OPUS LABS: 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.
OPUS LABS
Largest movements
- Cash +€303,571
up €303,571 (+21.5%), from €1.4m to €1.7m
mainly Net result for the year (+€444,428) and Deferred charges and accrued income (+€47,639)
- Deferred charges and accrued income -€47,639
down €47,639 (-36.0%), from €132,477 to €84,838
- Receivables within one year +€41,725
up €41,725 (+6.2%), from €669,276 to €711,002
of which Trade receivables: +€77,001
- Profit (loss) carried forward +€444,428
up €444,428 (+30.1%), from -€1.5m to -€1.0m
- Trade debts -€231,889
down €231,889 (-36.2%), from €641,039 to €409,150
- Accrued charges and deferred income +€39,013
up €39,013 (+18.2%), from €214,846 to €253,859
- Tax, wage and social debts +€37,882
up €37,882 (+26.3%), from €143,957 to €181,839
of which Remuneration and social security: +€35,795
- Other debts +€29,138
new in 2025: €29,138
- Gross operating margin +€94,969
up €94,969 (+6.2%), from €1.5m to €1.6m
- Staff costs +€45,167
up €45,167 (+4.0%), from €1.1m to €1.2m
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,237,863 | €2,556,434 | +€318,572 | +14.2% |
| Fixed assets | 21/28 | €26,784 | €47,699 | +€20,915 | +78.1% |
| Tangible fixed assets | 22/27 | €21,909 | €42,824 | +€20,915 | +95.5% |
| Furniture and vehicles | 24 | €10,301 | €27,678 | +€17,377 | +169% |
| Other tangible fixed assets | 26 | €11,607 | €15,146 | +€3,538 | +30.5% |
| Financial fixed assets | 28 | €4,875 | €4,875 | = | 0.0% |
| Current assets | 29/58 | €2,211,079 | €2,508,736 | +€297,657 | +13.5% |
| Amounts receivable within one year | 40/41 | €669,276 | €711,002 | +€41,725 | +6.2% |
| Trade receivables | 40 | €532,928 | €609,928 | +€77,001 | +14.4% |
| Other amounts receivable | 41 | €136,349 | €101,073 | -€35,276 | -25.9% |
| Cash at bank and in hand | 54/58 | €1,409,326 | €1,712,896 | +€303,571 | +21.5% |
| Deferred charges and accrued income | 490/1 | €132,477 | €84,838 | -€47,639 | -36.0% |
| Total equity and liabilities | 10/49 | €2,237,863 | €2,556,434 | +€318,572 | +14.2% |
| Equity | 10/15 | €1,238,020 | €1,682,448 | +€444,428 | +35.9% |
| Contributions | 10/11 | €2,714,602 | €2,714,602 | = | 0.0% |
| Capital | 10 | €2,714,602 | €2,714,602 | = | 0.0% |
| Issued capital | 100 | €2,714,602 | €2,714,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,476,582 | -€1,032,154 | +€444,428 | +30.1% |
| Amounts payable | 17/49 | €999,843 | €873,986 | -€125,856 | -12.6% |
| Amounts payable within one year | 42/48 | €784,996 | €620,127 | -€164,869 | -21.0% |
| Trade debts | 44 | €641,039 | €409,150 | -€231,889 | -36.2% |
| Suppliers | 440/4 | €641,039 | €409,150 | -€231,889 | -36.2% |
| Taxes, remuneration and social security | 45 | €143,957 | €181,839 | +€37,882 | +26.3% |
| Taxes | 450/3 | €34,296 | €36,382 | +€2,087 | +6.1% |
| Remuneration and social security | 454/9 | €109,661 | €145,456 | +€35,795 | +32.6% |
| Other amounts payable | 47/48 | - | €29,138 | +€29,138 | |
| Accrued charges and deferred income | 492/3 | €214,846 | €253,859 | +€39,013 | +18.2% |
| Remuneration, social security and pensions | 62 | €1,116,372 | €1,161,539 | +€45,167 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,360 | €17,739 | +€2,379 | +15.5% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €1,537,430 | €1,632,399 | +€94,969 | +6.2% |
| Operating profit (loss) | 9901 | €404,590 | €451,978 | +€47,389 | +11.7% |
| Financial income | 75/76B | €2,645 | €13,853 | +€11,207 | +424% |
| Recurring financial income | 75 | €2,645 | €13,853 | +€11,207 | +424% |
| Financial charges | 65/66B | €12,466 | €20,730 | +€8,264 | +66.3% |
| Recurring financial charges | 65 | €12,466 | €20,730 | +€8,264 | +66.3% |
| Profit (loss) for the period before taxes | 9903 | €394,769 | €445,101 | +€50,332 | +12.7% |
| Income taxes | 67/77 | €0 | €673 | +€673 | +672,520% |
| Profit (loss) for the period | 9904 | €394,769 | €444,428 | +€49,660 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €394,769 | €444,428 | +€49,660 | +12.6% |
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 17 October 2026 via checked.be.