May Clear Ophta: 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.
May Clear Ophta
Largest movements
- Cash +€125,227
up €125,227 (+679%), from €18,447 to €143,674
mainly Net result for the year (+€146,300) and Tax, wage and social debts (+€24,211)
- Deferred charges and accrued income +€42,064
up €42,064 (+64.3%), from €65,451 to €107,515
- Receivables within one year +€6,430
up €6,430 (+21.4%), from €29,986 to €36,416
- Profit (loss) carried forward +€146,300
up €146,300 (+167%), from €87,698 to €233,997
- Tax, wage and social debts +€24,211
up €24,211 (+106%), from €22,733 to €46,945
of which Taxes: +€19,826
- Gross operating margin +€77,804
up €77,804 (+70.9%), from €109,793 to €187,597
- Taxes +€19,826
up €19,826 (+87.2%), from €22,733 to €42,560
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 | €115,626 | €288,941 | +€173,315 | +150% |
| Fixed assets | 21/28 | €1,742 | €1,336 | -€406 | -23.3% |
| Tangible fixed assets | 22/27 | €1,742 | €1,336 | -€406 | -23.3% |
| Plant, machinery and equipment | 23 | €1,742 | €1,336 | -€406 | -23.3% |
| Current assets | 29/58 | €113,884 | €287,605 | +€173,722 | +153% |
| Amounts receivable within one year | 40/41 | €29,986 | €36,416 | +€6,430 | +21.4% |
| Other amounts receivable | 41 | €29,986 | €36,416 | +€6,430 | +21.4% |
| Cash at bank and in hand | 54/58 | €18,447 | €143,674 | +€125,227 | +679% |
| Deferred charges and accrued income | 490/1 | €65,451 | €107,515 | +€42,064 | +64.3% |
| Total equity and liabilities | 10/49 | €115,626 | €288,941 | +€173,315 | +150% |
| Equity | 10/15 | €91,198 | €237,497 | +€146,300 | +160% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,698 | €233,997 | +€146,300 | +167% |
| Amounts payable | 17/49 | €24,428 | €51,444 | +€27,016 | +111% |
| Amounts payable within one year | 42/48 | €24,428 | €51,444 | +€27,016 | +111% |
| Trade debts | 44 | €1,694 | €4,499 | +€2,805 | +166% |
| Suppliers | 440/4 | €1,694 | €4,499 | +€2,805 | +166% |
| Taxes, remuneration and social security | 45 | €22,733 | €46,945 | +€24,211 | +106% |
| Taxes | 450/3 | €22,733 | €42,560 | +€19,826 | +87.2% |
| Remuneration and social security | 454/9 | - | €4,385 | +€4,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €406 | +€118 | +40.8% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €109,793 | €187,597 | +€77,804 | +70.9% |
| Operating profit (loss) | 9901 | €109,505 | €187,091 | +€77,587 | +70.9% |
| Financial income | 75/76B | €937 | €1,849 | +€912 | +97.4% |
| Recurring financial income | 75 | €937 | €1,849 | +€912 | +97.4% |
| Financial charges | 65/66B | €11 | €81 | +€71 | +671% |
| Recurring financial charges | 65 | €11 | €81 | +€71 | +671% |
| Profit (loss) for the period before taxes | 9903 | €110,431 | €188,860 | +€78,428 | +71.0% |
| Income taxes | 67/77 | €22,733 | €42,560 | +€19,826 | +87.2% |
| Profit (loss) for the period | 9904 | €87,698 | €146,300 | +€58,602 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,698 | €146,300 | +€58,602 | +66.8% |
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 19 October 2026 via checked.be.