OpiTech: 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.
OpiTech
Largest movements
- Cash +€297,855
up €297,855 (+246.3%), from €120,922 to €418,777
mainly Net result for the year (+€262,721) and Trade debts (+€194,706)
- Receivables within one year +€105,345
up €105,345 (+348.2%), from €30,250 to €135,595
of which Trade receivables: +€87,704
- Tangible fixed assets +€71,153
new in 2025: €71,153
of which Furniture and vehicles: +€55,732
- Profit (loss) carried forward +€262,721
up €262,721 (+276.4%), from €95,052 to €357,774
- Trade debts +€194,706
up €194,706 (+7035.3%), from €2,768 to €197,474
- Tax, wage and social debts +€33,775
up €33,775 (+92.8%), from €36,402 to €70,177
- Other debts -€16,850
no longer reported in 2025 (was €16,850)
- Gross operating margin +€246,669
up €246,669 (+194.1%), from €127,074 to €373,743
- Taxes +€63,759
up €63,759 (+199.8%), from €31,919 to €95,678
- Depreciation +€10,402
new in 2025: €10,402
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 | €151,172 | €625,524 | +€474,353 | +313.8% |
| Fixed assets | 21/28 | - | €71,153 | +€71,153 | |
| Tangible fixed assets | 22/27 | - | €71,153 | +€71,153 | |
| Plant, machinery and equipment | 23 | - | €15,421 | +€15,421 | |
| Furniture and vehicles | 24 | - | €55,732 | +€55,732 | |
| Current assets | 29/58 | €151,172 | €554,371 | +€403,200 | +266.7% |
| Amounts receivable within one year | 40/41 | €30,250 | €135,595 | +€105,345 | +348.2% |
| Trade receivables | 40 | €30,250 | €117,954 | +€87,704 | +289.9% |
| Other amounts receivable | 41 | - | €17,641 | +€17,641 | |
| Cash at bank and in hand | 54/58 | €120,922 | €418,777 | +€297,855 | +246.3% |
| Total equity and liabilities | 10/49 | €151,172 | €625,524 | +€474,353 | +313.8% |
| Equity | 10/15 | €95,152 | €357,874 | +€262,721 | +276.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,052 | €357,774 | +€262,721 | +276.4% |
| Amounts payable | 17/49 | €56,019 | €267,650 | +€211,631 | +377.8% |
| Amounts payable within one year | 42/48 | €56,019 | €267,650 | +€211,631 | +377.8% |
| Trade debts | 44 | €2,768 | €197,474 | +€194,706 | +7035.3% |
| Suppliers | 440/4 | €2,768 | €197,474 | +€194,706 | +7035.3% |
| Taxes, remuneration and social security | 45 | €36,402 | €70,177 | +€33,775 | +92.8% |
| Taxes | 450/3 | €36,402 | €70,177 | +€33,775 | +92.8% |
| Other amounts payable | 47/48 | €16,850 | - | -€16,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,402 | +€10,402 | |
| Other operating charges | 640/8 | - | €1,982 | +€1,982 | |
| Gross operating margin | 9900 | €127,074 | €373,743 | +€246,669 | +194.1% |
| Operating profit (loss) | 9901 | €127,074 | €361,359 | +€234,285 | +184.4% |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Financial charges | 65/66B | €103 | €3,084 | +€2,981 | +2885.3% |
| Recurring financial charges | 65 | €103 | €3,084 | +€2,981 | +2885.3% |
| Profit (loss) for the period before taxes | 9903 | €126,971 | €358,399 | +€231,428 | +182.3% |
| Income taxes | 67/77 | €31,919 | €95,678 | +€63,759 | +199.8% |
| Profit (loss) for the period | 9904 | €95,052 | €262,721 | +€167,669 | +176.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,052 | €262,721 | +€167,669 | +176.4% |
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 11 October 2026 via checked.be.