Opus Nobile: 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 Nobile
Largest movements
- Cash +€14,389
up €14,389 (+1,849%), from €778 to €15,168
mainly Net result for the year (+€18,086) and Tax, wage and social debts (+€1,483)
- Receivables within one year +€4,113
up €4,113 (+205%), from €2,008 to €6,121
of which Trade receivables: +€6,121
- Intangible fixed assets -€855
down €855 (-73.3%), from €1,166 to €312
- Deferred charges and accrued income +€625
up €625 (+6,442%), from €10 to €635
- Profit (loss) carried forward +€18,086
up €18,086 (+15.8%), from -€114,268 to -€96,182
- Tax, wage and social debts +€1,483
up €1,483 (+121%), from €1,227 to €2,711
- Other debts -€1,411
down €1,411 (-1.9%), from €75,578 to €74,167
- Gross operating margin +€21,948
up €21,948, from -€1,320 to €20,628
- Taxes -€570
down €570 (-91.5%), from €623 to €53
- Other operating charges -€269
down €269 (-14.8%), from €1,818 to €1,548
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 | €3,963 | €22,235 | +€18,272 | +461% |
| Fixed assets | 21/28 | €1,166 | €312 | -€855 | -73.3% |
| Intangible fixed assets | 21 | €1,166 | €312 | -€855 | -73.3% |
| Current assets | 29/58 | €2,796 | €21,923 | +€19,127 | +684% |
| Amounts receivable within one year | 40/41 | €2,008 | €6,121 | +€4,113 | +205% |
| Trade receivables | 40 | - | €6,121 | +€6,121 | |
| Other amounts receivable | 41 | €2,008 | - | -€2,008 | |
| Cash at bank and in hand | 54/58 | €778 | €15,168 | +€14,389 | +1,849% |
| Deferred charges and accrued income | 490/1 | €10 | €635 | +€625 | +6,442% |
| Total equity and liabilities | 10/49 | €3,963 | €22,235 | +€18,272 | +461% |
| Equity | 10/15 | -€74,268 | -€56,182 | +€18,086 | +24.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€114,268 | -€96,182 | +€18,086 | +15.8% |
| Amounts payable | 17/49 | €78,231 | €78,417 | +€186 | +0.2% |
| Amounts payable within one year | 42/48 | €78,231 | €78,417 | +€186 | +0.2% |
| Trade debts | 44 | €1,426 | €1,540 | +€114 | +8.0% |
| Suppliers | 440/4 | €1,426 | €1,540 | +€114 | +8.0% |
| Taxes, remuneration and social security | 45 | €1,227 | €2,711 | +€1,483 | +121% |
| Taxes | 450/3 | €1,227 | €2,711 | +€1,483 | +121% |
| Other amounts payable | 47/48 | €75,578 | €74,167 | -€1,411 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €855 | -€138 | -13.9% |
| Other operating charges | 640/8 | €1,818 | €1,548 | -€269 | -14.8% |
| Gross operating margin | 9900 | -€1,320 | €20,628 | +€21,948 | |
| Operating profit (loss) | 9901 | -€4,130 | €18,225 | +€22,355 | |
| Financial charges | 65/66B | €82 | €85 | +€4 | +4.7% |
| Recurring financial charges | 65 | €82 | €85 | +€4 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,211 | €18,139 | +€22,351 | |
| Income taxes | 67/77 | €623 | €53 | -€570 | -91.5% |
| Profit (loss) for the period | 9904 | -€4,835 | €18,086 | +€22,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,835 | €18,086 | +€22,921 |
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 26 October 2026 via checked.be.