Opartisk: 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.
Opartisk
Largest movements
- Receivables within one year -€17,663
down €17,663 (-18.7%), from €94,396 to €76,734
of which Other amounts receivable: -€20,857
- Cash +€1,588
up €1,588 (+49.0%), from €3,239 to €4,826
mainly Receivables within one year (+€17,663) and Depreciation (+€1,076)
- Profit (loss) carried forward -€15,395
down €15,395 (-313.6%), from -€4,910 to -€20,304
- Trade debts -€1,827
down €1,827 (-40.4%), from €4,522 to €2,694
- Gross operating margin -€10,857
down €10,857 (-342.3%), from -€3,172 to -€14,029
- Other operating charges -€540
down €540 (-69.2%), from €780 to €240
- Depreciation +€153
up €153 (+16.6%), from €923 to €1,076
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 | €99,859 | €83,377 | -€16,482 | -16.5% |
| Fixed assets | 21/28 | €2,224 | €1,817 | -€407 | -18.3% |
| Tangible fixed assets | 22/27 | €2,224 | €1,817 | -€407 | -18.3% |
| Plant, machinery and equipment | 23 | €2,224 | €1,817 | -€407 | -18.3% |
| Current assets | 29/58 | €97,635 | €81,560 | -€16,075 | -16.5% |
| Amounts receivable within one year | 40/41 | €94,396 | €76,734 | -€17,663 | -18.7% |
| Trade receivables | 40 | €6,054 | €9,248 | +€3,194 | +52.8% |
| Other amounts receivable | 41 | €88,342 | €67,485 | -€20,857 | -23.6% |
| Cash at bank and in hand | 54/58 | €3,239 | €4,826 | +€1,588 | +49.0% |
| Total equity and liabilities | 10/49 | €99,859 | €83,377 | -€16,482 | -16.5% |
| Equity | 10/15 | €95,090 | €79,696 | -€15,395 | -16.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,910 | -€20,304 | -€15,395 | -313.6% |
| Amounts payable | 17/49 | €4,768 | €3,681 | -€1,087 | -22.8% |
| Amounts payable within one year | 42/48 | €4,768 | €3,681 | -€1,087 | -22.8% |
| Trade debts | 44 | €4,522 | €2,694 | -€1,827 | -40.4% |
| Suppliers | 440/4 | €4,522 | €2,694 | -€1,827 | -40.4% |
| Taxes, remuneration and social security | 45 | €247 | €987 | +€740 | +300.0% |
| Taxes | 450/3 | €247 | €987 | +€740 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €1,076 | +€153 | +16.6% |
| Other operating charges | 640/8 | €780 | €240 | -€540 | -69.2% |
| Gross operating margin | 9900 | -€3,172 | -€14,029 | -€10,857 | -342.3% |
| Operating profit (loss) | 9901 | -€4,875 | -€15,345 | -€10,470 | -214.8% |
| Financial charges | 65/66B | €35 | €50 | +€15 | +43.7% |
| Recurring financial charges | 65 | €35 | €50 | +€15 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,910 | -€15,395 | -€10,485 | -213.6% |
| Profit (loss) for the period | 9904 | -€4,910 | -€15,395 | -€10,485 | -213.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,910 | -€15,395 | -€10,485 | -213.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.