CG.OPPORTUNITY: 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.
CG.OPPORTUNITY
Largest movements
- Intangible fixed assets +€21,039
up €21,039 (+658%), from €3,197 to €24,236
- Receivables within one year +€15,972
up €15,972 (+193%), from €8,260 to €24,232
of which Trade receivables: +€16,275
- Cash -€10,172
down €10,172 (-9.7%), from €105,153 to €94,981
mainly Investment in fixed assets (net) (-€24,601) and Receivables within one year (-€15,972)
- Deferred charges and accrued income -€3,732
down €3,732 (-45.1%), from €8,271 to €4,539
- Tangible fixed assets +€1,660
up €1,660 (+130%), from €1,278 to €2,938
of which Other tangible fixed assets: +€2,141
- Profit (loss) carried forward +€28,581
up €28,581 (+29.4%), from €97,053 to €125,634
- Tax, wage and social debts -€5,877
down €5,877 (-40.2%), from €14,619 to €8,742
of which Taxes: -€8,877
- Trade debts +€4,432
up €4,432 (+148%), from €2,995 to €7,427
- Short-term financial debts -€3,419
down €3,419 (-40.3%), from €8,492 to €5,074
- Gross operating margin -€16,395
down €16,395 (-25.7%), from €63,887 to €47,492
- Taxes -€4,112
down €4,112 (-31.4%), from €13,077 to €8,966
- Other operating charges +€2,448
up €2,448 (+157%), from €1,562 to €4,009
- Financial income -€1,720
down €1,720 (-99.9%), from €1,721 to €1
- Depreciation +€771
up €771 (+68.2%), from €1,131 to €1,902
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 | €126,159 | €150,926 | +€24,767 | +19.6% |
| Fixed assets | 21/28 | €4,476 | €27,174 | +€22,699 | +507% |
| Intangible fixed assets | 21 | €3,197 | €24,236 | +€21,039 | +658% |
| Tangible fixed assets | 22/27 | €1,278 | €2,938 | +€1,660 | +130% |
| Furniture and vehicles | 24 | €1,278 | €797 | -€481 | -37.6% |
| Other tangible fixed assets | 26 | - | €2,141 | +€2,141 | |
| Current assets | 29/58 | €121,683 | €123,751 | +€2,068 | +1.7% |
| Amounts receivable within one year | 40/41 | €8,260 | €24,232 | +€15,972 | +193% |
| Trade receivables | 40 | - | €16,275 | +€16,275 | |
| Other amounts receivable | 41 | €8,260 | €7,957 | -€303 | -3.7% |
| Cash at bank and in hand | 54/58 | €105,153 | €94,981 | -€10,172 | -9.7% |
| Deferred charges and accrued income | 490/1 | €8,271 | €4,539 | -€3,732 | -45.1% |
| Total equity and liabilities | 10/49 | €126,159 | €150,926 | +€24,767 | +19.6% |
| Equity | 10/15 | €100,053 | €128,634 | +€28,581 | +28.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,053 | €125,634 | +€28,581 | +29.4% |
| Amounts payable | 17/49 | €26,106 | €22,292 | -€3,814 | -14.6% |
| Amounts payable within one year | 42/48 | €26,106 | €22,292 | -€3,814 | -14.6% |
| Financial debts | 43 | €8,492 | €5,074 | -€3,419 | -40.3% |
| Credit institutions | 430/8 | €8,492 | €5,074 | -€3,419 | -40.3% |
| Trade debts | 44 | €2,995 | €7,427 | +€4,432 | +148% |
| Suppliers | 440/4 | €2,995 | €7,427 | +€4,432 | +148% |
| Taxes, remuneration and social security | 45 | €14,619 | €8,742 | -€5,877 | -40.2% |
| Taxes | 450/3 | €14,619 | €5,742 | -€8,877 | -60.7% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,131 | €1,902 | +€771 | +68.2% |
| Other operating charges | 640/8 | €1,562 | €4,009 | +€2,448 | +157% |
| Gross operating margin | 9900 | €63,887 | €47,492 | -€16,395 | -25.7% |
| Operating profit (loss) | 9901 | €61,195 | €41,581 | -€19,614 | -32.1% |
| Financial income | 75/76B | €1,721 | €1 | -€1,720 | -99.9% |
| Recurring financial income | 75 | €1,721 | €1 | -€1,720 | -99.9% |
| Financial charges | 65/66B | €3,976 | €4,035 | +€59 | +1.5% |
| Recurring financial charges | 65 | €3,976 | €4,035 | +€59 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €58,939 | €37,547 | -€21,393 | -36.3% |
| Income taxes | 67/77 | €13,077 | €8,966 | -€4,112 | -31.4% |
| Profit (loss) for the period | 9904 | €45,862 | €28,581 | -€17,281 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,862 | €28,581 | -€17,281 | -37.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.