OPOLLO: 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.
OPOLLO
Largest movements
- Current investments -€150,000
down €150,000 (-42.9%), from €350,000 to €200,000
- Stocks and contracts +€116,889
up €116,889 (+77.9%), from €149,962 to €266,851
- Receivables within one year +€54,738
up €54,738 (+16.0%), from €342,785 to €397,522
of which Trade receivables: +€74,954
- Tangible fixed assets -€50,385
down €50,385 (-18.8%), from €268,010 to €217,626
of which Furniture and vehicles: -€27,385
- Receivables after one year -€33,261
down €33,261 (-6.9%), from €484,898 to €451,637
- Other debts -€127,182
down €127,182 (-15.0%), from €847,319 to €720,138
- Reserves +€110,867
up €110,867 (+11.1%), from €1.0m to €1.1m
of which Distributable reserves: +€113,867
- Debts after one year -€24,755
down €24,755 (-22.6%), from €109,734 to €84,979
- Financial income -€97,621
down €97,621 (-85.3%), from €114,420 to €16,800
- Gross operating margin +€54,352
up €54,352 (+23.7%), from €229,035 to €283,387
- Depreciation +€15,551
up €15,551 (+40.5%), from €38,361 to €53,911
- Taxes +€8,707
up €8,707 (+13.2%), from €66,133 to €74,841
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 | €2,055,748 | €2,001,066 | -€54,682 | -2.7% |
| Fixed assets | 21/28 | €609,648 | €559,263 | -€50,385 | -8.3% |
| Tangible fixed assets | 22/27 | €268,010 | €217,626 | -€50,385 | -18.8% |
| Land and buildings | 22 | €80,488 | €75,334 | -€5,154 | -6.4% |
| Plant, machinery and equipment | 23 | €45,299 | €27,454 | -€17,845 | -39.4% |
| Furniture and vehicles | 24 | €142,223 | €114,838 | -€27,385 | -19.3% |
| Financial fixed assets | 28 | €341,637 | €341,637 | = | 0.0% |
| Current assets | 29/58 | €1,446,100 | €1,441,802 | -€4,297 | -0.3% |
| Amounts receivable after more than one year | 29 | €484,898 | €451,637 | -€33,261 | -6.9% |
| Other amounts receivable | 291 | €484,898 | €451,637 | -€33,261 | -6.9% |
| Stocks and contracts in progress | 3 | €149,962 | €266,851 | +€116,889 | +77.9% |
| Stocks | 30/36 | €149,962 | €266,851 | +€116,889 | +77.9% |
| Amounts receivable within one year | 40/41 | €342,785 | €397,522 | +€54,738 | +16.0% |
| Trade receivables | 40 | €90,563 | €165,517 | +€74,954 | +82.8% |
| Other amounts receivable | 41 | €252,222 | €232,005 | -€20,217 | -8.0% |
| Current investments | 50/53 | €350,000 | €200,000 | -€150,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €114,439 | €124,231 | +€9,792 | +8.6% |
| Deferred charges and accrued income | 490/1 | €4,015 | €1,560 | -€2,455 | -61.1% |
| Total equity and liabilities | 10/49 | €2,055,748 | €2,001,066 | -€54,682 | -2.7% |
| Equity | 10/15 | €1,022,995 | €1,133,862 | +€110,867 | +10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,002,995 | €1,113,862 | +€110,867 | +11.1% |
| Tax-exempt reserves | 132 | €27,000 | €24,000 | -€3,000 | -11.1% |
| Distributable reserves | 133 | €975,995 | €1,089,862 | +€113,867 | +11.7% |
| Provisions and deferred taxes | 16 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Deferred taxes | 168 | €9,000 | €8,000 | -€1,000 | -11.1% |
| Amounts payable | 17/49 | €1,023,752 | €859,203 | -€164,549 | -16.1% |
| Amounts payable after more than one year | 17 | €109,734 | €84,979 | -€24,755 | -22.6% |
| Financial debts | 170/4 | €109,734 | €84,979 | -€24,755 | -22.6% |
| Amounts payable within one year | 42/48 | €914,018 | €774,224 | -€139,794 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €23,874 | €24,755 | +€881 | +3.7% |
| Financial debts | 43 | €6,256 | - | -€6,256 | |
| Credit institutions | 430/8 | €6,256 | - | -€6,256 | |
| Trade debts | 44 | €20,866 | €26,872 | +€6,006 | +28.8% |
| Suppliers | 440/4 | €20,866 | €26,872 | +€6,006 | +28.8% |
| Taxes, remuneration and social security | 45 | €15,704 | €2,460 | -€13,244 | -84.3% |
| Taxes | 450/3 | €15,704 | €2,460 | -€13,244 | -84.3% |
| Other amounts payable | 47/48 | €847,319 | €720,138 | -€127,182 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,361 | €53,911 | +€15,551 | +40.5% |
| Other operating charges | 640/8 | €1,860 | €2,576 | +€716 | +38.5% |
| Gross operating margin | 9900 | €229,035 | €283,387 | +€54,352 | +23.7% |
| Operating profit (loss) | 9901 | €188,815 | €226,900 | +€38,085 | +20.2% |
| Financial income | 75/76B | €114,420 | €16,800 | -€97,621 | -85.3% |
| Recurring financial income | 75 | €114,420 | €16,800 | -€97,621 | -85.3% |
| Financial charges | 65/66B | €22,363 | €21,633 | -€730 | -3.3% |
| Recurring financial charges | 65 | €22,363 | €21,633 | -€730 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €280,872 | €222,066 | -€58,806 | -20.9% |
| Transfer from deferred taxes | 780 | €1,000 | €1,000 | = | 0.0% |
| Income taxes | 67/77 | €66,133 | €74,841 | +€8,707 | +13.2% |
| Profit (loss) for the period | 9904 | €215,739 | €148,226 | -€67,513 | -31.3% |
| Transfer from tax-exempt reserves | 789 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €218,739 | €151,226 | -€67,513 | -30.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.