OPLIMABO: 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.
OPLIMABO
Largest movements
- Cash -€54,618
down €54,618 (-15.6%), from €349,113 to €294,494
mainly Contributions, distributions and other (-€118,600) and Tax, wage and social debts (-€5,909)
- Tangible fixed assets -€10,415
down €10,415 (-35.7%), from €29,203 to €18,788
of which Furniture and vehicles: -€6,856
- Receivables within one year -€8,263
down €8,263 (-43.4%), from €19,031 to €10,768
of which Trade receivables: -€8,737
- Reserves -€71,400
down €71,400 (-23.0%), from €310,514 to €239,114
of which Distributable reserves: -€71,400
- Other debts +€6,048
new in 2025: €6,048
- Tax, wage and social debts -€5,909
down €5,909 (-37.9%), from €15,583 to €9,674
- Depreciation +€2,455
up €2,455 (+21.4%), from €11,460 to €13,915
- Taxes -€1,133
down €1,133 (-4.9%), from €23,266 to €22,133
- Write-downs +€976
no longer reported in 2025 (was -€976)
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 | €425,998 | €354,710 | -€71,288 | -16.7% |
| Fixed assets | 21/28 | €29,312 | €18,788 | -€10,524 | -35.9% |
| Tangible fixed assets | 22/27 | €29,203 | €18,788 | -€10,415 | -35.7% |
| Plant, machinery and equipment | 23 | €10,153 | €6,594 | -€3,559 | -35.1% |
| Furniture and vehicles | 24 | €19,050 | €12,194 | -€6,856 | -36.0% |
| Financial fixed assets | 28 | €109 | - | -€109 | |
| Current assets | 29/58 | €396,686 | €335,923 | -€60,764 | -15.3% |
| Stocks and contracts in progress | 3 | €26,797 | €28,823 | +€2,026 | +7.6% |
| Stocks | 30/36 | €26,797 | €28,823 | +€2,026 | +7.6% |
| Amounts receivable within one year | 40/41 | €19,031 | €10,768 | -€8,263 | -43.4% |
| Trade receivables | 40 | €16,342 | €7,605 | -€8,737 | -53.5% |
| Other amounts receivable | 41 | €2,689 | €3,163 | +€474 | +17.6% |
| Cash at bank and in hand | 54/58 | €349,113 | €294,494 | -€54,618 | -15.6% |
| Deferred charges and accrued income | 490/1 | €1,745 | €1,838 | +€92 | +5.3% |
| Total equity and liabilities | 10/49 | €425,998 | €354,710 | -€71,288 | -16.7% |
| Equity | 10/15 | €408,270 | €336,970 | -€71,299 | -17.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €310,514 | €239,114 | -€71,400 | -23.0% |
| Tax-exempt reserves | 132 | €314 | €314 | = | 0.0% |
| Distributable reserves | 133 | €310,200 | €238,800 | -€71,400 | -23.0% |
| Profit (loss) carried forward | 14 | €27,756 | €27,857 | +€101 | +0.4% |
| Amounts payable | 17/49 | €17,729 | €17,740 | +€11 | +0.1% |
| Amounts payable within one year | 42/48 | €17,729 | €17,740 | +€11 | +0.1% |
| Trade debts | 44 | €2,146 | €2,018 | -€128 | -6.0% |
| Suppliers | 440/4 | €2,146 | €2,018 | -€128 | -6.0% |
| Taxes, remuneration and social security | 45 | €15,583 | €9,674 | -€5,909 | -37.9% |
| Taxes | 450/3 | €15,583 | €9,674 | -€5,909 | -37.9% |
| Other amounts payable | 47/48 | - | €6,048 | +€6,048 | |
| Non-recurring operating income | 76A | €9,260 | - | -€9,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,460 | €13,915 | +€2,455 | +21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€976 | - | +€976 | |
| Other operating charges | 640/8 | €958 | €718 | -€240 | -25.0% |
| Gross operating margin | 9900 | €82,727 | €82,238 | -€489 | -0.6% |
| Operating profit (loss) | 9901 | €71,285 | €67,605 | -€3,680 | -5.2% |
| Financial income | 75/76B | €1,480 | €1,885 | +€406 | +27.4% |
| Recurring financial income | 75 | €1,480 | €1,885 | +€406 | +27.4% |
| Financial charges | 65/66B | €50 | €57 | +€7 | +13.4% |
| Recurring financial charges | 65 | €50 | €57 | +€7 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €72,715 | €69,434 | -€3,281 | -4.5% |
| Income taxes | 67/77 | €23,266 | €22,133 | -€1,133 | -4.9% |
| Profit (loss) for the period | 9904 | €49,448 | €47,301 | -€2,147 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,448 | €47,301 | -€2,147 | -4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.