Opes: 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.
Opes
Largest movements
- Cash -€19,887
down €19,887 (-99.5%), from €19,980 to €93
mainly Net result for the year (-€21,800) and Tax, wage and social debts (-€11,683)
- Receivables within one year -€14,891
down €14,891 (-17.8%), from €83,670 to €68,779
of which Other amounts receivable: -€19,567
- Tangible fixed assets -€1,632
down €1,632 (-36.1%), from €4,520 to €2,888
of which Furniture and vehicles: -€1,513
- Profit (loss) carried forward -€21,800
new in 2025: -€21,800
- Tax, wage and social debts -€11,683
down €11,683 (-42.2%), from €27,701 to €16,018
of which Remuneration and social security: -€12,144
- Trade debts -€4,316
down €4,316 (-93.5%), from €4,613 to €298
of which Suppliers: -€2,746
- Gross operating margin -€67,491
down €67,491, from €54,065 to -€13,426
- Taxes -€16,161
down €16,161 (-97.2%), from €16,622 to €460
- Other operating charges +€4,814
up €4,814 (+98.9%), from €4,868 to €9,682
- Financial charges -€2,512
down €2,512 (-87.2%), from €2,882 to €369
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 | €111,943 | €74,144 | -€37,799 | -33.8% |
| Fixed assets | 21/28 | €7,453 | €5,271 | -€2,182 | -29.3% |
| Tangible fixed assets | 22/27 | €4,520 | €2,888 | -€1,632 | -36.1% |
| Furniture and vehicles | 24 | €3,496 | €1,983 | -€1,513 | -43.3% |
| Other tangible fixed assets | 26 | €1,024 | €905 | -€119 | -11.6% |
| Financial fixed assets | 28 | €2,933 | €2,383 | -€550 | -18.8% |
| Current assets | 29/58 | €104,489 | €68,873 | -€35,617 | -34.1% |
| Amounts receivable within one year | 40/41 | €83,670 | €68,779 | -€14,891 | -17.8% |
| Trade receivables | 40 | €7,450 | €12,126 | +€4,676 | +62.8% |
| Other amounts receivable | 41 | €76,220 | €56,654 | -€19,567 | -25.7% |
| Cash at bank and in hand | 54/58 | €19,980 | €93 | -€19,887 | -99.5% |
| Deferred charges and accrued income | 490/1 | €839 | - | -€839 | |
| Total equity and liabilities | 10/49 | €111,943 | €74,144 | -€37,799 | -33.8% |
| Equity | 10/15 | €75,198 | €53,398 | -€21,800 | -29.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €73,698 | €73,698 | = | 0.0% |
| Distributable reserves | 133 | €73,698 | €73,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€21,800 | -€21,800 | |
| Amounts payable | 17/49 | €36,745 | €20,746 | -€15,999 | -43.5% |
| Amounts payable within one year | 42/48 | €36,745 | €20,746 | -€15,999 | -43.5% |
| Trade debts | 44 | €4,613 | €298 | -€4,316 | -93.5% |
| Suppliers | 440/4 | €3,044 | €298 | -€2,746 | -90.2% |
| Bills of exchange payable | 441 | €1,570 | - | -€1,570 | |
| Taxes, remuneration and social security | 45 | €27,701 | €16,018 | -€11,683 | -42.2% |
| Taxes | 450/3 | €15,558 | €16,018 | +€460 | +3.0% |
| Remuneration and social security | 454/9 | €12,144 | - | -€12,144 | |
| Other amounts payable | 47/48 | €4,430 | €4,430 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,354 | €1,632 | +€278 | +20.6% |
| Other operating charges | 640/8 | €4,868 | €9,682 | +€4,814 | +98.9% |
| Gross operating margin | 9900 | €54,065 | -€13,426 | -€67,491 | |
| Operating profit (loss) | 9901 | €47,843 | -€24,740 | -€72,583 | |
| Financial income | 75/76B | €4,171 | €3,770 | -€401 | -9.6% |
| Recurring financial income | 75 | €4,171 | €3,770 | -€401 | -9.6% |
| Financial charges | 65/66B | €2,882 | €369 | -€2,512 | -87.2% |
| Recurring financial charges | 65 | €2,882 | €369 | -€2,512 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €49,132 | -€21,340 | -€70,471 | |
| Income taxes | 67/77 | €16,622 | €460 | -€16,161 | -97.2% |
| Profit (loss) for the period | 9904 | €32,510 | -€21,800 | -€54,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,510 | -€21,800 | -€54,310 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.