OP-tim: 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-tim
Largest movements
- Receivables within one year -€3,889
down €3,889 (-66.3%), from €5,863 to €1,974
of which Other amounts receivable: -€4,314
- Cash +€2,680
up €2,680 (+251%), from €1,066 to €3,746
mainly Receivables within one year (+€3,889) and Other debts (+€549)
- Tangible fixed assets -€217
down €217 (-34.6%), from €629 to €411
- Profit (loss) carried forward -€2,248
down €2,248 (-28.4%), from -€7,907 to -€10,156
- Other debts +€549
new in 2025: €549
- Trade debts +€383
up €383 (+40.1%), from €955 to €1,338
- Accrued charges and deferred income -€110
down €110 (-100%), from €110 to €0
- Gross operating margin -€3,383
down €3,383, from €3,053 to -€329
- Financial income -€242
down €242 (-100%), from €242 to €0
- Depreciation +€180
up €180 (+478%), from €38 to €217
- Other operating charges -€135
down €135 (-9.9%), from €1,361 to €1,226
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 | €8,330 | €6,935 | -€1,395 | -16.7% |
| Fixed assets | 21/28 | €654 | €436 | -€217 | -33.2% |
| Tangible fixed assets | 22/27 | €629 | €411 | -€217 | -34.6% |
| Furniture and vehicles | 24 | €629 | €411 | -€217 | -34.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €7,676 | €6,498 | -€1,178 | -15.3% |
| Amounts receivable within one year | 40/41 | €5,863 | €1,974 | -€3,889 | -66.3% |
| Trade receivables | 40 | €1,549 | €1,974 | +€425 | +27.4% |
| Other amounts receivable | 41 | €4,314 | €0 | -€4,314 | -100% |
| Cash at bank and in hand | 54/58 | €1,066 | €3,746 | +€2,680 | +251% |
| Deferred charges and accrued income | 490/1 | €747 | €779 | +€32 | +4.2% |
| Total equity and liabilities | 10/49 | €8,330 | €6,935 | -€1,395 | -16.7% |
| Equity | 10/15 | €6,353 | €4,104 | -€2,248 | -35.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,907 | -€10,156 | -€2,248 | -28.4% |
| Amounts payable | 17/49 | €1,977 | €2,830 | +€854 | +43.2% |
| Amounts payable within one year | 42/48 | €1,866 | €2,830 | +€964 | +51.6% |
| Trade debts | 44 | €955 | €1,338 | +€383 | +40.1% |
| Suppliers | 440/4 | €955 | €1,338 | +€383 | +40.1% |
| Taxes, remuneration and social security | 45 | €911 | €943 | +€32 | +3.5% |
| Taxes | 450/3 | €911 | €943 | +€32 | +3.5% |
| Other amounts payable | 47/48 | - | €549 | +€549 | |
| Accrued charges and deferred income | 492/3 | €110 | €0 | -€110 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €217 | +€180 | +478% |
| Other operating charges | 640/8 | €1,361 | €1,226 | -€135 | -9.9% |
| Gross operating margin | 9900 | €3,053 | -€329 | -€3,383 | |
| Operating profit (loss) | 9901 | €1,654 | -€1,773 | -€3,427 | |
| Financial income | 75/76B | €242 | €0 | -€242 | -100% |
| Recurring financial income | 75 | €242 | €0 | -€242 | -100% |
| Financial charges | 65/66B | €143 | €152 | +€9 | +6.2% |
| Recurring financial charges | 65 | €143 | €152 | +€9 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,753 | -€1,925 | -€3,678 | |
| Income taxes | 67/77 | €303 | €323 | +€20 | +6.5% |
| Profit (loss) for the period | 9904 | €1,450 | -€2,248 | -€3,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | -€2,248 | -€3,698 |
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 20 October 2026 via checked.be.