Opide: 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.
Opide
Largest movements
- Cash +€60,910
up €60,910 (+36.6%), from €166,288 to €227,198
mainly Net result for the year (+€69,247) and Tax, wage and social debts (+€7,716)
- Receivables within one year +€15,347
up €15,347 (+70.2%), from €21,862 to €37,209
of which Trade receivables: +€10,418
- Reserves +€69,247
up €69,247 (+39.4%), from €175,681 to €244,928
- Tax, wage and social debts +€7,716
up €7,716 (+61.3%), from €12,589 to €20,306
No income-statement line moved by more than 1% of the activity.
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 | €192,370 | €267,664 | +€75,294 | +39.1% |
| Fixed assets | 21/28 | €4,220 | €2,673 | -€1,548 | -36.7% |
| Tangible fixed assets | 22/27 | €3,820 | €2,273 | -€1,548 | -40.5% |
| Plant, machinery and equipment | 23 | €2,409 | €1,855 | -€555 | -23.0% |
| Furniture and vehicles | 24 | €1,411 | €418 | -€993 | -70.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €188,150 | €264,992 | +€76,842 | +40.8% |
| Amounts receivable within one year | 40/41 | €21,862 | €37,209 | +€15,347 | +70.2% |
| Trade receivables | 40 | €12,651 | €23,069 | +€10,418 | +82.4% |
| Other amounts receivable | 41 | €9,211 | €14,140 | +€4,929 | +53.5% |
| Cash at bank and in hand | 54/58 | €166,288 | €227,198 | +€60,910 | +36.6% |
| Deferred charges and accrued income | 490/1 | - | €584 | +€584 | |
| Total equity and liabilities | 10/49 | €192,370 | €267,664 | +€75,294 | +39.1% |
| Equity | 10/15 | €175,781 | €245,028 | +€69,247 | +39.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €175,681 | €244,928 | +€69,247 | +39.4% |
| Distributable reserves | 133 | €175,681 | €244,928 | +€69,247 | +39.4% |
| Amounts payable | 17/49 | €16,589 | €22,636 | +€6,047 | +36.4% |
| Amounts payable within one year | 42/48 | €16,589 | €22,636 | +€6,047 | +36.4% |
| Trade debts | 44 | €1,923 | €158 | -€1,766 | -91.8% |
| Suppliers | 440/4 | €1,923 | €158 | -€1,766 | -91.8% |
| Taxes, remuneration and social security | 45 | €12,589 | €20,306 | +€7,716 | +61.3% |
| Taxes | 450/3 | €12,589 | €20,306 | +€7,716 | +61.3% |
| Other amounts payable | 47/48 | €2,077 | €2,173 | +€96 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,548 | +€191 | +14.1% |
| Other operating charges | 640/8 | €461 | €397 | -€64 | -13.9% |
| Gross operating margin | 9900 | €105,076 | €104,088 | -€988 | -0.9% |
| Operating profit (loss) | 9901 | €103,257 | €102,143 | -€1,114 | -1.1% |
| Financial income | 75/76B | €121 | €0 | -€121 | -100.0% |
| Recurring financial income | 75 | €121 | €0 | -€121 | -100.0% |
| Financial charges | 65/66B | €105 | €150 | +€45 | +43.0% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €103,273 | €101,993 | -€1,280 | -1.2% |
| Income taxes | 67/77 | €32,833 | €32,746 | -€87 | -0.3% |
| Profit (loss) for the period | 9904 | €70,440 | €69,247 | -€1,193 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,440 | €69,247 | -€1,193 | -1.7% |
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 8 October 2026 via checked.be.