OPUS-INVEST: 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.
What changed
OPUS-INVEST
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€438,860
2024 · €544,464-€105,603
Equity
€29.9m
2024 · €29.4m+€438,860
Cash
€2.8m
2024 · €3.1m-€350,003
Balance sheet total
€34.4m
2024 · €33.1m+€1.4m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+11.8%), from €8.7m to €9.8m
of which Land and buildings: +€1.0m
- Current investments +€671,010
up €671,010 (+4.8%), from €13.9m to €14.6m
- Cash -€350,003
down €350,003 (-11.1%), from €3.1m to €2.8m
mainly Investment in fixed assets (net) (-€1.4m) and Current investments (-€671,010)
Equity and liabilities
- Debts after one year +€827,270
up €827,270 (+39.5%), from €2.1m to €2.9m
- Profit (loss) carried forward +€438,860
up €438,860 (+2.4%), from €18.6m to €19.1m
Income statement
- Financial income +€304,478
up €304,478 (+57.4%), from €530,788 to €835,266
- Financial charges +€223,914
up €223,914 (+102%), from €218,656 to €442,569
- Other operating charges +€163,303
up €163,303 (+118%), from €138,747 to €302,050
- Turnover +€53,679
up €53,679 (+4.4%), from €1.2m to €1.3m
- Services and other goods +€16,531
up €16,531 (+3.0%), from €554,564 to €571,095
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.
Result 2024
€544,464
Turnover
+€53,679
Other operating income
+€4,299
Services and other goods
-€16,531
Depreciation
+€4,598
Other operating charges
-€163,303
Other operating items
-€68,800
Financial income
+€304,478
Financial charges
-€223,914
Taxes
-€111
Result 2025
€438,860
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€851,748
Investment
-€2.0m
Financing
+€832,402
Cash 2024
€3.1m
From operations (derived)
+€851,748
Net result for the year
+€438,860
Depreciation
+€401,276
Receivables within one year
-€69,536
Deferred charges and accrued income
-€19,447
Trade debts
-€431
Tax, wage and social debts
+€5,652
Other debts
+€9,349
Accrued charges and deferred income
+€86,023
Investment (derived)
-€2.0m
Investment in fixed assets (net)
-€1.4m
Current investments
-€671,010
Financing
+€832,402
Debts after one year
+€827,270
Current portion of long-term debt
+€5,132
Cash 2025
€2.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,056,856 | €34,428,713 | +€1.4m | +4.1% |
| Fixed assets | 21/28 | €15,136,790 | €16,098,656 | +€961,866 | +6.4% |
| Intangible fixed assets | 21 | €492,161 | €421,852 | -€70,309 | -14.3% |
| Tangible fixed assets | 22/27 | €8,718,330 | €9,750,506 | +€1.0m | +11.8% |
| Land and buildings | 22 | €8,701,556 | €9,734,349 | +€1.0m | +11.9% |
| Furniture and vehicles | 24 | €617 | €0 | -€617 | -100% |
| Other tangible fixed assets | 26 | €16,157 | €16,157 | = | 0.0% |
| Financial fixed assets | 28 | €5,926,299 | €5,926,299 | = | 0.0% |
| Affiliated companies | 280/1 | €5,655,299 | €5,655,299 | = | 0.0% |
| Participating interests | 280 | €5,655,299 | €5,655,299 | = | 0.0% |
| Other financial fixed assets | 284/8 | €271,000 | €271,000 | = | 0.0% |
| Shares | 284 | €271,000 | €271,000 | = | 0.0% |
| Current assets | 29/58 | €17,920,067 | €18,330,057 | +€409,990 | +2.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €812,859 | €882,395 | +€69,536 | +8.6% |
| Trade receivables | 40 | €238,061 | €203,782 | -€34,279 | -14.4% |
| Other amounts receivable | 41 | €574,797 | €678,613 | +€103,816 | +18.1% |
| Current investments | 50/53 | €13,930,891 | €14,601,902 | +€671,010 | +4.8% |
| Other investments | 51/53 | €13,930,891 | €14,601,902 | +€671,010 | +4.8% |
| Cash at bank and in hand | 54/58 | €3,143,097 | €2,793,094 | -€350,003 | -11.1% |
| Deferred charges and accrued income | 490/1 | €33,220 | €52,667 | +€19,447 | +58.5% |
| Total equity and liabilities | 10/49 | €33,056,856 | €34,428,713 | +€1.4m | +4.1% |
| Equity | 10/15 | €29,416,942 | €29,855,802 | +€438,860 | +1.5% |
| Contributions | 10/11 | €810,000 | €810,000 | = | 0.0% |
| Capital | 10 | €810,000 | €810,000 | = | 0.0% |
| Issued capital | 100 | €810,000 | €810,000 | = | 0.0% |
| Reserves | 13 | €9,964,152 | €9,964,152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €81,000 | €81,000 | = | 0.0% |
| Legal reserve | 130 | €81,000 | €81,000 | = | 0.0% |
| Distributable reserves | 133 | €9,883,152 | €9,883,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,642,790 | €19,081,651 | +€438,860 | +2.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €3,639,915 | €4,572,911 | +€932,996 | +25.6% |
| Amounts payable after more than one year | 17 | €2,096,099 | €2,923,369 | +€827,270 | +39.5% |
| Financial debts | 170/4 | €2,096,099 | €2,923,369 | +€827,270 | +39.5% |
| Credit institutions | 173 | €2,096,099 | €1,705,424 | -€390,675 | -18.6% |
| Other loans | 174 | - | €1,217,945 | +€1.2m | |
| Amounts payable within one year | 42/48 | €1,513,572 | €1,533,275 | +€19,703 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €417,884 | €423,016 | +€5,132 | +1.2% |
| Trade debts | 44 | €43,598 | €43,167 | -€431 | -1.0% |
| Suppliers | 440/4 | €43,598 | €43,167 | -€431 | -1.0% |
| Taxes, remuneration and social security | 45 | €15,281 | €20,933 | +€5,652 | +37.0% |
| Taxes | 450/3 | €15,281 | €20,933 | +€5,652 | +37.0% |
| Other amounts payable | 47/48 | €1,036,809 | €1,046,159 | +€9,349 | +0.9% |
| Accrued charges and deferred income | 492/3 | €30,244 | €116,267 | +€86,023 | +284% |
| Operating income | 70/76A | €1,332,266 | €1,321,443 | -€10,822 | -0.8% |
| Turnover | 70 | €1,225,995 | €1,279,673 | +€53,679 | +4.4% |
| Other operating income | 74 | €37,471 | €41,770 | +€4,299 | +11.5% |
| Non-recurring operating income | 76A | €68,800 | €0 | -€68,800 | -100% |
| Operating charges | 60/66A | €1,099,186 | €1,274,421 | +€175,235 | +15.9% |
| Services and other goods | 61 | €554,564 | €571,095 | +€16,531 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405,875 | €401,276 | -€4,598 | -1.1% |
| Other operating charges | 640/8 | €138,747 | €302,050 | +€163,303 | +118% |
| Operating profit (loss) | 9901 | €233,079 | €47,022 | -€186,057 | -79.8% |
| Financial income | 75/76B | €530,788 | €835,266 | +€304,478 | +57.4% |
| Recurring financial income | 75 | €530,788 | €835,266 | +€304,478 | +57.4% |
| Income from current assets | 751 | €340,748 | €539,832 | +€199,085 | +58.4% |
| Other financial income | 752/9 | €190,040 | €295,434 | +€105,394 | +55.5% |
| Financial charges | 65/66B | €218,656 | €442,569 | +€223,914 | +102% |
| Recurring financial charges | 65 | €218,656 | €442,569 | +€223,914 | +102% |
| Debt charges | 650 | €37,226 | €108,052 | +€70,826 | +190% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€69,679 | -€68,229 | +€1,449 | +2.1% |
| Other financial charges | 652/9 | €251,109 | €402,747 | +€151,638 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | €545,211 | €439,719 | -€105,493 | -19.3% |
| Income taxes | 67/77 | €747 | €858 | +€111 | +14.8% |
| Taxes | 670/3 | €747 | €858 | +€111 | +14.8% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €544,464 | €438,860 | -€105,603 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €544,464 | €438,860 | -€105,603 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.