OPERIT: 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.
OPERIT
Largest movements
- Receivables within one year +€10,028
up €10,028 (+76.6%), from €13,083 to €23,111
of which Trade receivables: +€10,216
- Tangible fixed assets +€8,932
up €8,932 (+354%), from €2,520 to €11,452
- Cash +€3,331
up €3,331 (+2,282%), from €146 to €3,477
mainly Net result for the year (+€16,214) and Other debts (+€12,167)
- Profit (loss) carried forward +€16,214
up €16,214, from -€10,537 to €5,677
- Other debts +€12,167
up €12,167 (+50.7%), from €23,999 to €36,166
- Tax, wage and social debts -€5,788
down €5,788 (-29.3%), from €19,726 to €13,938
of which Remuneration and social security: -€11,094
- Gross operating margin +€75,719
up €75,719, from -€7,667 to €68,052
- Staff costs +€47,783
new in 2025: €47,783
- Taxes +€2,184
up €2,184 (+966%), from €226 to €2,410
- Financial charges -€755
down €755 (-30.4%), from €2,485 to €1,730
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 | €41,500 | €63,747 | +€22,247 | +53.6% |
| Fixed assets | 21/28 | €20,520 | €29,452 | +€8,932 | +43.5% |
| Tangible fixed assets | 22/27 | €2,520 | €11,452 | +€8,932 | +354% |
| Land and buildings | 22 | €2,520 | €11,452 | +€8,932 | +354% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €20,980 | €34,295 | +€13,315 | +63.5% |
| Amounts receivable within one year | 40/41 | €13,083 | €23,111 | +€10,028 | +76.6% |
| Trade receivables | 40 | €12,895 | €23,111 | +€10,216 | +79.2% |
| Other amounts receivable | 41 | €188 | - | -€188 | |
| Cash at bank and in hand | 54/58 | €146 | €3,477 | +€3,331 | +2,282% |
| Deferred charges and accrued income | 490/1 | €7,751 | €7,707 | -€44 | -0.6% |
| Total equity and liabilities | 10/49 | €41,500 | €63,747 | +€22,247 | +53.6% |
| Equity | 10/15 | -€5,537 | €10,677 | +€16,214 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,537 | €5,677 | +€16,214 | |
| Amounts payable | 17/49 | €47,037 | €53,070 | +€6,033 | +12.8% |
| Amounts payable within one year | 42/48 | €47,037 | €53,070 | +€6,033 | +12.8% |
| Trade debts | 44 | €3,312 | €2,966 | -€346 | -10.4% |
| Suppliers | 440/4 | €3,312 | €2,966 | -€346 | -10.4% |
| Taxes, remuneration and social security | 45 | €19,726 | €13,938 | -€5,788 | -29.3% |
| Taxes | 450/3 | €3,226 | €8,532 | +€5,306 | +164% |
| Remuneration and social security | 454/9 | €16,500 | €5,406 | -€11,094 | -67.2% |
| Other amounts payable | 47/48 | €23,999 | €36,166 | +€12,167 | +50.7% |
| Remuneration, social security and pensions | 62 | - | €47,783 | +€47,783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €134 | +€134 | |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.5% |
| Gross operating margin | 9900 | -€7,667 | €68,052 | +€75,719 | |
| Operating profit (loss) | 9901 | -€7,826 | €20,034 | +€27,860 | |
| Financial income | 75/76B | - | €320 | +€320 | |
| Recurring financial income | 75 | - | €320 | +€320 | |
| Non-recurring financial income | 76B | - | €320 | +€320 | |
| Financial charges | 65/66B | €2,485 | €1,730 | -€755 | -30.4% |
| Recurring financial charges | 65 | €2,485 | €1,730 | -€755 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,311 | €18,624 | +€28,935 | |
| Income taxes | 67/77 | €226 | €2,410 | +€2,184 | +966% |
| Profit (loss) for the period | 9904 | -€10,537 | €16,214 | +€26,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,537 | €16,214 | +€26,751 |
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 21 October 2026 via checked.be.