Opus Indigo: 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 Indigo
Largest movements
- Tangible fixed assets +€42,544
up €42,544 (+1321.0%), from €3,221 to €45,765
of which Furniture and vehicles: +€40,997
- Cash -€32,751
down €32,751 (-19.5%), from €167,877 to €135,126
mainly Investment in fixed assets (net) (-€54,329) and Debts after one year (-€14,656)
- Receivables within one year -€6,853
down €6,853 (-10.9%), from €62,898 to €56,045
of which Trade receivables: -€7,144
- Reserves +€25,688
up €25,688 (+40.5%), from €63,412 to €89,100
- Debts after one year -€14,656
down €14,656 (-23.7%), from €61,779 to €47,124
- Tax, wage and social debts -€11,753
down €11,753 (-51.0%), from €23,050 to €11,297
- Trade debts +€7,345
up €7,345 (+73.8%), from €9,956 to €17,302
- Accrued charges and deferred income -€4,157
down €4,157 (-9.4%), from €44,413 to €40,256
- Depreciation +€10,979
up €10,979 (+1363.6%), from €805 to €11,785
- Financial charges +€4,246
up €4,246 (+84.3%), from €5,037 to €9,283
- Financial income +€4,181
up €4,181 (+1086.5%), from €385 to €4,566
- Taxes -€2,460
down €2,460 (-24.4%), from €10,096 to €7,635
- Gross operating margin -€1,143
down €1,143 (-2.1%), from €53,334 to €52,191
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,996 | €236,936 | +€2,940 | +1.3% |
| Fixed assets | 21/28 | €3,221 | €45,765 | +€42,544 | +1321.0% |
| Tangible fixed assets | 22/27 | €3,221 | €45,765 | +€42,544 | +1321.0% |
| Furniture and vehicles | 24 | €3,221 | €44,217 | +€40,997 | +1272.9% |
| Other tangible fixed assets | 26 | - | €1,548 | +€1,548 | |
| Current assets | 29/58 | €230,775 | €191,171 | -€39,604 | -17.2% |
| Amounts receivable within one year | 40/41 | €62,898 | €56,045 | -€6,853 | -10.9% |
| Trade receivables | 40 | €22,874 | €15,730 | -€7,144 | -31.2% |
| Other amounts receivable | 41 | €40,023 | €40,315 | +€291 | +0.7% |
| Cash at bank and in hand | 54/58 | €167,877 | €135,126 | -€32,751 | -19.5% |
| Total equity and liabilities | 10/49 | €233,996 | €236,936 | +€2,940 | +1.3% |
| Equity | 10/15 | €68,412 | €94,100 | +€25,688 | +37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,412 | €89,100 | +€25,688 | +40.5% |
| Distributable reserves | 133 | €63,412 | €89,100 | +€25,688 | +40.5% |
| Amounts payable | 17/49 | €165,584 | €142,836 | -€22,748 | -13.7% |
| Amounts payable after more than one year | 17 | €61,779 | €47,124 | -€14,656 | -23.7% |
| Financial debts | 170/4 | €61,779 | €47,124 | -€14,656 | -23.7% |
| Amounts payable within one year | 42/48 | €59,392 | €55,456 | -€3,936 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €15,821 | €13,462 | -€2,360 | -14.9% |
| Trade debts | 44 | €9,956 | €17,302 | +€7,345 | +73.8% |
| Suppliers | 440/4 | €9,956 | €17,302 | +€7,345 | +73.8% |
| Taxes, remuneration and social security | 45 | €23,050 | €11,297 | -€11,753 | -51.0% |
| Taxes | 450/3 | €23,050 | €11,297 | -€11,753 | -51.0% |
| Other amounts payable | 47/48 | €10,564 | €13,396 | +€2,832 | +26.8% |
| Accrued charges and deferred income | 492/3 | €44,413 | €40,256 | -€4,157 | -9.4% |
| Remuneration, social security and pensions | 62 | €2,085 | €1,560 | -€525 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €805 | €11,785 | +€10,979 | +1363.6% |
| Other operating charges | 640/8 | €932 | €807 | -€125 | -13.4% |
| Gross operating margin | 9900 | €53,334 | €52,191 | -€1,143 | -2.1% |
| Operating profit (loss) | 9901 | €49,512 | €38,040 | -€11,472 | -23.2% |
| Financial income | 75/76B | €385 | €4,566 | +€4,181 | +1086.5% |
| Recurring financial income | 75 | €385 | €4,566 | +€4,181 | +1086.5% |
| Financial charges | 65/66B | €5,037 | €9,283 | +€4,246 | +84.3% |
| Recurring financial charges | 65 | €5,037 | €9,283 | +€4,246 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €44,859 | €33,323 | -€11,536 | -25.7% |
| Income taxes | 67/77 | €10,096 | €7,635 | -€2,460 | -24.4% |
| Profit (loss) for the period | 9904 | €34,764 | €25,688 | -€9,076 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,764 | €25,688 | -€9,076 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.