OPHITEO: 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.
OPHITEO
Largest movements
- Cash +€39,876
up €39,876 (+66460783.3%), from €0 to €39,877
mainly Net result for the year (+€111,996) and Depreciation (+€11,040)
- Receivables within one year +€16,993
up €16,993 (+539.0%), from €3,153 to €20,146
of which Trade receivables: +€13,782
- Tangible fixed assets -€11,040
down €11,040 (-75.5%), from €14,618 to €3,578
- Deferred charges and accrued income +€700
new in 2025: €700
- Profit (loss) carried forward +€111,996
up €111,996 (+70.6%), from -€158,635 to -€46,639
- Other debts -€50,208
no longer reported in 2025 (was €50,208)
- Trade debts -€8,750
down €8,750 (-65.8%), from €13,300 to €4,550
- Short-term financial debts -€8,658
no longer reported in 2025 (was €8,658)
- Tax, wage and social debts +€2,151
up €2,151 (+351.9%), from €611 to €2,762
- Gross operating margin +€132,219
up €132,219, from -€4,450 to €127,768
- Financial charges +€2,594
up €2,594 (+266.6%), from €973 to €3,566
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 | €17,771 | €64,301 | +€46,531 | +261.8% |
| Fixed assets | 21/28 | €14,618 | €3,578 | -€11,040 | -75.5% |
| Tangible fixed assets | 22/27 | €14,618 | €3,578 | -€11,040 | -75.5% |
| Furniture and vehicles | 24 | €14,618 | €3,578 | -€11,040 | -75.5% |
| Current assets | 29/58 | €3,153 | €60,723 | +€57,570 | +1826.0% |
| Amounts receivable within one year | 40/41 | €3,153 | €20,146 | +€16,993 | +539.0% |
| Trade receivables | 40 | €2,432 | €16,214 | +€13,782 | +566.7% |
| Other amounts receivable | 41 | €721 | €3,932 | +€3,211 | +445.6% |
| Cash at bank and in hand | 54/58 | €0 | €39,877 | +€39,876 | +66460783.3% |
| Deferred charges and accrued income | 490/1 | - | €700 | +€700 | |
| Total equity and liabilities | 10/49 | €17,771 | €64,301 | +€46,531 | +261.8% |
| Equity | 10/15 | -€55,008 | €56,988 | +€111,996 | |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €4,470 | €4,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,470 | €4,470 | = | 0.0% |
| Legal reserve | 130 | €4,470 | €4,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,635 | -€46,639 | +€111,996 | +70.6% |
| Amounts payable | 17/49 | €72,778 | €7,313 | -€65,466 | -90.0% |
| Amounts payable within one year | 42/48 | €72,778 | €7,313 | -€65,466 | -90.0% |
| Financial debts | 43 | €8,658 | - | -€8,658 | |
| Credit institutions | 430/8 | €8,658 | - | -€8,658 | |
| Trade debts | 44 | €13,300 | €4,550 | -€8,750 | -65.8% |
| Suppliers | 440/4 | €13,300 | €4,550 | -€8,750 | -65.8% |
| Taxes, remuneration and social security | 45 | €611 | €2,762 | +€2,151 | +351.9% |
| Taxes | 450/3 | €611 | €2,762 | +€2,151 | +351.9% |
| Other amounts payable | 47/48 | €50,208 | - | -€50,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,405 | €11,040 | -€365 | -3.2% |
| Other operating charges | 640/8 | €524 | €808 | +€284 | +54.3% |
| Gross operating margin | 9900 | -€4,450 | €127,768 | +€132,219 | |
| Operating profit (loss) | 9901 | -€16,378 | €115,921 | +€132,300 | |
| Financial income | 75/76B | - | €121 | +€121 | |
| Recurring financial income | 75 | - | €121 | +€121 | |
| Financial charges | 65/66B | €973 | €3,566 | +€2,594 | +266.6% |
| Recurring financial charges | 65 | €973 | €3,566 | +€2,594 | +266.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,351 | €112,476 | +€129,827 | |
| Income taxes | 67/77 | €582 | €480 | -€103 | -17.7% |
| Profit (loss) for the period | 9904 | -€17,934 | €111,996 | +€129,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,934 | €111,996 | +€129,930 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.