OPANDA: 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.
OPANDA
Largest movements
- Cash -€860
down €860 (-14.7%), from €5,856 to €4,996
mainly Net result for the year (-€1,105) and Smaller working-capital items (-€1)
- Receivables within one year -€226
down €226 (-19.4%), from €1,168 to €941
- Profit (loss) carried forward -€1,105
down €1,105 (-37.1%), from -€2,977 to -€4,082
- Gross operating margin +€1,307
up €1,307 (+61.6%), from -€2,122 to -€816
- Other operating charges -€662
down €662 (-78.6%), from €842 to €180
- Financial charges +€63
up €63 (+99.9%), from €63 to €125
- Financial income -€59
down €59 (-79.1%), from €75 to €16
- Taxes -€24
down €24 (-98.8%), from €25 to €0
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 | €7,023 | €5,938 | -€1,085 | -15.5% |
| Current assets | 29/58 | €7,023 | €5,938 | -€1,085 | -15.5% |
| Amounts receivable within one year | 40/41 | €1,168 | €941 | -€226 | -19.4% |
| Other amounts receivable | 41 | €1,168 | €941 | -€226 | -19.4% |
| Cash at bank and in hand | 54/58 | €5,856 | €4,996 | -€860 | -14.7% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €7,023 | €5,938 | -€1,085 | -15.5% |
| Equity | 10/15 | €7,023 | €5,918 | -€1,105 | -15.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,977 | -€4,082 | -€1,105 | -37.1% |
| Amounts payable | 17/49 | - | €20 | +€20 | |
| Amounts payable within one year | 42/48 | - | €20 | +€20 | |
| Trade debts | 44 | - | €20 | +€20 | |
| Suppliers | 440/4 | - | €20 | +€20 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €842 | €180 | -€662 | -78.6% |
| Gross operating margin | 9900 | -€2,122 | -€816 | +€1,307 | +61.6% |
| Operating profit (loss) | 9901 | -€2,964 | -€996 | +€1,969 | +66.4% |
| Financial income | 75/76B | €75 | €16 | -€59 | -79.1% |
| Recurring financial income | 75 | €75 | €16 | -€59 | -79.1% |
| Financial charges | 65/66B | €63 | €125 | +€63 | +99.9% |
| Recurring financial charges | 65 | €63 | €125 | +€63 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,952 | -€1,105 | +€1,847 | +62.6% |
| Income taxes | 67/77 | €25 | €0 | -€24 | -98.8% |
| Profit (loss) for the period | 9904 | -€2,977 | -€1,105 | +€1,871 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,977 | -€1,105 | +€1,871 | +62.9% |
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 4 October 2026 via checked.be.