OPEX ALLIANCE: 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.
OPEX ALLIANCE
Largest movements
- Cash -€19,375
down €19,375 (-77.0%), from €25,159 to €5,784
mainly Trade debts (-€11,856) and Net result for the year (-€5,949)
- Tangible fixed assets +€1,984
new in 2025: €1,984
- Trade debts -€11,856
down €11,856 (-98.4%), from €12,051 to €195
- Profit (loss) carried forward -€5,949
down €5,949 (-31.6%), from -€18,811 to -€24,760
- Gross operating margin +€14,137
up €14,137 (+74.1%), from -€19,086 to -€4,949
- Depreciation +€516
new in 2025: €516
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 | €37,454 | €19,636 | -€17,818 | -47.6% |
| Fixed assets | 21/28 | - | €1,984 | +€1,984 | |
| Tangible fixed assets | 22/27 | - | €1,984 | +€1,984 | |
| Other tangible fixed assets | 26 | - | €1,984 | +€1,984 | |
| Current assets | 29/58 | €37,454 | €17,652 | -€19,802 | -52.9% |
| Amounts receivable within one year | 40/41 | €11,974 | €11,692 | -€282 | -2.4% |
| Trade receivables | 40 | €11,974 | €10,890 | -€1,084 | -9.1% |
| Other amounts receivable | 41 | - | €802 | +€802 | |
| Cash at bank and in hand | 54/58 | €25,159 | €5,784 | -€19,375 | -77.0% |
| Deferred charges and accrued income | 490/1 | €321 | €177 | -€144 | -45.0% |
| Total equity and liabilities | 10/49 | €37,454 | €19,636 | -€17,818 | -47.6% |
| Equity | 10/15 | €6,189 | €240 | -€5,949 | -96.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,811 | -€24,760 | -€5,949 | -31.6% |
| Amounts payable | 17/49 | €31,265 | €19,396 | -€11,868 | -38.0% |
| Amounts payable within one year | 42/48 | €31,265 | €19,396 | -€11,868 | -38.0% |
| Trade debts | 44 | €12,051 | €195 | -€11,856 | -98.4% |
| Suppliers | 440/4 | €12,051 | €195 | -€11,856 | -98.4% |
| Taxes, remuneration and social security | 45 | €12 | - | -€12 | |
| Taxes | 450/3 | €12 | - | -€12 | |
| Other amounts payable | 47/48 | €19,202 | €19,202 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €516 | +€516 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€19,086 | -€4,949 | +€14,137 | +74.1% |
| Operating profit (loss) | 9901 | -€19,470 | -€5,853 | +€13,618 | +69.9% |
| Financial income | 75/76B | €5 | €2 | -€3 | -55.2% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -55.2% |
| Financial charges | 65/66B | €128 | €99 | -€29 | -22.5% |
| Recurring financial charges | 65 | €128 | €99 | -€29 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,593 | -€5,949 | +€13,644 | +69.6% |
| Profit (loss) for the period | 9904 | -€19,593 | -€5,949 | +€13,644 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,593 | -€5,949 | +€13,644 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.