OPALDAK: 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.
OPALDAK
Largest movements
- Cash -€18,685
down €18,685 (-92.7%), from €20,167 to €1,482
mainly Receivables within one year (-€10,746) and Trade debts (-€8,415)
- Receivables within one year +€10,746
up €10,746 (+63.1%), from €17,017 to €27,763
of which Trade receivables: +€11,350
- Tangible fixed assets -€8,588
down €8,588 (-49.6%), from €17,310 to €8,722
- Deferred charges and accrued income +€2,293
up €2,293 (+178.2%), from €1,286 to €3,579
- Trade debts -€8,415
down €8,415 (-60.7%), from €13,868 to €5,453
- Debts after one year -€8,119
no longer reported in 2024 (was €8,119)
- Tax, wage and social debts +€1,474
up €1,474 (+760.5%), from €194 to €1,668
- Profit (loss) carried forward +€928
up €928 (+18.5%), from -€5,012 to -€4,084
- Gross operating margin +€8,569
up €8,569 (+214.5%), from €3,994 to €12,563
- Financial charges +€1,838
up €1,838 (+389.7%), from €472 to €2,310
- Taxes +€1,050
up €1,050, from -€481 to €569
- Other operating charges -€206
down €206 (-46.2%), from €447 to €240
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,267 | €41,838 | -€14,428 | -25.6% |
| Fixed assets | 21/28 | €17,487 | €8,899 | -€8,588 | -49.1% |
| Tangible fixed assets | 22/27 | €17,310 | €8,722 | -€8,588 | -49.6% |
| Furniture and vehicles | 24 | €17,310 | €8,722 | -€8,588 | -49.6% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €38,780 | €32,939 | -€5,840 | -15.1% |
| Stocks and contracts in progress | 3 | €309 | €116 | -€193 | -62.5% |
| Stocks | 30/36 | €309 | €116 | -€193 | -62.5% |
| Amounts receivable within one year | 40/41 | €17,017 | €27,763 | +€10,746 | +63.1% |
| Trade receivables | 40 | €12,492 | €23,842 | +€11,350 | +90.9% |
| Other amounts receivable | 41 | €4,525 | €3,921 | -€604 | -13.3% |
| Cash at bank and in hand | 54/58 | €20,167 | €1,482 | -€18,685 | -92.7% |
| Deferred charges and accrued income | 490/1 | €1,286 | €3,579 | +€2,293 | +178.2% |
| Total equity and liabilities | 10/49 | €56,267 | €41,838 | -€14,428 | -25.6% |
| Equity | 10/15 | €25,610 | €26,538 | +€928 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,022 | €12,022 | = | 0.0% |
| Distributable reserves | 133 | €12,022 | €12,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,012 | -€4,084 | +€928 | +18.5% |
| Amounts payable | 17/49 | €30,657 | €15,300 | -€15,356 | -50.1% |
| Amounts payable after more than one year | 17 | €8,119 | - | -€8,119 | |
| Financial debts | 170/4 | €8,119 | - | -€8,119 | |
| Amounts payable within one year | 42/48 | €22,538 | €15,300 | -€7,238 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €8,476 | €8,119 | -€358 | -4.2% |
| Trade debts | 44 | €13,868 | €5,453 | -€8,415 | -60.7% |
| Suppliers | 440/4 | €13,868 | €5,453 | -€8,415 | -60.7% |
| Taxes, remuneration and social security | 45 | €194 | €1,668 | +€1,474 | +760.5% |
| Taxes | 450/3 | €194 | €1,668 | +€1,474 | +760.5% |
| Other amounts payable | 47/48 | - | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,588 | €8,588 | -€0 | 0.0% |
| Other operating charges | 640/8 | €447 | €240 | -€206 | -46.2% |
| Gross operating margin | 9900 | €3,994 | €12,563 | +€8,569 | +214.5% |
| Operating profit (loss) | 9901 | -€5,041 | €3,735 | +€8,775 | |
| Financial income | 75/76B | €20 | €72 | +€53 | +269.0% |
| Recurring financial income | 75 | €20 | €72 | +€53 | +269.0% |
| Financial charges | 65/66B | €472 | €2,310 | +€1,838 | +389.7% |
| Recurring financial charges | 65 | €472 | €2,310 | +€1,838 | +389.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,493 | €1,497 | +€6,990 | |
| Income taxes | 67/77 | -€481 | €569 | +€1,050 | |
| Profit (loss) for the period | 9904 | -€5,012 | €928 | +€5,940 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,012 | €928 | +€5,940 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.