PETER VAN OPSTAL ARCHITECT: what changed
PETER VAN OPSTAL ARCHITECT
Largest movements
- Receivables within one year -€57,245
down €57,245 (-86.7%), from €66,028 to €8,783
of which Trade receivables: -€65,687
- Cash +€31,632
up €31,632 (+931%), from €3,398 to €35,031
mainly Receivables within one year (+€57,245) and Net result for the year (+€6,650)
- Financial fixed assets +€4,200
new in 2025: €4,200
- Deferred charges and accrued income +€1,799
up €1,799 (+112%), from €1,613 to €3,412
- Tax, wage and social debts -€7,602
down €7,602 (-50.8%), from €14,951 to €7,349
- Other debts -€4,407
down €4,407 (-11.4%), from €38,651 to €34,243
- Profit (loss) carried forward -€4,350
down €4,350 (-88.6%), from €4,907 to €558
- Trade debts -€3,254
down €3,254 (-34.1%), from €9,530 to €6,276
- Gross operating margin -€26,437
down €26,437 (-69.3%), from €38,165 to €11,728
- Taxes -€4,755
down €4,755 (-71.3%), from €6,671 to €1,917
- Financial charges +€629
up €629 (+33.1%), from €1,902 to €2,531
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,039 | €51,426 | -€19,613 | -27.6% |
| Fixed assets | 21/28 | - | €4,200 | +€4,200 | |
| Financial fixed assets | 28 | - | €4,200 | +€4,200 | |
| Current assets | 29/58 | €71,039 | €47,226 | -€23,813 | -33.5% |
| Amounts receivable within one year | 40/41 | €66,028 | €8,783 | -€57,245 | -86.7% |
| Trade receivables | 40 | €65,687 | €0 | -€65,687 | -100% |
| Other amounts receivable | 41 | €341 | €8,783 | +€8,442 | +2,474% |
| Cash at bank and in hand | 54/58 | €3,398 | €35,031 | +€31,632 | +931% |
| Deferred charges and accrued income | 490/1 | €1,613 | €3,412 | +€1,799 | +112% |
| Total equity and liabilities | 10/49 | €71,039 | €51,426 | -€19,613 | -27.6% |
| Equity | 10/15 | €7,907 | €3,558 | -€4,350 | -55.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,907 | €558 | -€4,350 | -88.6% |
| Amounts payable | 17/49 | €63,131 | €47,868 | -€15,264 | -24.2% |
| Amounts payable within one year | 42/48 | €63,131 | €47,868 | -€15,264 | -24.2% |
| Trade debts | 44 | €9,530 | €6,276 | -€3,254 | -34.1% |
| Suppliers | 440/4 | €9,530 | €6,276 | -€3,254 | -34.1% |
| Taxes, remuneration and social security | 45 | €14,951 | €7,349 | -€7,602 | -50.8% |
| Taxes | 450/3 | €14,951 | €7,349 | -€7,602 | -50.8% |
| Other amounts payable | 47/48 | €38,651 | €34,243 | -€4,407 | -11.4% |
| Other operating charges | 640/8 | €713 | €630 | -€84 | -11.7% |
| Gross operating margin | 9900 | €38,165 | €11,728 | -€26,437 | -69.3% |
| Operating profit (loss) | 9901 | €37,451 | €11,098 | -€26,353 | -70.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,902 | €2,531 | +€629 | +33.1% |
| Recurring financial charges | 65 | €1,902 | €2,531 | +€629 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €35,550 | €8,567 | -€26,983 | -75.9% |
| Income taxes | 67/77 | €6,671 | €1,917 | -€4,755 | -71.3% |
| Profit (loss) for the period | 9904 | €28,878 | €6,650 | -€22,228 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,878 | €6,650 | -€22,228 | -77.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.