OPONO: 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.
OPONO
Largest movements
- Cash +€26,190
up €26,190 (+91.9%), from €28,513 to €54,703
mainly Depreciation (+€16,107) and Receivables within one year (+€15,303)
- Receivables within one year -€15,303
down €15,303 (-33.3%), from €45,927 to €30,625
of which Other amounts receivable: -€11,870
- Tangible fixed assets -€9,511
down €9,511 (-42.3%), from €22,461 to €12,950
of which Furniture and vehicles: -€14,931
- Current investments +€5,105
up €5,105 (+20.9%), from €24,441 to €29,546
- Tax, wage and social debts +€11,047
up €11,047 (+313.2%), from €3,527 to €14,574
- Profit (loss) carried forward +€7,942
up €7,942 (+10.8%), from €73,874 to €81,816
- Current portion of long-term debt -€7,398
down €7,398 (-83.2%), from €8,890 to €1,492
- Trade debts -€3,947
down €3,947 (-60.3%), from €6,548 to €2,601
- Debts after one year -€1,492
no longer reported in 2024 (was €1,492)
- Financial income +€5,167
new in 2024: €5,167
- Taxes +€3,516
up €3,516 (+91.3%), from €3,852 to €7,368
- Gross operating margin -€1,762
down €1,762 (-5.8%), from €30,198 to €28,436
- Other operating charges -€692
down €692 (-28.0%), from €2,473 to €1,781
- Depreciation +€625
up €625 (+4.0%), from €15,482 to €16,107
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,343 | €128,518 | +€6,175 | +5.0% |
| Fixed assets | 21/28 | €22,832 | €13,321 | -€9,511 | -41.7% |
| Tangible fixed assets | 22/27 | €22,461 | €12,950 | -€9,511 | -42.3% |
| Furniture and vehicles | 24 | €17,134 | €2,203 | -€14,931 | -87.1% |
| Other tangible fixed assets | 26 | €5,327 | €10,747 | +€5,420 | +101.7% |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €99,511 | €115,197 | +€15,686 | +15.8% |
| Amounts receivable within one year | 40/41 | €45,927 | €30,625 | -€15,303 | -33.3% |
| Trade receivables | 40 | €29,152 | €25,720 | -€3,433 | -11.8% |
| Other amounts receivable | 41 | €16,775 | €4,905 | -€11,870 | -70.8% |
| Current investments | 50/53 | €24,441 | €29,546 | +€5,105 | +20.9% |
| Cash at bank and in hand | 54/58 | €28,513 | €54,703 | +€26,190 | +91.9% |
| Deferred charges and accrued income | 490/1 | €630 | €323 | -€306 | -48.6% |
| Total equity and liabilities | 10/49 | €122,343 | €128,518 | +€6,175 | +5.0% |
| Equity | 10/15 | €101,886 | €109,829 | +€7,942 | +7.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €27,513 | €27,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Own shares acquired | 1312 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €7,513 | €7,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,874 | €81,816 | +€7,942 | +10.8% |
| Amounts payable | 17/49 | €20,457 | €18,689 | -€1,768 | -8.6% |
| Amounts payable after more than one year | 17 | €1,492 | - | -€1,492 | |
| Financial debts | 170/4 | €1,492 | - | -€1,492 | |
| Amounts payable within one year | 42/48 | €18,965 | €18,689 | -€276 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €8,890 | €1,492 | -€7,398 | -83.2% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €6,548 | €2,601 | -€3,947 | -60.3% |
| Suppliers | 440/4 | €6,548 | €2,601 | -€3,947 | -60.3% |
| Taxes, remuneration and social security | 45 | €3,527 | €14,574 | +€11,047 | +313.2% |
| Taxes | 450/3 | €3,527 | €14,574 | +€11,047 | +313.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,482 | €16,107 | +€625 | +4.0% |
| Other operating charges | 640/8 | €2,473 | €1,781 | -€692 | -28.0% |
| Gross operating margin | 9900 | €30,198 | €28,436 | -€1,762 | -5.8% |
| Operating profit (loss) | 9901 | €12,244 | €10,548 | -€1,695 | -13.8% |
| Financial income | 75/76B | - | €5,167 | +€5,167 | |
| Recurring financial income | 75 | - | €5,167 | +€5,167 | |
| Financial charges | 65/66B | €879 | €406 | -€473 | -53.9% |
| Recurring financial charges | 65 | €879 | €406 | -€473 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €11,365 | €15,310 | +€3,946 | +34.7% |
| Income taxes | 67/77 | €3,852 | €7,368 | +€3,516 | +91.3% |
| Profit (loss) for the period | 9904 | €7,513 | €7,942 | +€430 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,513 | €7,942 | +€430 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.