OPINIDENT: 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.
OPINIDENT
Largest movements
- Tangible fixed assets -€17,000
down €17,000 (-39.3%), from €43,296 to €26,295
- Cash -€10,044
down €10,044 (-28.4%), from €35,414 to €25,369
mainly Net result for the year (-€31,548) and Tax, wage and social debts (-€2,417)
- Receivables within one year -€3,147
down €3,147 (-22.1%), from €14,270 to €11,123
of which Trade receivables: -€6,852
- Profit (loss) carried forward -€31,548
down €31,548 (-97.5%), from -€32,371 to -€63,918
- Trade debts +€3,738
up €3,738 (+172.5%), from €2,168 to €5,906
- Tax, wage and social debts -€2,417
down €2,417 (-21.4%), from €11,321 to €8,904
of which Remuneration and social security: -€3,135
- Gross operating margin -€24,888
down €24,888, from €5,726 to -€19,162
- Depreciation -€11,536
down €11,536 (-85.2%), from €13,545 to €2,009
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 | €102,604 | €72,651 | -€29,953 | -29.2% |
| Fixed assets | 21/28 | €43,296 | €26,295 | -€17,000 | -39.3% |
| Tangible fixed assets | 22/27 | €43,296 | €26,295 | -€17,000 | -39.3% |
| Furniture and vehicles | 24 | €43,296 | €26,295 | -€17,000 | -39.3% |
| Current assets | 29/58 | €59,308 | €46,355 | -€12,952 | -21.8% |
| Amounts receivable within one year | 40/41 | €14,270 | €11,123 | -€3,147 | -22.1% |
| Trade receivables | 40 | €14,139 | €7,287 | -€6,852 | -48.5% |
| Other amounts receivable | 41 | €131 | €3,836 | +€3,705 | +2824.8% |
| Cash at bank and in hand | 54/58 | €35,414 | €25,369 | -€10,044 | -28.4% |
| Deferred charges and accrued income | 490/1 | €9,624 | €9,863 | +€239 | +2.5% |
| Total equity and liabilities | 10/49 | €102,604 | €72,651 | -€29,953 | -29.2% |
| Equity | 10/15 | €8,575 | -€22,973 | -€31,548 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,946 | €35,946 | = | 0.0% |
| Distributable reserves | 133 | €35,946 | €35,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,371 | -€63,918 | -€31,548 | -97.5% |
| Amounts payable | 17/49 | €94,029 | €95,623 | +€1,595 | +1.7% |
| Amounts payable within one year | 42/48 | €92,863 | €94,664 | +€1,801 | +1.9% |
| Trade debts | 44 | €2,168 | €5,906 | +€3,738 | +172.5% |
| Suppliers | 440/4 | €2,168 | €5,906 | +€3,738 | +172.5% |
| Taxes, remuneration and social security | 45 | €11,321 | €8,904 | -€2,417 | -21.4% |
| Taxes | 450/3 | €5,186 | €5,904 | +€718 | +13.8% |
| Remuneration and social security | 454/9 | €6,135 | €3,000 | -€3,135 | -51.1% |
| Other amounts payable | 47/48 | €79,374 | €79,854 | +€480 | +0.6% |
| Accrued charges and deferred income | 492/3 | €1,166 | €959 | -€206 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,545 | €2,009 | -€11,536 | -85.2% |
| Other operating charges | 640/8 | €828 | €738 | -€90 | -10.8% |
| Non-recurring operating charges | 66A | - | €9,451 | +€9,451 | |
| Gross operating margin | 9900 | €5,726 | -€19,162 | -€24,888 | |
| Operating profit (loss) | 9901 | -€8,647 | -€31,360 | -€22,714 | -262.7% |
| Financial income | 75/76B | €150 | €0 | -€150 | -100.0% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -100.0% |
| Financial charges | 65/66B | €75 | €80 | +€5 | +7.3% |
| Recurring financial charges | 65 | €75 | €80 | +€5 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,571 | -€31,440 | -€22,869 | -266.8% |
| Income taxes | 67/77 | €141 | €107 | -€34 | -23.9% |
| Profit (loss) for the period | 9904 | -€8,712 | -€31,548 | -€22,835 | -262.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,712 | -€31,548 | -€22,835 | -262.1% |
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 6 October 2026 via checked.be.