OPINFI: 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.
OPINFI
Largest movements
- Cash +€58,305
up €58,305 (+55.5%), from €105,094 to €163,400
mainly Net result for the year (+€76,626) and Receivables within one year (+€41,407)
- Receivables within one year -€41,407
down €41,407 (-98.1%), from €42,212 to €805
of which Other amounts receivable: -€40,000
- Current investments +€34,450
up €34,450 (+34.5%), from €99,756 to €134,206
- Tangible fixed assets -€21,747
down €21,747 (-7.9%), from €276,473 to €254,727
of which Land and buildings: -€11,919
- Reserves +€76,000
up €76,000 (+20.5%), from €370,400 to €446,400
- Tax, wage and social debts -€28,813
down €28,813 (-71.6%), from €40,220 to €11,407
- Other debts -€17,869
down €17,869 (-23.8%), from €75,136 to €57,267
- Gross operating margin -€9,890
down €9,890 (-6.4%), from €154,410 to €144,521
- Taxes -€3,701
down €3,701 (-9.2%), from €40,220 to €36,519
- Depreciation +€3,255
up €3,255 (+13.3%), from €24,415 to €27,670
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 | €525,846 | €555,402 | +€29,557 | +5.6% |
| Fixed assets | 21/28 | €276,473 | €254,727 | -€21,747 | -7.9% |
| Tangible fixed assets | 22/27 | €276,473 | €254,727 | -€21,747 | -7.9% |
| Land and buildings | 22 | €239,694 | €227,776 | -€11,919 | -5.0% |
| Furniture and vehicles | 24 | €36,779 | €26,951 | -€9,828 | -26.7% |
| Current assets | 29/58 | €249,372 | €300,676 | +€51,303 | +20.6% |
| Amounts receivable within one year | 40/41 | €42,212 | €805 | -€41,407 | -98.1% |
| Trade receivables | 40 | €2,212 | €805 | -€1,407 | -63.6% |
| Other amounts receivable | 41 | €40,000 | - | -€40,000 | |
| Current investments | 50/53 | €99,756 | €134,206 | +€34,450 | +34.5% |
| Cash at bank and in hand | 54/58 | €105,094 | €163,400 | +€58,305 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,311 | €2,265 | -€45 | -2.0% |
| Total equity and liabilities | 10/49 | €525,846 | €555,402 | +€29,557 | +5.6% |
| Equity | 10/15 | €405,675 | €482,302 | +€76,626 | +18.9% |
| Contributions | 10/11 | €30,225 | €30,225 | = | 0.0% |
| Reserves | 13 | €370,400 | €446,400 | +€76,000 | +20.5% |
| Distributable reserves | 133 | €370,400 | €446,400 | +€76,000 | +20.5% |
| Profit (loss) carried forward | 14 | €5,051 | €5,677 | +€626 | +12.4% |
| Amounts payable | 17/49 | €120,171 | €73,101 | -€47,070 | -39.2% |
| Amounts payable within one year | 42/48 | €120,171 | €73,101 | -€47,070 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €4,312 | €4,272 | -€40 | -0.9% |
| Trade debts | 44 | €502 | €155 | -€348 | -69.2% |
| Suppliers | 440/4 | €502 | €155 | -€348 | -69.2% |
| Taxes, remuneration and social security | 45 | €40,220 | €11,407 | -€28,813 | -71.6% |
| Taxes | 450/3 | €40,220 | €11,407 | -€28,813 | -71.6% |
| Other amounts payable | 47/48 | €75,136 | €57,267 | -€17,869 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,415 | €27,670 | +€3,255 | +13.3% |
| Other operating charges | 640/8 | €3,464 | €2,553 | -€911 | -26.3% |
| Gross operating margin | 9900 | €154,410 | €144,521 | -€9,890 | -6.4% |
| Operating profit (loss) | 9901 | €126,531 | €114,298 | -€12,233 | -9.7% |
| Financial income | 75/76B | €400 | €513 | +€112 | +28.1% |
| Recurring financial income | 75 | €400 | €513 | +€112 | +28.1% |
| Financial charges | 65/66B | €1,351 | €1,665 | +€314 | +23.2% |
| Recurring financial charges | 65 | €1,351 | €1,665 | +€314 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €125,580 | €113,146 | -€12,435 | -9.9% |
| Income taxes | 67/77 | €40,220 | €36,519 | -€3,701 | -9.2% |
| Profit (loss) for the period | 9904 | €85,360 | €76,626 | -€8,734 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,360 | €76,626 | -€8,734 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.