OPV CONSULT: 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.
OPV CONSULT
Largest movements
- Cash +€47,316
up €47,316 (+28.0%), from €168,943 to €216,259
mainly Other debts (+€101,766) and Receivables within one year (+€32,422)
- Receivables within one year -€32,422
down €32,422 (-74.7%), from €43,422 to €11,000
of which Trade receivables: -€43,422
- Tangible fixed assets -€13,071
down €13,071 (-38.3%), from €34,091 to €21,020
- Other debts +€101,766
up €101,766 (+243.0%), from €41,882 to €143,648
- Reserves -€79,783
down €79,783 (-42.3%), from €188,820 to €109,037
of which Distributable reserves: -€79,783
- Tax, wage and social debts -€20,455
down €20,455 (-53.6%), from €38,131 to €17,677
of which Taxes: -€20,487
- Gross operating margin -€39,207
down €39,207 (-30.9%), from €126,733 to €87,525
- Financial charges +€19,961
up €19,961 (+55.7%), from €35,859 to €55,820
- Taxes -€16,971
down €16,971 (-86.9%), from €19,536 to €2,565
- Depreciation +€2,323
up €2,323 (+16.1%), from €14,467 to €16,790
- Other operating charges -€2,186
down €2,186 (-72.1%), from €3,030 to €844
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 | €350,098 | €351,968 | +€1,871 | +0.5% |
| Fixed assets | 21/28 | €34,091 | €21,020 | -€13,071 | -38.3% |
| Tangible fixed assets | 22/27 | €34,091 | €21,020 | -€13,071 | -38.3% |
| Furniture and vehicles | 24 | €34,091 | €21,020 | -€13,071 | -38.3% |
| Current assets | 29/58 | €316,007 | €330,948 | +€14,941 | +4.7% |
| Amounts receivable within one year | 40/41 | €43,422 | €11,000 | -€32,422 | -74.7% |
| Trade receivables | 40 | €43,422 | - | -€43,422 | |
| Other amounts receivable | 41 | - | €11,000 | +€11,000 | |
| Current investments | 50/53 | €101,000 | €101,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €168,943 | €216,259 | +€47,316 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,642 | €2,689 | +€47 | +1.8% |
| Total equity and liabilities | 10/49 | €350,098 | €351,968 | +€1,871 | +0.5% |
| Equity | 10/15 | €270,052 | €190,269 | -€79,783 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,820 | €109,037 | -€79,783 | -42.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,960 | €107,177 | -€79,783 | -42.7% |
| Profit (loss) carried forward | 14 | €75,032 | €75,032 | = | 0.0% |
| Amounts payable | 17/49 | €80,046 | €161,699 | +€81,653 | +102.0% |
| Amounts payable within one year | 42/48 | €80,046 | €161,699 | +€81,653 | +102.0% |
| Trade debts | 44 | €32 | €374 | +€342 | +1063.2% |
| Suppliers | 440/4 | €32 | €374 | +€342 | +1063.2% |
| Taxes, remuneration and social security | 45 | €38,131 | €17,677 | -€20,455 | -53.6% |
| Taxes | 450/3 | €36,043 | €15,556 | -€20,487 | -56.8% |
| Remuneration and social security | 454/9 | €2,088 | €2,121 | +€33 | +1.6% |
| Other amounts payable | 47/48 | €41,882 | €143,648 | +€101,766 | +243.0% |
| Non-recurring operating income | 76A | €27,000 | - | -€27,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,467 | €16,790 | +€2,323 | +16.1% |
| Other operating charges | 640/8 | €3,030 | €844 | -€2,186 | -72.1% |
| Gross operating margin | 9900 | €126,733 | €87,525 | -€39,207 | -30.9% |
| Operating profit (loss) | 9901 | €109,236 | €69,891 | -€39,345 | -36.0% |
| Financial income | 75/76B | €325 | €798 | +€473 | +145.5% |
| Recurring financial income | 75 | €325 | €798 | +€473 | +145.5% |
| Financial charges | 65/66B | €35,859 | €55,820 | +€19,961 | +55.7% |
| Recurring financial charges | 65 | €35,859 | €55,820 | +€19,961 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €73,702 | €14,870 | -€58,833 | -79.8% |
| Income taxes | 67/77 | €19,536 | €2,565 | -€16,971 | -86.9% |
| Profit (loss) for the period | 9904 | €54,166 | €12,304 | -€41,861 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,166 | €12,304 | -€41,861 | -77.3% |
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.