OPUS ONE: 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 ONE
Largest movements
- Receivables within one year -€60,039
down €60,039 (-12.3%), from €486,784 to €426,745
of which Other amounts receivable: -€52,741
- Debts after one year -€108,465
down €108,465 (-21.1%), from €513,843 to €405,378
- Reserves +€71,811
up €71,811 (+12.5%), from €576,350 to €648,162
- Tax, wage and social debts -€60,361
down €60,361 (-71.4%), from €84,494 to €24,133
- Other debts +€38,595
up €38,595 (+18.0%), from €214,310 to €252,905
- Gross operating margin -€239,334
down €239,334 (-73.7%), from €324,657 to €85,323
- Financial income +€103,934
up €103,934 (+9746.9%), from €1,066 to €105,000
- Taxes +€13,764
up €13,764 (+16.8%), from €82,069 to €95,834
- Other operating charges -€6,009
down €6,009 (-95.6%), from €6,285 to €276
- Financial charges +€4,463
up €4,463 (+24.9%), from €17,940 to €22,403
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 | €1,506,978 | €1,454,208 | -€52,770 | -3.5% |
| Fixed assets | 21/28 | €1,016,189 | €1,016,189 | = | 0.0% |
| Financial fixed assets | 28 | €1,016,189 | €1,016,189 | = | 0.0% |
| Current assets | 29/58 | €490,790 | €438,020 | -€52,770 | -10.8% |
| Amounts receivable within one year | 40/41 | €486,784 | €426,745 | -€60,039 | -12.3% |
| Trade receivables | 40 | €434,043 | €426,745 | -€7,297 | -1.7% |
| Other amounts receivable | 41 | €52,741 | - | -€52,741 | |
| Cash at bank and in hand | 54/58 | €2,939 | €11,274 | +€8,335 | +283.6% |
| Deferred charges and accrued income | 490/1 | €1,066 | - | -€1,066 | |
| Total equity and liabilities | 10/49 | €1,506,978 | €1,454,208 | -€52,770 | -3.5% |
| Equity | 10/15 | €586,350 | €658,162 | +€71,811 | +12.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €576,350 | €648,162 | +€71,811 | +12.5% |
| Distributable reserves | 133 | €576,350 | €648,162 | +€71,811 | +12.5% |
| Amounts payable | 17/49 | €920,628 | €796,046 | -€124,581 | -13.5% |
| Amounts payable after more than one year | 17 | €513,843 | €405,378 | -€108,465 | -21.1% |
| Financial debts | 170/4 | €513,843 | €405,378 | -€108,465 | -21.1% |
| Amounts payable within one year | 42/48 | €404,643 | €386,675 | -€17,968 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €105,839 | €108,465 | +€2,625 | +2.5% |
| Trade debts | 44 | - | €1,172 | +€1,172 | |
| Suppliers | 440/4 | - | €1,172 | +€1,172 | |
| Taxes, remuneration and social security | 45 | €84,494 | €24,133 | -€60,361 | -71.4% |
| Taxes | 450/3 | €84,494 | €24,133 | -€60,361 | -71.4% |
| Other amounts payable | 47/48 | €214,310 | €252,905 | +€38,595 | +18.0% |
| Accrued charges and deferred income | 492/3 | €2,142 | €3,993 | +€1,851 | +86.4% |
| Other operating charges | 640/8 | €6,285 | €276 | -€6,009 | -95.6% |
| Gross operating margin | 9900 | €324,657 | €85,323 | -€239,334 | -73.7% |
| Operating profit (loss) | 9901 | €318,373 | €85,047 | -€233,325 | -73.3% |
| Financial income | 75/76B | €1,066 | €105,000 | +€103,934 | +9746.9% |
| Recurring financial income | 75 | €1,066 | €105,000 | +€103,934 | +9746.9% |
| Financial charges | 65/66B | €17,940 | €22,403 | +€4,463 | +24.9% |
| Recurring financial charges | 65 | €17,940 | €22,403 | +€4,463 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €301,499 | €167,645 | -€133,854 | -44.4% |
| Income taxes | 67/77 | €82,069 | €95,834 | +€13,764 | +16.8% |
| Profit (loss) for the period | 9904 | €219,430 | €71,811 | -€147,619 | -67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €219,430 | €71,811 | -€147,619 | -67.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.