OOPO: 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.
OOPO
Largest movements
- Cash -€337,780
down €337,780 (-52.7%), from €641,342 to €303,563
mainly Other debts (-€350,094) and Contributions, distributions and other (-€250,000)
- Receivables within one year +€46,262
up €46,262 (+34.5%), from €133,934 to €180,197
of which Other amounts receivable: +€52,258
- Tangible fixed assets +€8,639
new in 2025: €8,639
- Other debts -€350,094
down €350,094 (-58.2%), from €601,893 to €251,800
- Profit (loss) carried forward +€34,444
up €34,444 (+67.7%), from €50,879 to €85,322
- Trade debts +€22,477
up €22,477 (+124.7%), from €18,024 to €40,501
of which Suppliers: +€23,347
- Tax, wage and social debts +€16,825
up €16,825 (+16.3%), from €103,055 to €119,881
of which Remuneration and social security: +€9,498
- Gross operating margin -€590,019
down €590,019 (-43.2%), from €1.4m to €774,526
- Taxes -€123,654
down €123,654 (-55.9%), from €221,302 to €97,648
- Staff costs -€97,207
down €97,207 (-19.9%), from €487,304 to €390,097
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.
Cash bridge derived
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 | €775,482 | €499,134 | -€276,348 | -35.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €205 | €8,844 | +€8,639 | +4214.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €8,639 | +€8,639 | |
| Furniture and vehicles | 24 | - | €8,639 | +€8,639 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €775,277 | €490,290 | -€284,987 | -36.8% |
| Amounts receivable within one year | 40/41 | €133,934 | €180,197 | +€46,262 | +34.5% |
| Trade receivables | 40 | €133,841 | €127,845 | -€5,996 | -4.5% |
| Other amounts receivable | 41 | €94 | €52,352 | +€52,258 | +55861.4% |
| Cash at bank and in hand | 54/58 | €641,342 | €303,563 | -€337,780 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €6,531 | +€6,531 | |
| Total equity and liabilities | 10/49 | €775,482 | €499,134 | -€276,348 | -35.6% |
| Equity | 10/15 | €52,509 | €86,952 | +€34,444 | +65.6% |
| Contributions | 10/11 | €1,630 | €1,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,879 | €85,322 | +€34,444 | +67.7% |
| Amounts payable | 17/49 | €722,973 | €412,181 | -€310,791 | -43.0% |
| Amounts payable within one year | 42/48 | €722,973 | €412,181 | -€310,791 | -43.0% |
| Trade debts | 44 | €18,024 | €40,501 | +€22,477 | +124.7% |
| Suppliers | 440/4 | €17,154 | €40,501 | +€23,347 | +136.1% |
| Bills of exchange payable | 441 | €870 | - | -€870 | |
| Taxes, remuneration and social security | 45 | €103,055 | €119,881 | +€16,825 | +16.3% |
| Taxes | 450/3 | €60,994 | €68,322 | +€7,328 | +12.0% |
| Remuneration and social security | 454/9 | €42,061 | €51,559 | +€9,498 | +22.6% |
| Other amounts payable | 47/48 | €601,893 | €251,800 | -€350,094 | -58.2% |
| Remuneration, social security and pensions | 62 | €487,304 | €390,097 | -€97,207 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €1,108 | -€2,131 | -65.8% |
| Other operating charges | 640/8 | €276 | €295 | +€19 | +7.0% |
| Gross operating margin | 9900 | €1,364,545 | €774,526 | -€590,019 | -43.2% |
| Operating profit (loss) | 9901 | €873,727 | €383,026 | -€490,700 | -56.2% |
| Financial charges | 65/66B | €1,546 | €935 | -€611 | -39.5% |
| Recurring financial charges | 65 | €1,546 | €935 | -€611 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €872,181 | €382,092 | -€490,089 | -56.2% |
| Income taxes | 67/77 | €221,302 | €97,648 | -€123,654 | -55.9% |
| Profit (loss) for the period | 9904 | €650,879 | €284,444 | -€366,435 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €650,879 | €284,444 | -€366,435 | -56.3% |
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 10 October 2026 via checked.be.