OPA MEDICAL: what changed
OPA MEDICAL
Largest movements
- Cash +€4,752
up €4,752 (+482%), from €985 to €5,736
mainly Net result for the year (+€7,630) and Tax, wage and social debts (+€3,479)
- Tangible fixed assets +€3,292
new in 2025: €3,292
- Receivables within one year +€2,118
up €2,118 (+149%), from €1,426 to €3,544
- Deferred charges and accrued income +€1,955
up €1,955 (+41.4%), from €4,725 to €6,680
- Reserves +€7,630
up €7,630 (+16,269%), from €47 to €7,677
- Tax, wage and social debts +€3,479
up €3,479 (+139%), from €2,504 to €5,983
of which Taxes: +€2,512
- Trade debts +€1,008
up €1,008 (+63.6%), from €1,585 to €2,593
- Gross operating margin +€9,205
up €9,205 (+502%), from €1,833 to €11,038
- Taxes +€2,170
up €2,170 (+634%), from €342 to €2,512
- Other operating charges -€1,353
no longer reported in 2025 (was €1,353)
- Depreciation +€707
new in 2025: €707
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 | €7,136 | €19,253 | +€12,117 | +170% |
| Fixed assets | 21/28 | - | €3,292 | +€3,292 | |
| Tangible fixed assets | 22/27 | - | €3,292 | +€3,292 | |
| Furniture and vehicles | 24 | - | €3,292 | +€3,292 | |
| Current assets | 29/58 | €7,136 | €15,961 | +€8,825 | +124% |
| Amounts receivable within one year | 40/41 | €1,426 | €3,544 | +€2,118 | +149% |
| Other amounts receivable | 41 | €1,426 | €3,544 | +€2,118 | +149% |
| Cash at bank and in hand | 54/58 | €985 | €5,736 | +€4,752 | +482% |
| Deferred charges and accrued income | 490/1 | €4,725 | €6,680 | +€1,955 | +41.4% |
| Total equity and liabilities | 10/49 | €7,136 | €19,253 | +€12,117 | +170% |
| Equity | 10/15 | €3,047 | €10,677 | +€7,630 | +250% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47 | €7,677 | +€7,630 | +16,269% |
| Distributable reserves | 133 | €47 | €7,677 | +€7,630 | +16,269% |
| Amounts payable | 17/49 | €4,089 | €8,576 | +€4,487 | +110% |
| Amounts payable within one year | 42/48 | €4,089 | €8,576 | +€4,487 | +110% |
| Trade debts | 44 | €1,585 | €2,593 | +€1,008 | +63.6% |
| Suppliers | 440/4 | €1,585 | €2,593 | +€1,008 | +63.6% |
| Taxes, remuneration and social security | 45 | €2,504 | €5,983 | +€3,479 | +139% |
| Taxes | 450/3 | €342 | €2,855 | +€2,512 | +734% |
| Remuneration and social security | 454/9 | €2,162 | €3,128 | +€966 | +44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €707 | +€707 | |
| Other operating charges | 640/8 | €1,353 | - | -€1,353 | |
| Gross operating margin | 9900 | €1,833 | €11,038 | +€9,205 | +502% |
| Operating profit (loss) | 9901 | €480 | €10,331 | +€9,851 | +2,052% |
| Financial charges | 65/66B | €91 | €189 | +€98 | +107% |
| Recurring financial charges | 65 | €91 | €189 | +€98 | +107% |
| Profit (loss) for the period before taxes | 9903 | €389 | €10,143 | +€9,754 | +2,507% |
| Income taxes | 67/77 | €342 | €2,512 | +€2,170 | +634% |
| Profit (loss) for the period | 9904 | €47 | €7,630 | +€7,583 | +16,169% |
| Profit (loss) for the period to be appropriated | 9905 | €47 | €7,630 | +€7,583 | +16,169% |
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 6 November 2026 via checked.be.