OPAOMA: 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.
OPAOMA
Largest movements
- Cash +€6,127
up €6,127 (+120.0%), from €5,104 to €11,231
mainly Net result for the year (+€13,567) and Depreciation (+€4,309)
- Receivables within one year -€1,500
no longer reported in 2025 (was €1,500)
- Tangible fixed assets +€1,472
up €1,472 (+18.1%), from €8,131 to €9,603
of which Plant, machinery and equipment: +€1,843
- Intangible fixed assets -€1,000
down €1,000 (-24.1%), from €4,142 to €3,142
- Profit (loss) carried forward +€13,567
up €13,567 (+52.8%), from -€25,674 to -€12,106
- Other debts -€6,868
down €6,868 (-33.9%), from €20,270 to €13,401
- Tax, wage and social debts -€3,062
down €3,062 (-13.7%), from €22,310 to €19,247
of which Remuneration and social security: -€2,490
- Trade debts +€1,461
up €1,461 (+553.9%), from €264 to €1,725
- Taxes -€3,987
down €3,987 (-87.6%), from €4,550 to €563
- Gross operating margin +€3,503
up €3,503 (+17.5%), from €19,965 to €23,468
- Depreciation +€1,911
up €1,911 (+79.7%), from €2,398 to €4,309
- Other operating charges +€1,458
up €1,458 (+110.1%), from €1,325 to €2,783
- Financial charges +€802
up €802 (+55.4%), from €1,447 to €2,250
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 | €24,288 | €29,386 | +€5,098 | +21.0% |
| Fixed assets | 21/28 | €14,583 | €15,055 | +€472 | +3.2% |
| Intangible fixed assets | 21 | €4,142 | €3,142 | -€1,000 | -24.1% |
| Tangible fixed assets | 22/27 | €8,131 | €9,603 | +€1,472 | +18.1% |
| Plant, machinery and equipment | 23 | €7,202 | €9,045 | +€1,843 | +25.6% |
| Furniture and vehicles | 24 | €492 | €352 | -€140 | -28.4% |
| Other tangible fixed assets | 26 | €437 | €206 | -€231 | -52.9% |
| Financial fixed assets | 28 | €2,310 | €2,310 | = | 0.0% |
| Current assets | 29/58 | €9,704 | €14,331 | +€4,627 | +47.7% |
| Stocks and contracts in progress | 3 | €3,100 | €3,100 | = | 0.0% |
| Stocks | 30/36 | €3,100 | €3,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €5,104 | €11,231 | +€6,127 | +120.0% |
| Total equity and liabilities | 10/49 | €24,288 | €29,386 | +€5,098 | +21.0% |
| Equity | 10/15 | -€18,555 | -€4,988 | +€13,567 | +73.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €919 | €919 | = | 0.0% |
| Non-distributable reserves | 130/1 | €919 | €919 | = | 0.0% |
| Reserves not available under the articles | 1311 | €919 | €919 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,674 | -€12,106 | +€13,567 | +52.8% |
| Amounts payable | 17/49 | €42,843 | €34,374 | -€8,469 | -19.8% |
| Amounts payable within one year | 42/48 | €42,843 | €34,374 | -€8,469 | -19.8% |
| Trade debts | 44 | €264 | €1,725 | +€1,461 | +553.9% |
| Suppliers | 440/4 | €264 | €1,725 | +€1,461 | +553.9% |
| Taxes, remuneration and social security | 45 | €22,310 | €19,247 | -€3,062 | -13.7% |
| Taxes | 450/3 | €1,033 | €460 | -€572 | -55.4% |
| Remuneration and social security | 454/9 | €21,277 | €18,787 | -€2,490 | -11.7% |
| Other amounts payable | 47/48 | €20,270 | €13,401 | -€6,868 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €4,309 | +€1,911 | +79.7% |
| Other operating charges | 640/8 | €1,325 | €2,783 | +€1,458 | +110.1% |
| Gross operating margin | 9900 | €19,965 | €23,468 | +€3,503 | +17.5% |
| Operating profit (loss) | 9901 | €16,242 | €16,376 | +€134 | +0.8% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,447 | €2,250 | +€802 | +55.4% |
| Recurring financial charges | 65 | €1,447 | €2,250 | +€802 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €14,795 | €14,131 | -€664 | -4.5% |
| Income taxes | 67/77 | €4,550 | €563 | -€3,987 | -87.6% |
| Profit (loss) for the period | 9904 | €10,245 | €13,567 | +€3,322 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,245 | €13,567 | +€3,322 | +32.4% |
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 1 October 2026 via checked.be.