Opale Infi: 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.
Opale Infi
Largest movements
- Tangible fixed assets +€29,315
up €29,315 (+5.3%), from €550,450 to €579,765
of which Furniture and vehicles: +€21,696
- Intangible fixed assets -€18,000
down €18,000 (-38.7%), from €46,500 to €28,500
- Receivables within one year +€15,450
new in 2025: €15,450
- Deferred charges and accrued income +€8,917
up €8,917 (+33.5%), from €26,655 to €35,573
- Profit (loss) carried forward +€51,642
up €51,642 (+51.2%), from €100,853 to €152,495
- Other debts -€21,345
no longer reported in 2025 (was €21,345)
- Debts after one year -€19,650
down €19,650 (-4.7%), from €413,962 to €394,312
- Current portion of long-term debt +€15,709
up €15,709 (+30.0%), from €52,320 to €68,029
- Depreciation -€30,081
down €30,081 (-34.6%), from €87,002 to €56,921
- Gross operating margin +€28,950
up €28,950 (+16.2%), from €179,209 to €208,159
- Taxes +€10,026
up €10,026 (+172%), from €5,824 to €15,850
- Financial charges +€6,156
up €6,156 (+35.9%), from €17,153 to €23,309
- Staff costs -€2,338
down €2,338 (-4.3%), from €53,935 to €51,597
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 | €628,391 | €661,399 | +€33,008 | +5.3% |
| Fixed assets | 21/28 | €596,950 | €608,265 | +€11,315 | +1.9% |
| Intangible fixed assets | 21 | €46,500 | €28,500 | -€18,000 | -38.7% |
| Tangible fixed assets | 22/27 | €550,450 | €579,765 | +€29,315 | +5.3% |
| Land and buildings | 22 | €525,778 | €533,836 | +€8,058 | +1.5% |
| Plant, machinery and equipment | 23 | €1,996 | €1,558 | -€439 | -22.0% |
| Furniture and vehicles | 24 | €22,676 | €44,371 | +€21,696 | +95.7% |
| Current assets | 29/58 | €31,442 | €53,135 | +€21,693 | +69.0% |
| Amounts receivable within one year | 40/41 | - | €15,450 | +€15,450 | |
| Other amounts receivable | 41 | - | €15,450 | +€15,450 | |
| Cash at bank and in hand | 54/58 | €4,786 | €2,112 | -€2,674 | -55.9% |
| Deferred charges and accrued income | 490/1 | €26,655 | €35,573 | +€8,917 | +33.5% |
| Total equity and liabilities | 10/49 | €628,391 | €661,399 | +€33,008 | +5.3% |
| Equity | 10/15 | €101,853 | €153,495 | +€51,642 | +50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,853 | €152,495 | +€51,642 | +51.2% |
| Amounts payable | 17/49 | €526,539 | €507,905 | -€18,634 | -3.5% |
| Amounts payable after more than one year | 17 | €413,962 | €394,312 | -€19,650 | -4.7% |
| Financial debts | 170/4 | €413,962 | €394,312 | -€19,650 | -4.7% |
| Amounts payable within one year | 42/48 | €112,577 | €113,173 | +€596 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €52,320 | €68,029 | +€15,709 | +30.0% |
| Trade debts | 44 | €6,641 | €7,552 | +€911 | +13.7% |
| Suppliers | 440/4 | €6,641 | €7,552 | +€911 | +13.7% |
| Taxes, remuneration and social security | 45 | €32,270 | €37,591 | +€5,321 | +16.5% |
| Taxes | 450/3 | €23,174 | €18,713 | -€4,461 | -19.2% |
| Remuneration and social security | 454/9 | €9,096 | €18,878 | +€9,782 | +108% |
| Other amounts payable | 47/48 | €21,345 | - | -€21,345 | |
| Accrued charges and deferred income | 492/3 | - | €420 | +€420 | |
| Remuneration, social security and pensions | 62 | €53,935 | €51,597 | -€2,338 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,002 | €56,921 | -€30,081 | -34.6% |
| Other operating charges | 640/8 | €2,684 | €3,138 | +€454 | +16.9% |
| Non-recurring operating charges | 66A | - | €5,703 | +€5,703 | |
| Gross operating margin | 9900 | €179,209 | €208,159 | +€28,950 | +16.2% |
| Operating profit (loss) | 9901 | €35,588 | €90,800 | +€55,213 | +155% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,153 | €23,309 | +€6,156 | +35.9% |
| Recurring financial charges | 65 | €17,153 | €23,309 | +€6,156 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €18,435 | €67,492 | +€49,057 | +266% |
| Income taxes | 67/77 | €5,824 | €15,850 | +€10,026 | +172% |
| Profit (loss) for the period | 9904 | €12,611 | €51,642 | +€39,031 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €51,642 | +€39,031 | +310% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.