Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 22 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
OPUS OPERANDI from Gent, company number BE0442606149, closed financial year 2025 with a result of € 3,723 after tax. For that financial year OPUS OPERANDI recorded a gross margin of € 17,519 and equity of € 156,243. Compared with financial year 2024, the result moved from € 1,473 to € 3,723. Profitable, and profit is growing. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on June 18, 2026.
€ 156,243
▲ 2% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 3,723
▲ 153% vs 2024
Profit after tax over the fiscal year.
€ 6,543
▼ 13% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -135,657.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 15,789 | € 14,181 | € 14,848 | € 17,519 | ▲ 18% |
| Profit after taxes | € 3,155 | € 1,641 | € 1,473 | € 3,723 | ▲ 153% |
| Equity | € 149,406 | € 151,047 | € 152,520 | € 156,243 | ▲ 2% |
| Total debts | € 138,748 | € 92,234 | € 60,176 | € 30,000 | ▼ 50% |
| Cash | € 67,608 | € 32,010 | € 7,481 | € 6,543 | ▼ 13% |
| Land & buildings | € 198,718 | € 190,674 | € 182,630 | € 174,586 | ▼ 4% |
| Retained profit | € -142,494 | € -140,853 | € -139,380 | € -135,657 | ▲ € 3,723 |
| Balance sheet total | € 288,154 | € 243,281 | € 212,695 | € 186,243 | ▼ 12% |
Key figures of OPUS OPERANDI, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to OPUS OPERANDI?
What happened at OPUS OPERANDI in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- César Liétaer stepped down as director. NBB
- Pierre Liétaer stepped down as director. NBB
- New annual accounts for financial year 2025: profit of € 3,723 (▲ 153% vs 2024). Source: NBB ↗
- Piet Van Robaeys stepped down as director. NBB
- Emile Vanrobaeys stepped down as director. NBB
- César Liétaer became a director. NBB
- Stefaan Van Ryssen stepped down as director. NBB
- Pierre Liétaer became a director. NBB
In short
From € 3,155 profit in 2022 to € 3,723 profit in 2025.
Paid € 1,249 in corporate taxes since 2022.
Best year ever: 2025, with € 3,723 profit.
Management
The stake of SOGEFIM comes from that shareholder’s own annual accounts; small companies do not report their shareholders themselves.
OPUS OPERANDIThe shares are held by SOGEFIM (100%).
Directors
According to the 2025 annual accounts
Piet Van Robaeys
Managing director
since 2022 · until 2025
Emile Vanrobaeys
Director
since 2022 · until 2025
César Liétaer
Director
since 2025 · until 2031
Stefaan Van Ryssen
Director
since 2022 · until 2025
Pierre Liétaer
Managing director
Also active at: CITY CONCEPT, PHILSTONE, SOGEFIM, ROCK INVEST, CHRISTACOR, COTTON PROJECTS
since 2025 · until 2031
Shareholders
100%
Participations
No participations in other companies reported.
Establishments
Establishment units
Physical locations of this company
Tentoonstellingslaan 123
9000 Gent
Tentoonstellingslaan 32
9000 Gent
Active since 29 January 1991
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 8 companies are registered at this address.
All companies at this address →CITY CONCEPT same network
€ 936,277 gross margin · 2025
PHILSTONE same network
€ 709,894 gross margin · 2025
SOGEFIM same network
€ 880,348 gross margin · 2025
Optistone
€ -2,467 gross margin · 2025
HIDROSANITARIA
€ 42,665 gross margin · 2025
+3 more
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0442.606.149
- VAT number
- BE 0442.606.149
- Registered office
- Tentoonstellingslaan 123, 9000 Gent
- Names & denominations
- OPUS OPERANDI
- Enterprise type
- Rechtspersoon
- Legal form
- Public limited company
- Legal situation
- Normale toestand
- Start date
- 18 January 1991
- Peppol
- Active · Active since 2 Feb 2026