Opportunity Construct: 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.
Opportunity Construct
Largest movements
- Stocks and contracts +€20,140
up €20,140 (+15.1%), from €133,806 to €153,946
- Cash -€1,593
down €1,593 (-34.9%), from €4,564 to €2,971
mainly Stocks and contracts (-€20,140) and Net result for the year (-€4,629)
- Trade debts +€19,000
new in 2025: €19,000
- Reserves -€4,629
down €4,629 (-81.8%), from €5,662 to €1,033
- Accrued charges and deferred income +€3,051
up €3,051 (+142.4%), from €2,142 to €5,193
- Gross operating margin +€3,728
up €3,728 (+79.6%), from -€4,683 to -€955
- Financial charges +€2,153
up €2,153 (+351.4%), from €613 to €2,766
- Other operating charges -€1,159
down €1,159 (-64.7%), from €1,793 to €634
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 | €139,302 | €156,999 | +€17,697 | +12.7% |
| Fixed assets | 21/28 | €285 | €10 | -€275 | -96.6% |
| Tangible fixed assets | 22/27 | €285 | €10 | -€275 | -96.6% |
| Furniture and vehicles | 24 | €285 | €10 | -€275 | -96.6% |
| Current assets | 29/58 | €139,018 | €156,989 | +€17,972 | +12.9% |
| Stocks and contracts in progress | 3 | €133,806 | €153,946 | +€20,140 | +15.1% |
| Stocks | 30/36 | €133,806 | €153,946 | +€20,140 | +15.1% |
| Amounts receivable within one year | 40/41 | €648 | €73 | -€575 | -88.8% |
| Other amounts receivable | 41 | €648 | €73 | -€575 | -88.8% |
| Cash at bank and in hand | 54/58 | €4,564 | €2,971 | -€1,593 | -34.9% |
| Total equity and liabilities | 10/49 | €139,302 | €156,999 | +€17,697 | +12.7% |
| Equity | 10/15 | €35,662 | €31,033 | -€4,629 | -13.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €5,662 | €1,033 | -€4,629 | -81.8% |
| Distributable reserves | 133 | €5,662 | €1,033 | -€4,629 | -81.8% |
| Amounts payable | 17/49 | €103,640 | €125,966 | +€22,326 | +21.5% |
| Amounts payable within one year | 42/48 | €101,498 | €120,773 | +€19,275 | +19.0% |
| Trade debts | 44 | - | €19,000 | +€19,000 | |
| Suppliers | 440/4 | - | €19,000 | +€19,000 | |
| Taxes, remuneration and social security | 45 | €0 | €275 | +€275 | |
| Taxes | 450/3 | €0 | €275 | +€275 | |
| Other amounts payable | 47/48 | €101,498 | €101,498 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,142 | €5,193 | +€3,051 | +142.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €275 | = | 0.0% |
| Other operating charges | 640/8 | €1,793 | €634 | -€1,159 | -64.7% |
| Gross operating margin | 9900 | -€4,683 | -€955 | +€3,728 | +79.6% |
| Operating profit (loss) | 9901 | -€6,751 | -€1,863 | +€4,888 | +72.4% |
| Financial charges | 65/66B | €613 | €2,766 | +€2,153 | +351.4% |
| Recurring financial charges | 65 | €613 | €2,766 | +€2,153 | +351.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,364 | -€4,629 | +€2,735 | +37.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,364 | -€4,629 | +€2,735 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,364 | -€4,629 | +€2,735 | +37.1% |
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.