O.P.I.M. LOGISTICS: what changed
O.P.I.M. LOGISTICS
Largest movements
- Tangible fixed assets -€29,008
down €29,008 (-11.4%), from €254,527 to €225,519
of which Land and buildings: -€21,250
- Cash +€23,318
up €23,318 (+163%), from €14,303 to €37,621
mainly Net result for the year (+€84,507) and Tax, wage and social debts (+€33,865)
- Debts after one year -€108,854
down €108,854 (-72.2%), from €150,854 to €42,000
- Profit (loss) carried forward +€84,507
up €84,507 (+140%), from €60,349 to €144,856
- Tax, wage and social debts +€33,865
up €33,865 (+1,432%), from €2,365 to €36,230
- Current portion of long-term debt -€17,406
no longer reported in 2025 (was €17,406)
- Turnover +€130,009
up €130,009 (+227%), from €57,198 to €187,207
- Gross operating margin +€124,201
up €124,201 (+280%), from €44,357 to €168,558
- Taxes +€31,574
up €31,574 (+1,356%), from €2,328 to €33,902
- Financial charges +€8,023
up €8,023 (+113%), from €7,088 to €15,111
- Purchases and services +€5,808
up €5,808 (+45.2%), from €12,841 to €18,649
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 | €272,567 | €266,194 | -€6,373 | -2.3% |
| Fixed assets | 21/28 | €254,527 | €225,519 | -€29,008 | -11.4% |
| Tangible fixed assets | 22/27 | €254,527 | €225,519 | -€29,008 | -11.4% |
| Land and buildings | 22 | €224,705 | €203,455 | -€21,250 | -9.5% |
| Plant, machinery and equipment | 23 | €27,262 | €22,063 | -€5,198 | -19.1% |
| Furniture and vehicles | 24 | €2,560 | €0 | -€2,560 | -100% |
| Current assets | 29/58 | €18,040 | €40,676 | +€22,636 | +125% |
| Amounts receivable within one year | 40/41 | €2,203 | €490 | -€1,712 | -77.8% |
| Trade receivables | 40 | €2,067 | €310 | -€1,757 | -85.0% |
| Other amounts receivable | 41 | €136 | €180 | +€44 | +32.6% |
| Cash at bank and in hand | 54/58 | €14,303 | €37,621 | +€23,318 | +163% |
| Deferred charges and accrued income | 490/1 | €1,534 | €2,565 | +€1,031 | +67.2% |
| Total equity and liabilities | 10/49 | €272,567 | €266,194 | -€6,373 | -2.3% |
| Equity | 10/15 | €74,709 | €159,216 | +€84,507 | +113% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,349 | €144,856 | +€84,507 | +140% |
| Amounts payable | 17/49 | €197,858 | €106,978 | -€90,880 | -45.9% |
| Amounts payable after more than one year | 17 | €150,854 | €42,000 | -€108,854 | -72.2% |
| Financial debts | 170/4 | €150,854 | €42,000 | -€108,854 | -72.2% |
| Amounts payable within one year | 42/48 | €24,224 | €39,798 | +€15,574 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €17,406 | - | -€17,406 | |
| Trade debts | 44 | €2,093 | €688 | -€1,404 | -67.1% |
| Suppliers | 440/4 | €2,093 | €688 | -€1,404 | -67.1% |
| Taxes, remuneration and social security | 45 | €2,365 | €36,230 | +€33,865 | +1,432% |
| Taxes | 450/3 | €2,365 | €36,230 | +€33,865 | +1,432% |
| Other amounts payable | 47/48 | €2,360 | €2,879 | +€520 | +22.0% |
| Accrued charges and deferred income | 492/3 | €22,780 | €25,180 | +€2,400 | +10.5% |
| Turnover | 70 | €57,198 | €187,207 | +€130,009 | +227% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,841 | €18,649 | +€5,808 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,387 | €29,008 | -€2,379 | -7.6% |
| Other operating charges | 640/8 | €5,875 | €6,029 | +€155 | +2.6% |
| Gross operating margin | 9900 | €44,357 | €168,558 | +€124,201 | +280% |
| Operating profit (loss) | 9901 | €7,095 | €133,520 | +€126,425 | +1,782% |
| Financial charges | 65/66B | €7,088 | €15,111 | +€8,023 | +113% |
| Recurring financial charges | 65 | €7,088 | €15,111 | +€8,023 | +113% |
| Profit (loss) for the period before taxes | 9903 | €7 | €118,409 | +€118,402 | +1,748,927% |
| Income taxes | 67/77 | €2,328 | €33,902 | +€31,574 | +1,356% |
| Profit (loss) for the period | 9904 | -€2,322 | €84,507 | +€86,829 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,322 | €84,507 | +€86,829 |
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 7 November 2026 via checked.be.