OP LIFT: 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.
OP LIFT
Largest movements
- Cash +€63,586
up €63,586 (+220%), from €28,908 to €92,494
mainly Net result for the year (+€52,941) and Current portion of long-term debt (+€20,000)
- Receivables within one year +€17,524
up €17,524 (+57.6%), from €30,406 to €47,930
of which Trade receivables: +€16,304
- Tangible fixed assets -€1,833
down €1,833 (-25.1%), from €7,317 to €5,484
- Profit (loss) carried forward +€52,941
up €52,941 (+10,949%), from €484 to €53,425
- Current portion of long-term debt +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€4,109
up €4,109 (+19.2%), from €21,361 to €25,470
of which Remuneration and social security: +€9,094
- Trade debts +€2,226
up €2,226 (+86.9%), from €2,561 to €4,787
- Gross operating margin +€68,338
up €68,338 (+3,335%), from €2,049 to €70,387
- Taxes +€13,972
up €13,972 (+2,878%), from €485 to €14,458
- Depreciation +€1,150
up €1,150 (+168%), from €683 to €1,833
- Other operating charges +€728
up €728 (+191%), from €381 to €1,109
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 | €66,631 | €145,907 | +€79,276 | +119% |
| Fixed assets | 21/28 | €7,317 | €5,484 | -€1,833 | -25.1% |
| Tangible fixed assets | 22/27 | €7,317 | €5,484 | -€1,833 | -25.1% |
| Furniture and vehicles | 24 | €7,317 | €5,484 | -€1,833 | -25.1% |
| Current assets | 29/58 | €59,314 | €140,423 | +€81,109 | +137% |
| Amounts receivable within one year | 40/41 | €30,406 | €47,930 | +€17,524 | +57.6% |
| Trade receivables | 40 | €23,333 | €39,637 | +€16,304 | +69.9% |
| Other amounts receivable | 41 | €7,073 | €8,292 | +€1,220 | +17.2% |
| Cash at bank and in hand | 54/58 | €28,908 | €92,494 | +€63,586 | +220% |
| Total equity and liabilities | 10/49 | €66,631 | €145,907 | +€79,276 | +119% |
| Equity | 10/15 | €2,484 | €55,425 | +€52,941 | +2,132% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €484 | €53,425 | +€52,941 | +10,949% |
| Amounts payable | 17/49 | €64,148 | €90,482 | +€26,335 | +41.1% |
| Amounts payable after more than one year | 17 | €40,225 | €40,225 | = | 0.0% |
| Other amounts payable | 178/9 | €40,225 | €40,225 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,922 | €50,257 | +€26,335 | +110% |
| Current portion of amounts payable after more than one year | 42 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €2,561 | €4,787 | +€2,226 | +86.9% |
| Suppliers | 440/4 | €2,561 | €4,787 | +€2,226 | +86.9% |
| Taxes, remuneration and social security | 45 | €21,361 | €25,470 | +€4,109 | +19.2% |
| Taxes | 450/3 | €5,381 | €395 | -€4,986 | -92.7% |
| Remuneration and social security | 454/9 | €15,980 | €25,074 | +€9,094 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €1,833 | +€1,150 | +168% |
| Other operating charges | 640/8 | €381 | €1,109 | +€728 | +191% |
| Gross operating margin | 9900 | €2,049 | €70,387 | +€68,338 | +3,335% |
| Operating profit (loss) | 9901 | €985 | €67,445 | +€66,460 | +6,748% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €16 | €51 | +€35 | +218% |
| Recurring financial charges | 65 | €16 | €51 | +€35 | +218% |
| Profit (loss) for the period before taxes | 9903 | €969 | €67,399 | +€66,430 | +6,856% |
| Income taxes | 67/77 | €485 | €14,458 | +€13,972 | +2,878% |
| Profit (loss) for the period | 9904 | €484 | €52,941 | +€52,458 | +10,849% |
| Profit (loss) for the period to be appropriated | 9905 | €484 | €52,941 | +€52,458 | +10,849% |
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 25 October 2026 via checked.be.