Opzij: 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.
Opzij
Largest movements
- Receivables within one year +€8,156
up €8,156 (+169%), from €4,840 to €12,996
of which Other amounts receivable: +€12,071
- Other debts +€25,642
up €25,642 (+190%), from €13,488 to €39,130
- Reserves -€21,907
down €21,907 (-6.4%), from €342,704 to €320,797
- Gross operating margin -€17,037
down €17,037 (-202%), from -€8,443 to -€25,480
- Financial income +€746
up €746 (+9.0%), from €8,250 to €8,996
- Other operating charges +€553
up €553 (+111%), from €499 to €1,053
- Financial charges -€537
down €537 (-88.1%), from €609 to €72
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 | €570,001 | €569,112 | -€889 | -0.2% |
| Fixed assets | 21/28 | €229,298 | €225,000 | -€4,298 | -1.9% |
| Tangible fixed assets | 22/27 | €4,298 | - | -€4,298 | |
| Furniture and vehicles | 24 | €4,298 | - | -€4,298 | |
| Financial fixed assets | 28 | €225,000 | €225,000 | = | 0.0% |
| Current assets | 29/58 | €340,703 | €344,112 | +€3,409 | +1.0% |
| Amounts receivable after more than one year | 29 | €330,000 | €330,000 | = | 0.0% |
| Other amounts receivable | 291 | €330,000 | €330,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,840 | €12,996 | +€8,156 | +169% |
| Trade receivables | 40 | €3,915 | - | -€3,915 | |
| Other amounts receivable | 41 | €925 | €12,996 | +€12,071 | +1,305% |
| Cash at bank and in hand | 54/58 | €5,099 | €298 | -€4,801 | -94.2% |
| Deferred charges and accrued income | 490/1 | €764 | €818 | +€54 | +7.1% |
| Total equity and liabilities | 10/49 | €570,001 | €569,112 | -€889 | -0.2% |
| Equity | 10/15 | €347,704 | €325,797 | -€21,907 | -6.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €342,704 | €320,797 | -€21,907 | -6.4% |
| Distributable reserves | 133 | €342,704 | €320,797 | -€21,907 | -6.4% |
| Amounts payable | 17/49 | €222,297 | €243,315 | +€21,018 | +9.5% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,297 | €43,315 | +€21,018 | +94.3% |
| Trade debts | 44 | €5,649 | €4,184 | -€1,465 | -25.9% |
| Suppliers | 440/4 | €5,649 | €4,184 | -€1,465 | -25.9% |
| Taxes, remuneration and social security | 45 | €3,159 | - | -€3,159 | |
| Taxes | 450/3 | €3,159 | - | -€3,159 | |
| Other amounts payable | 47/48 | €13,488 | €39,130 | +€25,642 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,298 | €4,298 | -€0 | 0.0% |
| Other operating charges | 640/8 | €499 | €1,053 | +€553 | +111% |
| Gross operating margin | 9900 | -€8,443 | -€25,480 | -€17,037 | -202% |
| Operating profit (loss) | 9901 | -€13,240 | -€30,830 | -€17,590 | -133% |
| Financial income | 75/76B | €8,250 | €8,996 | +€746 | +9.0% |
| Recurring financial income | 75 | €8,250 | €8,996 | +€746 | +9.0% |
| Financial charges | 65/66B | €609 | €72 | -€537 | -88.1% |
| Recurring financial charges | 65 | €609 | €72 | -€537 | -88.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,599 | -€21,907 | -€16,307 | -291% |
| Profit (loss) for the period | 9904 | -€5,599 | -€21,907 | -€16,307 | -291% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,599 | -€21,907 | -€16,307 | -291% |
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.