OPLINTER: 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.
OPLINTER
Largest movements
- Tangible fixed assets -€18,101
down €18,101 (-8.5%), from €212,317 to €194,216
of which Other tangible fixed assets: -€18,101
- Cash -€9,443
down €9,443 (-63.7%), from €14,820 to €5,376
mainly Net result for the year (-€52,570) and Debts after one year (-€25,380)
- Profit (loss) carried forward -€52,570
down €52,570 (-11.6%), from -€454,624 to -€507,193
- Other debts +€36,270
up €36,270 (+88.6%), from €40,923 to €77,193
- Debts after one year -€25,380
down €25,380 (-14.2%), from €178,793 to €153,412
- Current portion of long-term debt +€13,794
up €13,794 (+284.2%), from €4,854 to €18,648
- Gross operating margin -€7,537
down €7,537 (-133.6%), from -€5,642 to -€13,179
- Other operating charges +€2,834
up €2,834 (+32.5%), from €8,724 to €11,558
- Financial charges +€401
up €401 (+5.4%), from €7,397 to €7,798
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 | €227,187 | €199,643 | -€27,544 | -12.1% |
| Fixed assets | 21/28 | €212,317 | €194,216 | -€18,101 | -8.5% |
| Tangible fixed assets | 22/27 | €212,317 | €194,216 | -€18,101 | -8.5% |
| Land and buildings | 22 | €83,044 | €83,044 | = | 0.0% |
| Other tangible fixed assets | 26 | €129,273 | €111,172 | -€18,101 | -14.0% |
| Current assets | 29/58 | €14,870 | €5,426 | -€9,443 | -63.5% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,820 | €5,376 | -€9,443 | -63.7% |
| Total equity and liabilities | 10/49 | €227,187 | €199,643 | -€27,544 | -12.1% |
| Equity | 10/15 | -€33,205 | -€85,774 | -€52,570 | -158.3% |
| Contributions | 10/11 | €421,419 | €421,419 | = | 0.0% |
| Capital | 10 | €421,419 | €421,419 | = | 0.0% |
| Issued capital | 100 | €421,419 | €421,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454,624 | -€507,193 | -€52,570 | -11.6% |
| Amounts payable | 17/49 | €260,391 | €285,417 | +€25,026 | +9.6% |
| Amounts payable after more than one year | 17 | €178,793 | €153,412 | -€25,380 | -14.2% |
| Financial debts | 170/4 | €178,793 | €153,412 | -€25,380 | -14.2% |
| Amounts payable within one year | 42/48 | €81,598 | €132,004 | +€50,406 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | €4,854 | €18,648 | +€13,794 | +284.2% |
| Trade debts | 44 | €35,822 | €36,164 | +€342 | +1.0% |
| Suppliers | 440/4 | €35,822 | €36,164 | +€342 | +1.0% |
| Other amounts payable | 47/48 | €40,923 | €77,193 | +€36,270 | +88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,948 | €20,035 | +€86 | +0.4% |
| Other operating charges | 640/8 | €8,724 | €11,558 | +€2,834 | +32.5% |
| Gross operating margin | 9900 | -€5,642 | -€13,179 | -€7,537 | -133.6% |
| Operating profit (loss) | 9901 | -€34,315 | -€44,772 | -€10,457 | -30.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €7,397 | €7,798 | +€401 | +5.4% |
| Recurring financial charges | 65 | €7,397 | €7,798 | +€401 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€41,710 | -€52,570 | -€10,860 | -26.0% |
| Profit (loss) for the period | 9904 | -€41,710 | -€52,570 | -€10,860 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,710 | -€52,570 | -€10,860 | -26.0% |
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 9 October 2026 via checked.be.