OPT-IN: 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.
OPT-IN
Largest movements
- Cash +€25,595
up €25,595 (+8.3%), from €310,102 to €335,697
mainly Net result for the year (+€51,270) and Other debts (+€44,815)
- Receivables within one year +€8,235
up €8,235 (+14.7%), from €55,976 to €64,212
of which Other amounts receivable: +€5,537
- Other debts +€44,815
up €44,815 (+54.3%), from €82,489 to €127,304
- Tax, wage and social debts -€37,160
down €37,160 (-43.2%), from €86,007 to €48,848
- Reserves +€29,832
up €29,832 (+16.0%), from €186,339 to €216,171
- Gross operating margin -€21,896
down €21,896 (-21.2%), from €103,472 to €81,576
- Taxes -€10,951
down €10,951 (-30.8%), from €35,541 to €24,590
- Financial charges +€4,393
up €4,393 (+2,837%), from €155 to €4,547
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 | €367,044 | €404,578 | +€37,534 | +10.2% |
| Fixed assets | 21/28 | €966 | €4,669 | +€3,704 | +383% |
| Tangible fixed assets | 22/27 | €966 | €3,669 | +€2,704 | +280% |
| Furniture and vehicles | 24 | €966 | €3,669 | +€2,704 | +280% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €366,078 | €399,909 | +€33,831 | +9.2% |
| Amounts receivable within one year | 40/41 | €55,976 | €64,212 | +€8,235 | +14.7% |
| Trade receivables | 40 | €55,950 | €58,649 | +€2,699 | +4.8% |
| Other amounts receivable | 41 | €26 | €5,563 | +€5,537 | +21,052% |
| Cash at bank and in hand | 54/58 | €310,102 | €335,697 | +€25,595 | +8.3% |
| Total equity and liabilities | 10/49 | €367,044 | €404,578 | +€37,534 | +10.2% |
| Equity | 10/15 | €196,811 | €226,643 | +€29,832 | +15.2% |
| Contributions | 10/11 | €10,472 | €10,472 | = | 0.0% |
| Reserves | 13 | €186,339 | €216,171 | +€29,832 | +16.0% |
| Distributable reserves | 133 | €186,339 | €216,171 | +€29,832 | +16.0% |
| Amounts payable | 17/49 | €170,232 | €177,934 | +€7,702 | +4.5% |
| Amounts payable within one year | 42/48 | €168,497 | €176,175 | +€7,679 | +4.6% |
| Trade debts | 44 | - | €23 | +€23 | |
| Suppliers | 440/4 | - | €23 | +€23 | |
| Taxes, remuneration and social security | 45 | €86,007 | €48,848 | -€37,160 | -43.2% |
| Taxes | 450/3 | €86,007 | €48,848 | -€37,160 | -43.2% |
| Other amounts payable | 47/48 | €82,489 | €127,304 | +€44,815 | +54.3% |
| Accrued charges and deferred income | 492/3 | €1,736 | €1,759 | +€24 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €982 | +€343 | +53.8% |
| Other operating charges | 640/8 | €159 | €375 | +€216 | +136% |
| Gross operating margin | 9900 | €103,472 | €81,576 | -€21,896 | -21.2% |
| Operating profit (loss) | 9901 | €102,675 | €80,220 | -€22,455 | -21.9% |
| Financial income | 75/76B | - | €188 | +€188 | |
| Recurring financial income | 75 | - | €188 | +€188 | |
| Financial charges | 65/66B | €155 | €4,547 | +€4,393 | +2,837% |
| Recurring financial charges | 65 | €155 | €4,547 | +€4,393 | +2,837% |
| Profit (loss) for the period before taxes | 9903 | €102,520 | €75,861 | -€26,659 | -26.0% |
| Income taxes | 67/77 | €35,541 | €24,590 | -€10,951 | -30.8% |
| Profit (loss) for the period | 9904 | €66,978 | €51,270 | -€15,708 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,978 | €51,270 | -€15,708 | -23.5% |
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 18 October 2026 via checked.be.