55.1%), from €19,286 to €29,908
- Other operating charges +€2,409
up €2,409 (+74.8%), from €3,221 to €5,630
- Depreciation +€2,403
up €2,403 (+8.6%), from €28,038 to €30,441
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 | €1,095,809 | €1,134,723 | +€38,914 | +3.6% |
| Fixed assets | 21/28 | €601,668 | €583,559 | -€18,109 | -3.0% |
| Tangible fixed assets | 22/27 | €582,368 | €564,259 | -€18,109 | -3.1% |
| Land and buildings | 22 | €571,064 | €544,807 | -€26,257 | -4.6% |
| Plant, machinery and equipment | 23 | €11,304 | €9,260 | -€2,044 | -18.1% |
| Furniture and vehicles | 24 | - | €10,193 | +€10,193 | |
| Financial fixed assets | 28 | €19,300 | €19,300 | = | 0.0% |
| Current assets | 29/58 | €494,141 | €551,164 | +€57,022 | +11.5% |
| Amounts receivable after more than one year | 29 | €293,734 | €293,734 | = | 0.0% |
| Other amounts receivable | 291 | €293,734 | €293,734 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €153,513 | €226,865 | +€73,351 | +47.8% |
| Other amounts receivable | 41 | €153,513 | €226,865 | +€73,351 | +47.8% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €15,435 | €14,106 | -€1,329 | -8.6% |
| Deferred charges and accrued income | 490/1 | €1,459 | €16,459 | +€15,000 | +1027.9% |
| Total equity and liabilities | 10/49 | €1,095,809 | €1,134,723 | +€38,914 | +3.6% |
| Equity | 10/15 | €514,733 | €654,549 | +€139,816 | +27.2% |
| Contributions | 10/11 | €20,000 | €22,000 | +€2,000 | +10.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €494,733 | €632,549 | +€137,816 | +27.9% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €492,733 | €632,549 | +€139,816 | +28.4% |
| Amounts payable | 17/49 | €581,077 | €480,175 | -€100,902 | -17.4% |
| Amounts payable after more than one year | 17 | €330,745 | €302,901 | -€27,844 | -8.4% |
| Financial debts | 170/4 | €330,745 | €302,901 | -€27,844 | -8.4% |
| Amounts payable within one year | 42/48 | €250,082 | €176,681 | -€73,401 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €27,426 | €27,844 | +€418 | +1.5% |
| Trade debts | 44 | €3,368 | €1,258 | -€2,110 | -62.7% |
| Suppliers | 440/4 | €3,368 | €1,258 | -€2,110 | -62.7% |
| Taxes, remuneration and social security | 45 | €31,761 | €26,200 | -€5,561 | -17.5% |
| Taxes | 450/3 | €31,761 | €26,200 | -€5,561 | -17.5% |
| Other amounts payable | 47/48 | €187,527 | €121,379 | -€66,148 | -35.3% |
| Accrued charges and deferred income | 492/3 | €250 | €593 | +€343 | +137.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,038 | €30,441 | +€2,403 | +8.6% |
| Other operating charges | 640/8 | €3,221 | €5,630 | +€2,409 | +74.8% |
| Gross operating margin | 9900 | €70,532 | €90,308 | +€19,776 | +28.0% |
| Operating profit (loss) | 9901 | €39,273 | €54,237 | +€14,964 | +38.1% |
| Financial income | 75/76B | €90,873 | €122,076 | +€31,202 | +34.3% |
| Recurring financial income | 75 | €90,873 | €122,076 | +€31,202 | +34.3% |
| Financial charges | 65/66B | €6,507 | €6,589 | +€82 | +1.3% |
| Recurring financial charges | 65 | €6,507 | €6,589 | +€82 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €123,639 | €169,724 | +€46,085 | +37.3% |
| Income taxes | 67/77 | €19,286 | €29,908 | +€10,622 | +55.1% |
| Profit (loss) for the period | 9904 | €104,353 | €139,816 | +€35,463 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,353 | €139,816 | +€35,463 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.