O.P.I.M. SERVICES: what changed
O.P.I.M. SERVICES
Largest movements
- Cash +€707,094
up €707,094 (+529%), from €133,669 to €840,762
mainly Net result for the year (+€513,109) and Other debts (+€400,000)
- Stocks and contracts +€209,699
up €209,699 (+49.3%), from €425,673 to €635,372
- Intangible fixed assets -€104,422
no longer reported in 2025 (was €104,422)
- Receivables within one year +€100,368
up €100,368 (+5.8%), from €1.7m to €1.8m
of which Other amounts receivable: +€177,520
- Formation expenses +€75,922
new in 2025: €75,922
- Other debts +€400,000
up €400,000 (+400%), from €100,000 to €500,000
- Trade debts +€390,907
up €390,907 (+59.4%), from €658,035 to €1.0m
- Tax, wage and social debts +€191,484
up €191,484 (+262%), from €72,994 to €264,478
- Gross operating margin +€550,791
up €550,791 (+110%), from €502,081 to €1.1m
- Other operating charges +€150,821
up €150,821 (+211%), from €71,584 to €222,406
- Taxes +€116,356
up €116,356 (+159%), from €72,994 to €189,350
- Staff costs -€42,268
down €42,268 (-71.8%), from €58,865 to €16,596
- Financial charges +€12,647
up €12,647 (+28.0%), from €45,155 to €57,802
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 | €2,494,395 | €3,498,867 | +€1.0m | +40.3% |
| Formation expenses | 20 | - | €75,922 | +€75,922 | |
| Fixed assets | 21/28 | €197,777 | €108,210 | -€89,567 | -45.3% |
| Intangible fixed assets | 21 | €104,422 | - | -€104,422 | |
| Tangible fixed assets | 22/27 | €93,355 | €108,210 | +€14,855 | +15.9% |
| Plant, machinery and equipment | 23 | €12,641 | €10,474 | -€2,167 | -17.1% |
| Furniture and vehicles | 24 | €70,830 | €65,731 | -€5,099 | -7.2% |
| Other tangible fixed assets | 26 | €9,883 | €32,005 | +€22,121 | +224% |
| Current assets | 29/58 | €2,296,618 | €3,314,735 | +€1.0m | +44.3% |
| Stocks and contracts in progress | 3 | €425,673 | €635,372 | +€209,699 | +49.3% |
| Stocks | 30/36 | €425,673 | €635,372 | +€209,699 | +49.3% |
| Amounts receivable within one year | 40/41 | €1,736,093 | €1,836,461 | +€100,368 | +5.8% |
| Trade receivables | 40 | €693,381 | €616,229 | -€77,152 | -11.1% |
| Other amounts receivable | 41 | €1,042,713 | €1,220,233 | +€177,520 | +17.0% |
| Cash at bank and in hand | 54/58 | €133,669 | €840,762 | +€707,094 | +529% |
| Deferred charges and accrued income | 490/1 | €1,184 | €2,139 | +€955 | +80.7% |
| Total equity and liabilities | 10/49 | €2,494,395 | €3,498,867 | +€1.0m | +40.3% |
| Equity | 10/15 | €162,716 | €175,825 | +€13,109 | +8.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,716 | €150,825 | +€13,109 | +9.5% |
| Amounts payable | 17/49 | €2,331,679 | €3,323,042 | +€991,363 | +42.5% |
| Amounts payable within one year | 42/48 | €2,331,029 | €3,313,420 | +€982,391 | +42.1% |
| Financial debts | 43 | €1,500,000 | €1,500,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,500,000 | €1,500,000 | = | 0.0% |
| Trade debts | 44 | €658,035 | €1,048,941 | +€390,907 | +59.4% |
| Suppliers | 440/4 | €658,035 | €1,048,941 | +€390,907 | +59.4% |
| Taxes, remuneration and social security | 45 | €72,994 | €264,478 | +€191,484 | +262% |
| Taxes | 450/3 | €72,994 | €264,478 | +€191,484 | +262% |
| Other amounts payable | 47/48 | €100,000 | €500,000 | +€400,000 | +400% |
| Accrued charges and deferred income | 492/3 | €650 | €9,622 | +€8,972 | +1,380% |
| Remuneration, social security and pensions | 62 | €58,865 | €16,596 | -€42,268 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,546 | €53,724 | -€7,821 | -12.7% |
| Other operating charges | 640/8 | €71,584 | €222,406 | +€150,821 | +211% |
| Gross operating margin | 9900 | €502,081 | €1,052,872 | +€550,791 | +110% |
| Operating profit (loss) | 9901 | €310,087 | €760,146 | +€450,059 | +145% |
| Financial income | 75/76B | €11 | €114 | +€103 | +982% |
| Recurring financial income | 75 | €11 | €114 | +€103 | +982% |
| Financial charges | 65/66B | €45,155 | €57,802 | +€12,647 | +28.0% |
| Recurring financial charges | 65 | €45,155 | €57,802 | +€12,647 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €264,942 | €702,458 | +€437,516 | +165% |
| Income taxes | 67/77 | €72,994 | €189,350 | +€116,356 | +159% |
| Profit (loss) for the period | 9904 | €191,948 | €513,109 | +€321,160 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €191,948 | €513,109 | +€321,160 | +167% |
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 5 November 2026 via checked.be.