OPUS VITAE: 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 VITAE
Largest movements
- Cash +€356,545
up €356,545 (+978%), from €36,464 to €393,009
mainly Current investments (+€200,000) and Trade debts (+€140,319)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€159,549
up €159,549 (+94.3%), from €169,258 to €328,807
of which Trade receivables: +€169,538
- Stocks and contracts -€49,158
down €49,158 (-82.8%), from €59,373 to €10,216
- Trade debts +€140,319
up €140,319 (+144%), from €97,719 to €238,038
- Reserves +€119,147
up €119,147 (+48.3%), from €246,698 to €365,845
- Advances received +€13,303
new in 2025: €13,303
- Other debts -€9,096
down €9,096 (-78.5%), from €11,582 to €2,486
- Staff costs +€20,979
up €20,979 (+15.3%), from €137,394 to €158,372
- Taxes -€4,912
down €4,912 (-10.6%), from €46,235 to €41,323
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 | €469,410 | €737,129 | +€267,720 | +57.0% |
| Fixed assets | 21/28 | €4,315 | €5,098 | +€783 | +18.1% |
| Tangible fixed assets | 22/27 | €3,775 | €4,558 | +€783 | +20.7% |
| Plant, machinery and equipment | 23 | - | €2,089 | +€2,089 | |
| Furniture and vehicles | 24 | €3,775 | €2,469 | -€1,306 | -34.6% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €465,095 | €732,032 | +€266,937 | +57.4% |
| Stocks and contracts in progress | 3 | €59,373 | €10,216 | -€49,158 | -82.8% |
| Contracts in progress | 37 | €59,373 | €10,216 | -€49,158 | -82.8% |
| Amounts receivable within one year | 40/41 | €169,258 | €328,807 | +€159,549 | +94.3% |
| Trade receivables | 40 | €127,787 | €297,325 | +€169,538 | +133% |
| Other amounts receivable | 41 | €41,471 | €31,482 | -€9,988 | -24.1% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €36,464 | €393,009 | +€356,545 | +978% |
| Total equity and liabilities | 10/49 | €469,410 | €737,129 | +€267,720 | +57.0% |
| Equity | 10/15 | €321,698 | €440,845 | +€119,147 | +37.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €246,698 | €365,845 | +€119,147 | +48.3% |
| Distributable reserves | 133 | €246,698 | €365,845 | +€119,147 | +48.3% |
| Amounts payable | 17/49 | €147,712 | €296,284 | +€148,573 | +101% |
| Amounts payable within one year | 42/48 | €147,712 | €296,284 | +€148,573 | +101% |
| Trade debts | 44 | €97,719 | €238,038 | +€140,319 | +144% |
| Suppliers | 440/4 | €97,719 | €238,038 | +€140,319 | +144% |
| Advances received on contracts in progress | 46 | - | €13,303 | +€13,303 | |
| Taxes, remuneration and social security | 45 | €38,411 | €42,457 | +€4,046 | +10.5% |
| Taxes | 450/3 | €27,867 | €29,768 | +€1,901 | +6.8% |
| Remuneration and social security | 454/9 | €10,544 | €12,690 | +€2,145 | +20.3% |
| Other amounts payable | 47/48 | €11,582 | €2,486 | -€9,096 | -78.5% |
| Remuneration, social security and pensions | 62 | €137,394 | €158,372 | +€20,979 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €1,537 | +€229 | +17.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €841 | - | -€841 | |
| Other operating charges | 640/8 | - | €866 | +€866 | |
| Gross operating margin | 9900 | €315,560 | €316,609 | +€1,049 | +0.3% |
| Operating profit (loss) | 9901 | €176,017 | €155,833 | -€20,184 | -11.5% |
| Financial income | 75/76B | €1,825 | €4,874 | +€3,049 | +167% |
| Recurring financial income | 75 | €1,825 | €4,874 | +€3,049 | +167% |
| Financial charges | 65/66B | €353 | €237 | -€117 | -33.0% |
| Recurring financial charges | 65 | €353 | €237 | -€117 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €177,488 | €160,470 | -€17,018 | -9.6% |
| Income taxes | 67/77 | €46,235 | €41,323 | -€4,912 | -10.6% |
| Profit (loss) for the period | 9904 | €131,253 | €119,147 | -€12,106 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,253 | €119,147 | -€12,106 | -9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.