OPERA: 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.
OPERA
Largest movements
- Receivables within one year -€33,586
down €33,586 (-97.9%), from €34,318 to €731
- Profit (loss) carried forward -€33,600
down €33,600, from €9,448 to -€24,152
- Purchases and services -€32,000
no longer reported in 2023 (was €32,000)
- Other operating charges -€8,415
no longer reported in 2023 (was €8,415)
- Gross operating margin -€3,024
down €3,024 (-9.9%), from -€30,576 to -€33,600
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,570 | €983 | -€33,586 | -97.2% |
| Current assets | 29/58 | €34,570 | €983 | -€33,586 | -97.2% |
| Amounts receivable within one year | 40/41 | €34,318 | €731 | -€33,586 | -97.9% |
| Other amounts receivable | 41 | €34,318 | €731 | -€33,586 | -97.9% |
| Cash at bank and in hand | 54/58 | €252 | €252 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,570 | €983 | -€33,586 | -97.2% |
| Equity | 10/15 | €34,218 | €618 | -€33,600 | -98.2% |
| Contributions | 10/11 | €17,700 | €17,700 | = | 0.0% |
| Outside capital | 11 | €17,700 | €17,700 | = | 0.0% |
| Other | 1109/19 | €17,700 | €17,700 | = | 0.0% |
| Reserves | 13 | €7,070 | €7,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,070 | €7,070 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,070 | €7,070 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €9,448 | -€24,152 | -€33,600 | |
| Amounts payable | 17/49 | €351 | €365 | +€14 | +3.9% |
| Amounts payable within one year | 42/48 | €351 | €365 | +€14 | +3.9% |
| Trade debts | 44 | €351 | €351 | = | 0.0% |
| Suppliers | 440/4 | €351 | €351 | = | 0.0% |
| Other amounts payable | 47/48 | - | €14 | +€14 | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,000 | - | -€32,000 | |
| Other operating charges | 640/8 | €8,415 | - | -€8,415 | |
| Gross operating margin | 9900 | -€30,576 | -€33,600 | -€3,024 | -9.9% |
| Operating profit (loss) | 9901 | -€38,991 | -€33,600 | +€5,391 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,991 | -€33,600 | +€5,391 | +13.8% |
| Profit (loss) for the period | 9904 | -€38,991 | -€33,600 | +€5,391 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,991 | -€33,600 | +€5,391 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.