Opus Ost: 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 Ost
Largest movements
- Tangible fixed assets +€94,143
up €94,143 (+232%), from €40,589 to €134,732
of which Plant, machinery and equipment: +€106,809
- Cash +€38,034
up €38,034 (+15,649%), from €243 to €38,278
mainly Debts after one year (+€298,107) and Trade debts (+€33,041)
- Receivables within one year +€16,039
up €16,039 (+281%), from €5,712 to €21,751
of which Other amounts receivable: +€16,160
- Intangible fixed assets +€11,880
new in 2025: €11,880
- Debts after one year +€298,107
up €298,107 (+1,591%), from €18,740 to €316,848
- Other debts -€113,175
down €113,175 (-99.1%), from €114,158 to €983
- Profit (loss) carried forward -€60,960
down €60,960 (-55.3%), from -€110,261 to -€171,222
- Trade debts +€33,041
up €33,041 (+4,325%), from €764 to €33,805
- Short-term financial debts +€2,431
up €2,431 (+4,353%), from €56 to €2,487
- Gross operating margin +€13,396
up €13,396 (+31.1%), from -€43,130 to -€29,735
- Depreciation +€12,646
up €12,646 (+75.9%), from €16,657 to €29,303
- Other operating charges +€563
up €563 (+108%), from €520 to €1,083
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 | €46,739 | €206,836 | +€160,097 | +343% |
| Fixed assets | 21/28 | €40,784 | €146,807 | +€106,023 | +260% |
| Intangible fixed assets | 21 | - | €11,880 | +€11,880 | |
| Tangible fixed assets | 22/27 | €40,589 | €134,732 | +€94,143 | +232% |
| Land and buildings | 22 | €2,041 | €1,627 | -€414 | -20.3% |
| Plant, machinery and equipment | 23 | €17,239 | €124,048 | +€106,809 | +620% |
| Furniture and vehicles | 24 | €21,309 | €9,057 | -€12,252 | -57.5% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €5,955 | €60,029 | +€54,073 | +908% |
| Amounts receivable within one year | 40/41 | €5,712 | €21,751 | +€16,039 | +281% |
| Trade receivables | 40 | €121 | - | -€121 | |
| Other amounts receivable | 41 | €5,591 | €21,751 | +€16,160 | +289% |
| Cash at bank and in hand | 54/58 | €243 | €38,278 | +€38,034 | +15,649% |
| Total equity and liabilities | 10/49 | €46,739 | €206,836 | +€160,097 | +343% |
| Equity | 10/15 | -€96,001 | -€156,962 | -€60,960 | -63.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,261 | -€171,222 | -€60,960 | -55.3% |
| Amounts payable | 17/49 | €142,741 | €363,798 | +€221,057 | +155% |
| Amounts payable after more than one year | 17 | €18,740 | €316,848 | +€298,107 | +1,591% |
| Financial debts | 170/4 | €18,740 | €316,848 | +€298,107 | +1,591% |
| Amounts payable within one year | 42/48 | €124,000 | €46,950 | -€77,051 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €7,690 | €7,893 | +€203 | +2.6% |
| Financial debts | 43 | €56 | €2,487 | +€2,431 | +4,353% |
| Credit institutions | 430/8 | €56 | €2,487 | +€2,431 | +4,353% |
| Trade debts | 44 | €764 | €33,805 | +€33,041 | +4,325% |
| Suppliers | 440/4 | €764 | €33,805 | +€33,041 | +4,325% |
| Taxes, remuneration and social security | 45 | €1,333 | €1,783 | +€450 | +33.8% |
| Taxes | 450/3 | €132 | €0 | -€132 | -100% |
| Remuneration and social security | 454/9 | €1,202 | €1,783 | +€582 | +48.4% |
| Other amounts payable | 47/48 | €114,158 | €983 | -€113,175 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,657 | €29,303 | +€12,646 | +75.9% |
| Other operating charges | 640/8 | €520 | €1,083 | +€563 | +108% |
| Non-recurring operating charges | 66A | - | -€13,500 | -€13,500 | |
| Gross operating margin | 9900 | -€43,130 | -€29,735 | +€13,396 | +31.1% |
| Operating profit (loss) | 9901 | -€60,308 | -€46,621 | +€13,687 | +22.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €977 | €783 | -€194 | -19.8% |
| Recurring financial charges | 65 | €977 | €783 | -€194 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,285 | -€47,404 | +€13,881 | +22.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€61,285 | -€47,404 | +€13,881 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,285 | -€47,404 | +€13,881 | +22.6% |
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 14 October 2026 via checked.be.