OPPORTUNICOM: 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.
OPPORTUNICOM
Largest movements
- Tangible fixed assets -€9,757
down €9,757 (-30.5%), from €32,009 to €22,251
- Cash -€6,801
down €6,801 (-5.9%), from €115,809 to €109,008
mainly Contributions, distributions and other (-€64,400) and Tax, wage and social debts (-€19,334)
- Receivables within one year -€6,607
down €6,607 (-17.1%), from €38,645 to €32,038
of which Trade receivables: -€7,415
- Stocks and contracts -€4,765
no longer reported in 2025 (was €4,765)
- Tax, wage and social debts -€19,334
down €19,334 (-30.7%), from €63,066 to €43,732
of which Taxes: -€22,738
- Trade debts -€7,312
down €7,312 (-82.6%), from €8,855 to €1,543
- Gross operating margin -€20,169
down €20,169 (-17.8%), from €113,451 to €93,282
- Write-downs -€6,666
no longer reported in 2025 (was €6,666)
- Taxes -€4,338
down €4,338 (-19.7%), from €22,031 to €17,693
- Depreciation +€3,052
up €3,052 (+45.5%), from €6,705 to €9,757
- Staff costs -€1,810
no longer reported in 2025 (was €1,810)
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.
Derived cash bridge
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 | €191,598 | €163,297 | -€28,301 | -14.8% |
| Fixed assets | 21/28 | €32,009 | €22,251 | -€9,757 | -30.5% |
| Tangible fixed assets | 22/27 | €32,009 | €22,251 | -€9,757 | -30.5% |
| Furniture and vehicles | 24 | €32,009 | €22,251 | -€9,757 | -30.5% |
| Current assets | 29/58 | €159,589 | €141,046 | -€18,543 | -11.6% |
| Stocks and contracts in progress | 3 | €4,765 | - | -€4,765 | |
| Stocks | 30/36 | €4,765 | - | -€4,765 | |
| Amounts receivable within one year | 40/41 | €38,645 | €32,038 | -€6,607 | -17.1% |
| Trade receivables | 40 | €38,645 | €31,230 | -€7,415 | -19.2% |
| Other amounts receivable | 41 | - | €807 | +€807 | |
| Cash at bank and in hand | 54/58 | €115,809 | €109,008 | -€6,801 | -5.9% |
| Deferred charges and accrued income | 490/1 | €370 | - | -€370 | |
| Total equity and liabilities | 10/49 | €191,598 | €163,297 | -€28,301 | -14.8% |
| Equity | 10/15 | €117,568 | €117,046 | -€522 | -0.4% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,068 | €94,546 | -€522 | -0.5% |
| Amounts payable | 17/49 | €74,030 | €46,252 | -€27,778 | -37.5% |
| Amounts payable within one year | 42/48 | €74,030 | €46,252 | -€27,778 | -37.5% |
| Trade debts | 44 | €8,855 | €1,543 | -€7,312 | -82.6% |
| Suppliers | 440/4 | €8,855 | €1,543 | -€7,312 | -82.6% |
| Taxes, remuneration and social security | 45 | €63,066 | €43,732 | -€19,334 | -30.7% |
| Taxes | 450/3 | €60,566 | €37,828 | -€22,738 | -37.5% |
| Remuneration and social security | 454/9 | €2,500 | €5,904 | +€3,404 | +136% |
| Other amounts payable | 47/48 | €2,109 | €976 | -€1,133 | -53.7% |
| Non-recurring operating income | 76A | €2,938 | - | -€2,938 | |
| Remuneration, social security and pensions | 62 | €1,810 | - | -€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,705 | €9,757 | +€3,052 | +45.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,666 | - | -€6,666 | |
| Other operating charges | 640/8 | €1,379 | €1,912 | +€532 | +38.6% |
| Gross operating margin | 9900 | €113,451 | €93,282 | -€20,169 | -17.8% |
| Operating profit (loss) | 9901 | €96,890 | €81,613 | -€15,277 | -15.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €60 | €42 | -€17 | -29.2% |
| Recurring financial charges | 65 | €60 | €42 | -€17 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €96,833 | €81,571 | -€15,263 | -15.8% |
| Income taxes | 67/77 | €22,031 | €17,693 | -€4,338 | -19.7% |
| Profit (loss) for the period | 9904 | €74,802 | €63,878 | -€10,924 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,802 | €63,878 | -€10,924 | -14.6% |
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 23 October 2026 via checked.be.