OPIM: 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.
OPIM
Largest movements
- Cash -€12,329
down €12,329 (-92.4%), from €13,342 to €1,013
mainly Current investments (-€11,800) and Investment in fixed assets (net) (-€1,921)
- Current investments +€11,800
new in 2025: €11,800
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,460
down €2,460 (-93.1%), from €2,643 to €183
- Depreciation -€1,921
no longer reported in 2025 (was €1,921)
- Gross operating margin +€1,882
up €1,882 (+109.3%), from €1,721 to €3,603
- Other operating charges +€167
up €167 (+26.6%), from €628 to €794
- Taxes +€124
new in 2025: €124
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 | €341,600 | €344,512 | +€2,912 | +0.9% |
| Fixed assets | 21/28 | €327,466 | €329,387 | +€1,921 | +0.6% |
| Tangible fixed assets | 22/27 | €327,466 | €329,387 | +€1,921 | +0.6% |
| Land and buildings | 22 | €327,466 | €329,387 | +€1,921 | +0.6% |
| Current assets | 29/58 | €14,135 | €15,125 | +€991 | +7.0% |
| Amounts receivable within one year | 40/41 | €793 | €2,313 | +€1,520 | +191.7% |
| Trade receivables | 40 | - | €2,313 | +€2,313 | |
| Other amounts receivable | 41 | €793 | - | -€793 | |
| Current investments | 50/53 | - | €11,800 | +€11,800 | |
| Cash at bank and in hand | 54/58 | €13,342 | €1,013 | -€12,329 | -92.4% |
| Total equity and liabilities | 10/49 | €341,600 | €344,512 | +€2,912 | +0.9% |
| Equity | 10/15 | €341,534 | €344,372 | +€2,838 | +0.8% |
| Contributions | 10/11 | €344,000 | €344,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,466 | €372 | +€2,838 | |
| Amounts payable | 17/49 | €67 | €140 | +€74 | +110.4% |
| Amounts payable within one year | 42/48 | €67 | €140 | +€74 | +110.4% |
| Trade debts | 44 | €67 | €71 | +€5 | +6.9% |
| Suppliers | 440/4 | €67 | €71 | +€5 | +6.9% |
| Taxes, remuneration and social security | 45 | - | €69 | +€69 | |
| Taxes | 450/3 | - | €69 | +€69 | |
| Non-recurring operating income | 76A | - | €1,921 | +€1,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | - | -€1,921 | |
| Other operating charges | 640/8 | €628 | €794 | +€167 | +26.6% |
| Gross operating margin | 9900 | €1,721 | €3,603 | +€1,882 | +109.3% |
| Operating profit (loss) | 9901 | -€827 | €2,809 | +€3,636 | |
| Financial income | 75/76B | €2,643 | €183 | -€2,460 | -93.1% |
| Recurring financial income | 75 | €2,643 | €183 | -€2,460 | -93.1% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €1,787 | €2,962 | +€1,175 | +65.7% |
| Income taxes | 67/77 | - | €124 | +€124 | |
| Profit (loss) for the period | 9904 | €1,787 | €2,838 | +€1,051 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,787 | €2,838 | +€1,051 | +58.8% |
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 2 October 2026 via checked.be.