OPITRA: 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.
OPITRA
Largest movements
- Cash -€114,648
down €114,648 (-28.8%), from €397,519 to €282,872
mainly Other debts (-€118,183) and Contributions, distributions and other (-€88,836)
- Receivables within one year +€5,717
up €5,717 (+12.8%), from €44,670 to €50,387
of which Trade receivables: +€13,606
- Other debts -€118,183
down €118,183 (-55.2%), from €213,954 to €95,771
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin -€10,296
down €10,296 (-7.7%), from €133,545 to €123,249
- Taxes -€3,694
down €3,694 (-12.6%), from €29,231 to €25,536
- Financial income -€3,611
no longer reported in 2025 (was €3,611)
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 | €449,540 | €340,038 | -€109,502 | -24.4% |
| Fixed assets | 21/28 | €5,874 | €5,272 | -€602 | -10.2% |
| Tangible fixed assets | 22/27 | €5,874 | €5,272 | -€602 | -10.2% |
| Furniture and vehicles | 24 | €5,874 | €5,272 | -€602 | -10.2% |
| Current assets | 29/58 | €443,666 | €334,766 | -€108,900 | -24.5% |
| Amounts receivable within one year | 40/41 | €44,670 | €50,387 | +€5,717 | +12.8% |
| Trade receivables | 40 | €24,817 | €38,423 | +€13,606 | +54.8% |
| Other amounts receivable | 41 | €19,853 | €11,964 | -€7,889 | -39.7% |
| Cash at bank and in hand | 54/58 | €397,519 | €282,872 | -€114,648 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,477 | €1,507 | +€30 | +2.0% |
| Total equity and liabilities | 10/49 | €449,540 | €340,038 | -€109,502 | -24.4% |
| Equity | 10/15 | €226,957 | €233,157 | +€6,200 | +2.7% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €214,557 | €214,557 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €212,697 | €212,697 | = | 0.0% |
| Amounts payable | 17/49 | €222,583 | €106,881 | -€115,702 | -52.0% |
| Amounts payable within one year | 42/48 | €222,583 | €106,881 | -€115,702 | -52.0% |
| Trade debts | 44 | €358 | €597 | +€239 | +66.9% |
| Suppliers | 440/4 | €358 | €597 | +€239 | +66.9% |
| Taxes, remuneration and social security | 45 | €8,271 | €10,512 | +€2,241 | +27.1% |
| Taxes | 450/3 | €8,271 | €10,512 | +€2,241 | +27.1% |
| Other amounts payable | 47/48 | €213,954 | €95,771 | -€118,183 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €1,792 | +€150 | +9.1% |
| Other operating charges | 640/8 | - | €799 | +€799 | |
| Gross operating margin | 9900 | €133,545 | €123,249 | -€10,296 | -7.7% |
| Operating profit (loss) | 9901 | €131,903 | €120,658 | -€11,245 | -8.5% |
| Financial income | 75/76B | €3,611 | - | -€3,611 | |
| Recurring financial income | 75 | €3,611 | - | -€3,611 | |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.6% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €135,430 | €120,572 | -€14,858 | -11.0% |
| Income taxes | 67/77 | €29,231 | €25,536 | -€3,694 | -12.6% |
| Profit (loss) for the period | 9904 | €106,199 | €95,036 | -€11,163 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €106,199 | €95,036 | -€11,163 | -10.5% |
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 13 October 2026 via checked.be.