Opportunis: 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.
Opportunis
Largest movements
- Cash -€31,469
down €31,469 (-15.0%), from €209,757 to €178,289
mainly Other debts (-€45,535) and Investment in fixed assets (net) (-€3,140)
- Other debts -€45,535
down €45,535 (-82.6%), from €55,150 to €9,614
- Reserves +€15,407
up €15,407 (+5.1%), from €299,380 to €314,787
- Gross operating margin -€29,295
down €29,295 (-49.5%), from €59,127 to €29,832
- Taxes -€9,310
down €9,310 (-53.1%), from €17,548 to €8,238
- Depreciation +€1,020
up €1,020 (+61.4%), from €1,660 to €2,680
- Other operating charges +€933
up €933 (+123.4%), from €756 to €1,688
- Financial charges -€840
down €840 (-19.7%), from €4,267 to €3,427
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,672 | €343,891 | -€29,781 | -8.0% |
| Fixed assets | 21/28 | €7,557 | €8,017 | +€460 | +6.1% |
| Tangible fixed assets | 22/27 | €7,557 | €8,017 | +€460 | +6.1% |
| Furniture and vehicles | 24 | €4,454 | €5,787 | +€1,333 | +29.9% |
| Other tangible fixed assets | 26 | €3,103 | €2,230 | -€874 | -28.2% |
| Current assets | 29/58 | €366,115 | €335,874 | -€30,241 | -8.3% |
| Amounts receivable within one year | 40/41 | €47,040 | €45,156 | -€1,884 | -4.0% |
| Trade receivables | 40 | €38,767 | €38,394 | -€373 | -1.0% |
| Other amounts receivable | 41 | €8,274 | €6,762 | -€1,511 | -18.3% |
| Current investments | 50/53 | €104,625 | €107,502 | +€2,877 | +2.8% |
| Cash at bank and in hand | 54/58 | €209,757 | €178,289 | -€31,469 | -15.0% |
| Deferred charges and accrued income | 490/1 | €4,693 | €4,927 | +€234 | +5.0% |
| Total equity and liabilities | 10/49 | €373,672 | €343,891 | -€29,781 | -8.0% |
| Equity | 10/15 | €311,780 | €327,187 | +€15,407 | +4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €299,380 | €314,787 | +€15,407 | +5.1% |
| Distributable reserves | 133 | €299,380 | €314,787 | +€15,407 | +5.1% |
| Amounts payable | 17/49 | €61,892 | €16,704 | -€45,189 | -73.0% |
| Amounts payable within one year | 42/48 | €59,436 | €14,850 | -€44,586 | -75.0% |
| Trade debts | 44 | €3,519 | €3,856 | +€338 | +9.6% |
| Suppliers | 440/4 | €3,519 | €3,856 | +€338 | +9.6% |
| Taxes, remuneration and social security | 45 | €768 | €1,380 | +€612 | +79.7% |
| Taxes | 450/3 | €768 | €1,380 | +€612 | +79.7% |
| Other amounts payable | 47/48 | €55,150 | €9,614 | -€45,535 | -82.6% |
| Accrued charges and deferred income | 492/3 | €2,456 | €1,854 | -€603 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €2,680 | +€1,020 | +61.4% |
| Other operating charges | 640/8 | €756 | €1,688 | +€933 | +123.4% |
| Non-recurring operating charges | 66A | - | €1,268 | +€1,268 | |
| Gross operating margin | 9900 | €59,127 | €29,832 | -€29,295 | -49.5% |
| Operating profit (loss) | 9901 | €56,711 | €24,195 | -€32,516 | -57.3% |
| Financial income | 75/76B | €3,329 | €2,877 | -€452 | -13.6% |
| Recurring financial income | 75 | €3,329 | €2,877 | -€452 | -13.6% |
| Financial charges | 65/66B | €4,267 | €3,427 | -€840 | -19.7% |
| Recurring financial charges | 65 | €4,267 | €3,427 | -€840 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €55,773 | €23,645 | -€32,128 | -57.6% |
| Income taxes | 67/77 | €17,548 | €8,238 | -€9,310 | -53.1% |
| Profit (loss) for the period | 9904 | €38,224 | €15,407 | -€22,817 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,224 | €15,407 | -€22,817 | -59.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.