OPEL OK: 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.
OPEL OK
Largest movements
- Stocks and contracts -€7,450
down €7,450 (-5.3%), from €140,650 to €133,200
- Cash +€5,293
up €5,293 (+39.6%), from €13,370 to €18,663
mainly Stocks and contracts (+€7,450) and Depreciation (+€3,423)
- Other debts -€7,713
down €7,713 (-4.7%), from €164,352 to €156,639
- Staff costs +€3,215
up €3,215 (+20.1%), from €16,028 to €19,243
- Gross operating margin +€2,791
up €2,791 (+12.1%), from €23,020 to €25,811
- Taxes +€643
up €643 (+256%), from €251 to €895
- Financial income +€352
new in 2025: €352
- Other operating charges +€283
up €283 (+52.3%), from €540 to €823
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 | €177,718 | €173,518 | -€4,200 | -2.4% |
| Fixed assets | 21/28 | €23,522 | €20,099 | -€3,423 | -14.6% |
| Intangible fixed assets | 21 | €21,764 | €20,099 | -€1,665 | -7.7% |
| Tangible fixed assets | 22/27 | €1,758 | - | -€1,758 | |
| Plant, machinery and equipment | 23 | €1,057 | - | -€1,057 | |
| Furniture and vehicles | 24 | €702 | - | -€702 | |
| Current assets | 29/58 | €154,196 | €153,419 | -€777 | -0.5% |
| Stocks and contracts in progress | 3 | €140,650 | €133,200 | -€7,450 | -5.3% |
| Stocks | 30/36 | €140,650 | €133,200 | -€7,450 | -5.3% |
| Amounts receivable within one year | 40/41 | €176 | €1,555 | +€1,380 | +785% |
| Trade receivables | 40 | - | €1,555 | +€1,555 | |
| Other amounts receivable | 41 | €176 | - | -€176 | |
| Cash at bank and in hand | 54/58 | €13,370 | €18,663 | +€5,293 | +39.6% |
| Total equity and liabilities | 10/49 | €177,718 | €173,518 | -€4,200 | -2.4% |
| Equity | 10/15 | €5,117 | €6,672 | +€1,555 | +30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,117 | €4,672 | +€1,555 | +49.9% |
| Amounts payable | 17/49 | €172,601 | €166,845 | -€5,755 | -3.3% |
| Amounts payable within one year | 42/48 | €172,601 | €166,845 | -€5,755 | -3.3% |
| Trade debts | 44 | €3,885 | €4,808 | +€924 | +23.8% |
| Suppliers | 440/4 | €3,885 | €4,808 | +€924 | +23.8% |
| Taxes, remuneration and social security | 45 | €4,364 | €5,398 | +€1,034 | +23.7% |
| Taxes | 450/3 | €2,861 | €2,687 | -€174 | -6.1% |
| Remuneration and social security | 454/9 | €1,503 | €2,712 | +€1,208 | +80.4% |
| Other amounts payable | 47/48 | €164,352 | €156,639 | -€7,713 | -4.7% |
| Remuneration, social security and pensions | 62 | €16,028 | €19,243 | +€3,215 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,332 | €3,423 | +€92 | +2.7% |
| Other operating charges | 640/8 | €540 | €823 | +€283 | +52.3% |
| Gross operating margin | 9900 | €23,020 | €25,811 | +€2,791 | +12.1% |
| Operating profit (loss) | 9901 | €3,120 | €2,322 | -€798 | -25.6% |
| Financial income | 75/76B | - | €352 | +€352 | |
| Recurring financial income | 75 | - | €352 | +€352 | |
| Financial charges | 65/66B | €237 | €224 | -€14 | -5.7% |
| Recurring financial charges | 65 | €237 | €224 | -€14 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €2,882 | €2,450 | -€433 | -15.0% |
| Income taxes | 67/77 | €251 | €895 | +€643 | +256% |
| Profit (loss) for the period | 9904 | €2,631 | €1,555 | -€1,076 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,631 | €1,555 | -€1,076 | -40.9% |
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 16 October 2026 via checked.be.