OPPAD: 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.
OPPAD
Largest movements
- Receivables within one year +€68,641
up €68,641 (+209.0%), from €32,836 to €101,476
of which Other amounts receivable: +€68,615
- Tangible fixed assets -€46,056
down €46,056 (-98.1%), from €46,950 to €894
of which Land and buildings: -€45,900
- Cash +€2,491
up €2,491 (+43.2%), from €5,766 to €8,257
mainly Investment in fixed assets (net) (+€45,273) and Net result for the year (+€20,573)
- Reserves +€20,573
up €20,573 (+48.1%), from €42,744 to €63,317
of which Distributable reserves: +€20,573
- Tax, wage and social debts +€8,168
up €8,168 (+84.8%), from €9,629 to €17,797
of which Taxes: +€8,146
- Trade debts -€4,035
down €4,035 (-13.3%), from €30,255 to €26,220
- Gross operating margin +€34,597
up €34,597, from -€1,421 to €33,176
- Taxes +€8,405
up €8,405 (+4112.0%), from €204 to €8,610
- Other operating charges -€1,804
down €1,804 (-48.4%), from €3,731 to €1,927
- Depreciation -€1,182
down €1,182 (-60.1%), from €1,965 to €783
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 | €86,475 | €110,909 | +€24,434 | +28.3% |
| Fixed assets | 21/28 | €46,950 | €894 | -€46,056 | -98.1% |
| Tangible fixed assets | 22/27 | €46,950 | €894 | -€46,056 | -98.1% |
| Land and buildings | 22 | €45,900 | - | -€45,900 | |
| Plant, machinery and equipment | 23 | €663 | €396 | -€267 | -40.3% |
| Furniture and vehicles | 24 | €388 | €499 | +€111 | +28.6% |
| Current assets | 29/58 | €39,525 | €110,015 | +€70,490 | +178.3% |
| Amounts receivable within one year | 40/41 | €32,836 | €101,476 | +€68,641 | +209.0% |
| Trade receivables | 40 | - | €26 | +€26 | |
| Other amounts receivable | 41 | €32,836 | €101,450 | +€68,615 | +209.0% |
| Cash at bank and in hand | 54/58 | €5,766 | €8,257 | +€2,491 | +43.2% |
| Deferred charges and accrued income | 490/1 | €923 | €281 | -€642 | -69.6% |
| Total equity and liabilities | 10/49 | €86,475 | €110,909 | +€24,434 | +28.3% |
| Equity | 10/15 | €45,854 | €66,427 | +€20,573 | +44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,744 | €63,317 | +€20,573 | +48.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,884 | €61,457 | +€20,573 | +50.3% |
| Profit (loss) carried forward | 14 | -€15,491 | -€15,491 | = | 0.0% |
| Amounts payable | 17/49 | €40,621 | €44,482 | +€3,861 | +9.5% |
| Amounts payable within one year | 42/48 | €39,884 | €44,017 | +€4,133 | +10.4% |
| Trade debts | 44 | €30,255 | €26,220 | -€4,035 | -13.3% |
| Suppliers | 440/4 | €30,255 | €26,220 | -€4,035 | -13.3% |
| Taxes, remuneration and social security | 45 | €9,629 | €17,797 | +€8,168 | +84.8% |
| Taxes | 450/3 | €6,787 | €14,933 | +€8,146 | +120.0% |
| Remuneration and social security | 454/9 | €2,842 | €2,864 | +€22 | +0.8% |
| Accrued charges and deferred income | 492/3 | €737 | €465 | -€272 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €783 | -€1,182 | -60.1% |
| Other operating charges | 640/8 | €3,731 | €1,927 | -€1,804 | -48.4% |
| Gross operating margin | 9900 | -€1,421 | €33,176 | +€34,597 | |
| Operating profit (loss) | 9901 | -€7,118 | €30,466 | +€37,584 | |
| Financial income | 75/76B | €42 | €153 | +€111 | +263.4% |
| Recurring financial income | 75 | €42 | €153 | +€111 | +263.4% |
| Financial charges | 65/66B | €1,706 | €1,436 | -€270 | -15.8% |
| Recurring financial charges | 65 | €1,706 | €1,436 | -€270 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,782 | €29,183 | +€37,965 | |
| Income taxes | 67/77 | €204 | €8,610 | +€8,405 | +4112.0% |
| Profit (loss) for the period | 9904 | -€8,987 | €20,573 | +€29,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,987 | €20,573 | +€29,560 |
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 12 October 2026 via checked.be.