Opdamo: 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.
Opdamo
Largest movements
- Tangible fixed assets -€6,385
down €6,385 (-14.2%), from €45,112 to €38,727
- Stocks and contracts -€3,865
down €3,865 (-29.9%), from €12,932 to €9,067
- Formation expenses -€2,632
down €2,632 (-68.0%), from €3,870 to €1,237
- Intangible fixed assets +€1,543
up €1,543 (+16.0%), from €9,643 to €11,186
- Receivables within one year +€1,463
up €1,463 (+78.3%), from €1,867 to €3,329
of which Other amounts receivable: +€1,934
- Profit (loss) carried forward -€21,408
down €21,408 (-19.4%), from -€110,269 to -€131,676
- Other debts +€16,578
up €16,578 (+2,157%), from €768 to €17,346
- Trade debts +€6,492
up €6,492 (+12.4%), from €52,384 to €58,876
- Current portion of long-term debt -€5,122
down €5,122 (-54.8%), from €9,348 to €4,226
- Debts after one year -€4,226
down €4,226 (-4.7%), from €90,172 to €85,945
- Gross operating margin +€4,352
up €4,352 (+41.3%), from -€10,544 to -€6,192
- Depreciation +€865
up €865 (+7.2%), from €12,072 to €12,936
- Financial charges +€141
up €141 (+7.0%), from €2,014 to €2,156
- Other operating charges +€124
new in 2025: €124
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,424 | €63,625 | -€9,799 | -13.3% |
| Formation expenses | 20 | €3,870 | €1,237 | -€2,632 | -68.0% |
| Fixed assets | 21/28 | €54,755 | €49,913 | -€4,842 | -8.8% |
| Intangible fixed assets | 21 | €9,643 | €11,186 | +€1,543 | +16.0% |
| Tangible fixed assets | 22/27 | €45,112 | €38,727 | -€6,385 | -14.2% |
| Plant, machinery and equipment | 23 | €45,112 | €38,727 | -€6,385 | -14.2% |
| Current assets | 29/58 | €14,799 | €12,475 | -€2,324 | -15.7% |
| Stocks and contracts in progress | 3 | €12,932 | €9,067 | -€3,865 | -29.9% |
| Stocks | 30/36 | €12,932 | €9,067 | -€3,865 | -29.9% |
| Amounts receivable within one year | 40/41 | €1,867 | €3,329 | +€1,463 | +78.3% |
| Trade receivables | 40 | €872 | €400 | -€471 | -54.1% |
| Other amounts receivable | 41 | €995 | €2,929 | +€1,934 | +194% |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €73,424 | €63,625 | -€9,799 | -13.3% |
| Equity | 10/15 | -€90,269 | -€111,676 | -€21,408 | -23.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,269 | -€131,676 | -€21,408 | -19.4% |
| Amounts payable | 17/49 | €163,692 | €175,301 | +€11,609 | +7.1% |
| Amounts payable after more than one year | 17 | €90,172 | €85,945 | -€4,226 | -4.7% |
| Financial debts | 170/4 | €90,172 | €85,945 | -€4,226 | -4.7% |
| Amounts payable within one year | 42/48 | €73,521 | €89,356 | +€15,836 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €9,348 | €4,226 | -€5,122 | -54.8% |
| Financial debts | 43 | €11,020 | €8,908 | -€2,112 | -19.2% |
| Credit institutions | 430/8 | €10,675 | €8,908 | -€1,767 | -16.6% |
| Other loans | 439 | €345 | - | -€345 | |
| Trade debts | 44 | €52,384 | €58,876 | +€6,492 | +12.4% |
| Suppliers | 440/4 | €52,384 | €58,876 | +€6,492 | +12.4% |
| Other amounts payable | 47/48 | €768 | €17,346 | +€16,578 | +2,157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,072 | €12,936 | +€865 | +7.2% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | -€10,544 | -€6,192 | +€4,352 | +41.3% |
| Operating profit (loss) | 9901 | -€22,616 | -€19,252 | +€3,364 | +14.9% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €2,014 | €2,156 | +€141 | +7.0% |
| Recurring financial charges | 65 | €2,014 | €2,156 | +€141 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,626 | -€21,408 | +€3,218 | +13.1% |
| Profit (loss) for the period | 9904 | -€24,626 | -€21,408 | +€3,218 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,626 | -€21,408 | +€3,218 | +13.1% |
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 13 October 2026 via checked.be.