OPAKUS: what changed
Two fiscal 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.
OPAKUS
Largest movements
- Cash +€39,100
up €39,100 (+863.5%), from €4,528 to €43,628
mainly Net result for the year (+€34,959) and Receivables within one year (+€26,523)
- Receivables within one year -€26,523
down €26,523 (-99.0%), from €26,799 to €276
of which Trade receivables: -€22,554
- Tangible fixed assets -€892
down €892 (-58.7%), from €1,520 to €627
of which Plant, machinery and equipment: -€695
- Profit (loss) carried forward +€34,959
up €34,959, from -€7,616 to €27,343
- Advances received -€22,554
no longer reported in 2025 (was €22,554)
- Tax, wage and social debts -€3,841
down €3,841 (-41.1%), from €9,340 to €5,499
of which Remuneration and social security: -€4,746
- Trade debts +€2,524
up €2,524 (+75.7%), from €3,334 to €5,858
- Gross operating margin +€52,278
up €52,278, from -€4,291 to €47,986
- Other operating charges +€4,626
up €4,626 (+135.3%), from €3,420 to €8,046
- Taxes +€905
new in 2025: €905
- Depreciation -€828
down €828 (-48.1%), from €1,720 to €892
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 | €37,612 | €48,805 | +€11,193 | +29.8% |
| Fixed assets | 21/28 | €4,220 | €3,327 | -€892 | -21.1% |
| Tangible fixed assets | 22/27 | €1,520 | €627 | -€892 | -58.7% |
| Plant, machinery and equipment | 23 | €1,322 | €627 | -€695 | -52.5% |
| Furniture and vehicles | 24 | €198 | - | -€198 | |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €33,392 | €45,478 | +€12,085 | +36.2% |
| Stocks and contracts in progress | 3 | €268 | €155 | -€113 | -42.2% |
| Stocks | 30/36 | €268 | €155 | -€113 | -42.2% |
| Amounts receivable within one year | 40/41 | €26,799 | €276 | -€26,523 | -99.0% |
| Trade receivables | 40 | €22,554 | - | -€22,554 | |
| Other amounts receivable | 41 | €4,245 | €276 | -€3,969 | -93.5% |
| Cash at bank and in hand | 54/58 | €4,528 | €43,628 | +€39,100 | +863.5% |
| Deferred charges and accrued income | 490/1 | €1,797 | €1,418 | -€379 | -21.1% |
| Total equity and liabilities | 10/49 | €37,612 | €48,805 | +€11,193 | +29.8% |
| Equity | 10/15 | €2,384 | €37,343 | +€34,959 | +1466.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,616 | €27,343 | +€34,959 | |
| Amounts payable | 17/49 | €35,228 | €11,462 | -€23,766 | -67.5% |
| Amounts payable within one year | 42/48 | €35,228 | €11,462 | -€23,766 | -67.5% |
| Trade debts | 44 | €3,334 | €5,858 | +€2,524 | +75.7% |
| Suppliers | 440/4 | €3,334 | €5,858 | +€2,524 | +75.7% |
| Advances received on contracts in progress | 46 | €22,554 | - | -€22,554 | |
| Taxes, remuneration and social security | 45 | €9,340 | €5,499 | -€3,841 | -41.1% |
| Taxes | 450/3 | €40 | €944 | +€905 | +2276.6% |
| Remuneration and social security | 454/9 | €9,300 | €4,554 | -€4,746 | -51.0% |
| Other amounts payable | 47/48 | - | €105 | +€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €892 | -€828 | -48.1% |
| Other operating charges | 640/8 | €3,420 | €8,046 | +€4,626 | +135.3% |
| Gross operating margin | 9900 | -€4,291 | €47,986 | +€52,278 | |
| Operating profit (loss) | 9901 | -€9,431 | €39,048 | +€48,479 | |
| Financial income | 75/76B | €0 | €127 | +€127 | +181385.7% |
| Recurring financial income | 75 | €0 | €127 | +€127 | +181385.7% |
| Financial charges | 65/66B | €3,507 | €3,312 | -€195 | -5.6% |
| Recurring financial charges | 65 | €3,507 | €3,312 | -€195 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,938 | €35,863 | +€48,801 | |
| Income taxes | 67/77 | - | €905 | +€905 | |
| Profit (loss) for the period | 9904 | -€12,938 | €34,959 | +€47,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,938 | €34,959 | +€47,897 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.