OPM81: 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.
OPM81
Largest movements
- Receivables within one year +€18,537
up €18,537 (+1312.7%), from €1,412 to €19,949
- Reserves +€55,607
up €55,607 (+4.9%), from €1.1m to €1.2m
- Other debts -€54,946
down €54,946 (-83.5%), from €65,842 to €10,896
- Tax, wage and social debts +€16,598
up €16,598 (+107.6%), from €15,429 to €32,027
- Gross operating margin -€116,632
down €116,632 (-41.0%), from €284,210 to €167,578
- Financial income +€86,827
new in 2025: €86,827
- Taxes -€27,211
down €27,211 (-33.8%), from €80,422 to €53,211
- Financial charges -€6,159
down €6,159 (-87.5%), from €7,042 to €883
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 | €1,251,221 | €1,260,682 | +€9,461 | +0.8% |
| Fixed assets | 21/28 | €1,247,536 | €1,236,952 | -€10,583 | -0.8% |
| Tangible fixed assets | 22/27 | €47,536 | €36,952 | -€10,583 | -22.3% |
| Plant, machinery and equipment | 23 | €8,136 | €6,965 | -€1,171 | -14.4% |
| Furniture and vehicles | 24 | €39,400 | €29,987 | -€9,413 | -23.9% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €3,685 | €23,730 | +€20,045 | +544.0% |
| Amounts receivable within one year | 40/41 | €1,412 | €19,949 | +€18,537 | +1312.7% |
| Other amounts receivable | 41 | €1,412 | €19,949 | +€18,537 | +1312.7% |
| Cash at bank and in hand | 54/58 | €2,056 | €3,554 | +€1,498 | +72.9% |
| Deferred charges and accrued income | 490/1 | €217 | €226 | +€9 | +4.1% |
| Total equity and liabilities | 10/49 | €1,251,221 | €1,260,682 | +€9,461 | +0.8% |
| Equity | 10/15 | €1,146,060 | €1,201,667 | +€55,607 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,133,660 | €1,189,267 | +€55,607 | +4.9% |
| Distributable reserves | 133 | €1,133,660 | €1,189,267 | +€55,607 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,161 | €59,015 | -€46,146 | -43.9% |
| Amounts payable within one year | 42/48 | €103,167 | €57,006 | -€46,161 | -44.7% |
| Financial debts | 43 | €20,669 | €11,809 | -€8,859 | -42.9% |
| Credit institutions | 430/8 | €20,669 | €11,809 | -€8,859 | -42.9% |
| Trade debts | 44 | €1,228 | €2,274 | +€1,046 | +85.2% |
| Suppliers | 440/4 | €1,228 | €2,274 | +€1,046 | +85.2% |
| Taxes, remuneration and social security | 45 | €15,429 | €32,027 | +€16,598 | +107.6% |
| Taxes | 450/3 | €15,429 | €32,027 | +€16,598 | +107.6% |
| Other amounts payable | 47/48 | €65,842 | €10,896 | -€54,946 | -83.5% |
| Accrued charges and deferred income | 492/3 | €1,994 | €2,009 | +€15 | +0.8% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,300 | €10,583 | +€1,283 | +13.8% |
| Other operating charges | 640/8 | €1,200 | €1,145 | -€54 | -4.5% |
| Gross operating margin | 9900 | €284,210 | €167,578 | -€116,632 | -41.0% |
| Operating profit (loss) | 9901 | €273,711 | €155,849 | -€117,862 | -43.1% |
| Financial income | 75/76B | - | €86,827 | +€86,827 | |
| Recurring financial income | 75 | - | €86,827 | +€86,827 | |
| Financial charges | 65/66B | €7,042 | €883 | -€6,159 | -87.5% |
| Recurring financial charges | 65 | €7,042 | €883 | -€6,159 | -87.5% |
| Profit (loss) for the period before taxes | 9903 | €266,669 | €241,793 | -€24,876 | -9.3% |
| Income taxes | 67/77 | €80,422 | €53,211 | -€27,211 | -33.8% |
| Profit (loss) for the period | 9904 | €186,247 | €188,583 | +€2,336 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €186,247 | €188,583 | +€2,336 | +1.3% |
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 29 September 2026 via checked.be.