OPHTA-FLORES: what changed
OPHTA-FLORES
Largest movements
- Receivables within one year +€53,519
up €53,519 (+2,040%), from €2,623 to €56,142
of which Trade receivables: +€34,713
- Tangible fixed assets +€52,597
up €52,597 (+182%), from €28,895 to €81,491
of which Plant, machinery and equipment: +€56,175
- Cash -€26,015
down €26,015 (-58.3%), from €44,637 to €18,622
mainly Contributions, distributions and other (-€105,985) and Investment in fixed assets (net) (-€60,068)
- Deferred charges and accrued income +€8,577
up €8,577 (+52.6%), from €16,301 to €24,878
- Other debts +€43,702
up €43,702 (+145%), from €30,111 to €73,813
- Trade debts +€38,321
up €38,321 (+673%), from €5,695 to €44,017
- Profit (loss) carried forward -€32,172
down €32,172 (-100%), from €32,172 to €0
- Tax, wage and social debts +€21,449
up €21,449 (+774%), from €2,772 to €24,221
of which Taxes: +€17,148
- Current portion of long-term debt +€11,811
new in 2025: €11,811
- Gross operating margin +€66,119
up €66,119 (+116%), from €57,176 to €123,295
- Staff costs +€12,600
up €12,600 (+165%), from €7,630 to €20,229
- Taxes +€10,880
up €10,880 (+111%), from €9,768 to €20,648
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,486 | €181,164 | +€88,678 | +95.9% |
| Fixed assets | 21/28 | €28,925 | €81,521 | +€52,597 | +182% |
| Tangible fixed assets | 22/27 | €28,895 | €81,491 | +€52,597 | +182% |
| Plant, machinery and equipment | 23 | €23,274 | €79,448 | +€56,175 | +241% |
| Furniture and vehicles | 24 | €5,621 | €2,043 | -€3,578 | -63.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €63,561 | €99,642 | +€36,081 | +56.8% |
| Amounts receivable within one year | 40/41 | €2,623 | €56,142 | +€53,519 | +2,040% |
| Trade receivables | 40 | €2,623 | €37,336 | +€34,713 | +1,323% |
| Other amounts receivable | 41 | - | €18,807 | +€18,807 | |
| Cash at bank and in hand | 54/58 | €44,637 | €18,622 | -€26,015 | -58.3% |
| Deferred charges and accrued income | 490/1 | €16,301 | €24,878 | +€8,577 | +52.6% |
| Total equity and liabilities | 10/49 | €92,486 | €181,164 | +€88,678 | +95.9% |
| Equity | 10/15 | €53,908 | €21,736 | -€32,172 | -59.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,736 | €18,736 | = | 0.0% |
| Distributable reserves | 133 | €18,736 | €18,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,172 | €0 | -€32,172 | -100% |
| Amounts payable | 17/49 | €38,578 | €159,428 | +€120,850 | +313% |
| Amounts payable after more than one year | 17 | - | €5,567 | +€5,567 | |
| Financial debts | 170/4 | - | €5,567 | +€5,567 | |
| Amounts payable within one year | 42/48 | €38,578 | €153,861 | +€115,283 | +299% |
| Current portion of amounts payable after more than one year | 42 | - | €11,811 | +€11,811 | |
| Trade debts | 44 | €5,695 | €44,017 | +€38,321 | +673% |
| Suppliers | 440/4 | €5,695 | €44,017 | +€38,321 | +673% |
| Taxes, remuneration and social security | 45 | €2,772 | €24,221 | +€21,449 | +774% |
| Taxes | 450/3 | €2,268 | €19,416 | +€17,148 | +756% |
| Remuneration and social security | 454/9 | €504 | €4,805 | +€4,301 | +853% |
| Other amounts payable | 47/48 | €30,111 | €73,813 | +€43,702 | +145% |
| Remuneration, social security and pensions | 62 | €7,630 | €20,229 | +€12,600 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,741 | €7,471 | +€730 | +10.8% |
| Other operating charges | 640/8 | €387 | €443 | +€55 | +14.3% |
| Gross operating margin | 9900 | €57,176 | €123,295 | +€66,119 | +116% |
| Operating profit (loss) | 9901 | €42,418 | €95,152 | +€52,734 | +124% |
| Financial income | 75/76B | €3 | €36 | +€33 | +1,039% |
| Recurring financial income | 75 | €3 | €36 | +€33 | +1,039% |
| Financial charges | 65/66B | €481 | €727 | +€246 | +51.2% |
| Recurring financial charges | 65 | €481 | €727 | +€246 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €41,940 | €94,460 | +€52,520 | +125% |
| Income taxes | 67/77 | €9,768 | €20,648 | +€10,880 | +111% |
| Profit (loss) for the period | 9904 | €32,172 | €73,813 | +€41,640 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €32,172 | €73,813 | +€41,640 | +129% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.