1D OPPORTUNITIES OPERATIONS: 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.
1D OPPORTUNITIES OPERATIONS
Largest movements
- Receivables after one year +€1.8m
new in 2024: €1.8m
- Receivables within one year -€1.4m
no longer reported in 2024 (was €1.4m)
- Financial fixed assets +€65,000
up €65,000 (+1,625%), from €4,000 to €69,000
- Other debts +€466,541
up €466,541 (+64.8%), from €719,418 to €1.2m
- Current portion of long-term debt +€373,400
up €373,400 (+407%), from €91,750 to €465,150
- Profit (loss) carried forward -€232,884
down €232,884 (-120%), from -€194,311 to -€427,196
- Debts after one year -€73,400
down €73,400 (-10.9%), from €675,250 to €601,850
- Trade debts -€27,218
down €27,218 (-44.5%), from €61,218 to €34,000
- Gross operating margin -€29,638
down €29,638 (-16.7%), from -€177,158 to -€206,796
- Financial charges +€22,657
up €22,657 (+50.8%), from €44,629 to €67,286
- Financial income +€13,713
up €13,713 (+48.6%), from €28,191 to €41,905
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,358,324 | €1,864,763 | +€506,439 | +37.3% |
| Formation expenses | 20 | €1,266 | €943 | -€323 | -25.5% |
| Fixed assets | 21/28 | €4,000 | €69,000 | +€65,000 | +1,625% |
| Financial fixed assets | 28 | €4,000 | €69,000 | +€65,000 | +1,625% |
| Current assets | 29/58 | €1,353,058 | €1,794,820 | +€441,762 | +32.6% |
| Amounts receivable after more than one year | 29 | - | €1,794,665 | +€1.8m | |
| Other amounts receivable | 291 | - | €1,794,665 | +€1.8m | |
| Amounts receivable within one year | 40/41 | €1,352,490 | - | -€1.4m | |
| Other amounts receivable | 41 | €1,352,490 | - | -€1.4m | |
| Cash at bank and in hand | 54/58 | €568 | €155 | -€413 | -72.7% |
| Total equity and liabilities | 10/49 | €1,358,324 | €1,864,763 | +€506,439 | +37.3% |
| Equity | 10/15 | -€189,311 | -€422,196 | -€232,884 | -123% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,311 | -€427,196 | -€232,884 | -120% |
| Amounts payable | 17/49 | €1,547,636 | €2,286,958 | +€739,323 | +47.8% |
| Amounts payable after more than one year | 17 | €675,250 | €601,850 | -€73,400 | -10.9% |
| Financial debts | 170/4 | €675,250 | €601,850 | -€73,400 | -10.9% |
| Amounts payable within one year | 42/48 | €872,386 | €1,685,108 | +€812,723 | +93.2% |
| Current portion of amounts payable after more than one year | 42 | €91,750 | €465,150 | +€373,400 | +407% |
| Trade debts | 44 | €61,218 | €34,000 | -€27,218 | -44.5% |
| Suppliers | 440/4 | €61,218 | €34,000 | -€27,218 | -44.5% |
| Other amounts payable | 47/48 | €719,418 | €1,185,958 | +€466,541 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €323 | -€27 | -7.7% |
| Other operating charges | 640/8 | €365 | €384 | +€19 | +5.2% |
| Gross operating margin | 9900 | -€177,158 | -€206,796 | -€29,638 | -16.7% |
| Operating profit (loss) | 9901 | -€177,874 | -€207,503 | -€29,630 | -16.7% |
| Financial income | 75/76B | €28,191 | €41,905 | +€13,713 | +48.6% |
| Recurring financial income | 75 | €28,191 | €41,905 | +€13,713 | +48.6% |
| Financial charges | 65/66B | €44,629 | €67,286 | +€22,657 | +50.8% |
| Recurring financial charges | 65 | €44,629 | €67,286 | +€22,657 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€194,311 | -€232,884 | -€38,573 | -19.9% |
| Profit (loss) for the period | 9904 | -€194,311 | -€232,884 | -€38,573 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€194,311 | -€232,884 | -€38,573 | -19.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.