Opus Support: 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 Support
Largest movements
- Tangible fixed assets +€50,163
up €50,163 (+2866.4%), from €1,750 to €51,913
of which Other tangible fixed assets: +€41,692
- Cash +€31,077
up €31,077 (+184.1%), from €16,882 to €47,959
mainly Net result for the year (+€80,449) and Trade debts (+€32,020)
- Receivables after one year -€9,724
down €9,724 (-7.0%), from €139,724 to €130,000
of which Trade receivables: -€5,000
- Receivables within one year +€3,025
up €3,025 (+50.0%), from €6,050 to €9,075
- Reserves +€45,939
up €45,939 (+40.6%), from €113,032 to €158,971
- Trade debts +€32,020
up €32,020 (+628.5%), from €5,095 to €37,115
- Tax, wage and social debts -€2,660
down €2,660 (-7.9%), from €33,766 to €31,106
- Gross operating margin +€12,027
up €12,027 (+12.6%), from €95,091 to €107,118
- Depreciation +€5,036
up €5,036 (+543.2%), from €927 to €5,963
- Financial income +€2,526
up €2,526 (+348.9%), from €724 to €3,250
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 | €165,220 | €239,711 | +€74,490 | +45.1% |
| Fixed assets | 21/28 | €1,750 | €51,913 | +€50,163 | +2866.4% |
| Tangible fixed assets | 22/27 | €1,750 | €51,913 | +€50,163 | +2866.4% |
| Plant, machinery and equipment | 23 | €615 | €1,387 | +€772 | +125.6% |
| Furniture and vehicles | 24 | €1,135 | €8,835 | +€7,699 | +678.1% |
| Other tangible fixed assets | 26 | - | €41,692 | +€41,692 | |
| Current assets | 29/58 | €163,470 | €187,797 | +€24,327 | +14.9% |
| Amounts receivable after more than one year | 29 | €139,724 | €130,000 | -€9,724 | -7.0% |
| Trade receivables | 290 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 291 | €134,724 | €130,000 | -€4,724 | -3.5% |
| Amounts receivable within one year | 40/41 | €6,050 | €9,075 | +€3,025 | +50.0% |
| Trade receivables | 40 | €6,050 | €9,075 | +€3,025 | +50.0% |
| Cash at bank and in hand | 54/58 | €16,882 | €47,959 | +€31,077 | +184.1% |
| Deferred charges and accrued income | 490/1 | €814 | €763 | -€51 | -6.3% |
| Total equity and liabilities | 10/49 | €165,220 | €239,711 | +€74,490 | +45.1% |
| Equity | 10/15 | €125,432 | €171,371 | +€45,939 | +36.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,032 | €158,971 | +€45,939 | +40.6% |
| Distributable reserves | 133 | €113,032 | €158,971 | +€45,939 | +40.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €39,789 | €68,340 | +€28,551 | +71.8% |
| Amounts payable within one year | 42/48 | €39,789 | €68,340 | +€28,551 | +71.8% |
| Trade debts | 44 | €5,095 | €37,115 | +€32,020 | +628.5% |
| Suppliers | 440/4 | €5,095 | €37,115 | +€32,020 | +628.5% |
| Taxes, remuneration and social security | 45 | €33,766 | €31,106 | -€2,660 | -7.9% |
| Taxes | 450/3 | €33,766 | €31,106 | -€2,660 | -7.9% |
| Other amounts payable | 47/48 | €928 | €119 | -€809 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €927 | €5,963 | +€5,036 | +543.2% |
| Other operating charges | 640/8 | €808 | €1,014 | +€206 | +25.5% |
| Gross operating margin | 9900 | €95,091 | €107,118 | +€12,027 | +12.6% |
| Operating profit (loss) | 9901 | €93,356 | €100,141 | +€6,785 | +7.3% |
| Financial income | 75/76B | €724 | €3,250 | +€2,526 | +348.9% |
| Recurring financial income | 75 | €724 | €3,250 | +€2,526 | +348.9% |
| Financial charges | 65/66B | €2,811 | €2,604 | -€207 | -7.4% |
| Recurring financial charges | 65 | €2,811 | €2,604 | -€207 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €91,269 | €100,787 | +€9,518 | +10.4% |
| Income taxes | 67/77 | €20,223 | €20,338 | +€115 | +0.6% |
| Profit (loss) for the period | 9904 | €71,046 | €80,449 | +€9,403 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,046 | €80,449 | +€9,403 | +13.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.