Opt'Inès: what changed
Two fiscal 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'Inès
Largest movements
- Cash +€3,208
up €3,208 (+16.9%), from €19,012 to €22,220
mainly Trade debts (+€18,709) and Net result for the year (+€12,561)
- Deferred charges and accrued income -€2,924
down €2,924 (-45.0%), from €6,491 to €3,568
- Tangible fixed assets -€2,158
down €2,158 (-33.8%), from €6,394 to €4,236
of which Furniture and vehicles: -€1,153
- Debts after one year -€24,506
down €24,506 (-37.8%), from €64,823 to €40,317
- Trade debts +€18,709
up €18,709 (+115.0%), from €16,268 to €34,978
- Current portion of long-term debt -€10,000
down €10,000 (-31.0%), from €32,257 to €22,257
- Profit (loss) carried forward +€7,752
up €7,752, from -€7,752 to €0
- Reserves +€4,809
new in 2025: €4,809
- Staff costs -€9,536
down €9,536 (-100.0%), from €9,536 to €0
- Gross operating margin -€8,645
down €8,645 (-30.8%), from €28,080 to €19,434
- Financial charges -€1,821
down €1,821 (-34.6%), from €5,265 to €3,444
- Taxes +€1,356
new in 2025: €1,356
- Depreciation +€399
up €399 (+22.7%), from €1,759 to €2,158
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 | €130,332 | €129,149 | -€1,184 | -0.9% |
| Fixed assets | 21/28 | €6,394 | €4,236 | -€2,158 | -33.8% |
| Tangible fixed assets | 22/27 | €6,394 | €4,236 | -€2,158 | -33.8% |
| Plant, machinery and equipment | 23 | €4,338 | €3,333 | -€1,005 | -23.2% |
| Furniture and vehicles | 24 | €2,056 | €903 | -€1,153 | -56.1% |
| Current assets | 29/58 | €123,938 | €124,913 | +€975 | +0.8% |
| Stocks and contracts in progress | 3 | €98,435 | €97,982 | -€453 | -0.5% |
| Stocks | 30/36 | €98,435 | €97,982 | -€453 | -0.5% |
| Amounts receivable within one year | 40/41 | - | €1,143 | +€1,143 | |
| Trade receivables | 40 | - | €1,143 | +€1,143 | |
| Cash at bank and in hand | 54/58 | €19,012 | €22,220 | +€3,208 | +16.9% |
| Deferred charges and accrued income | 490/1 | €6,491 | €3,568 | -€2,924 | -45.0% |
| Total equity and liabilities | 10/49 | €130,332 | €129,149 | -€1,184 | -0.9% |
| Equity | 10/15 | €12,248 | €24,809 | +€12,561 | +102.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | - | €4,809 | +€4,809 | |
| Distributable reserves | 133 | - | €4,809 | +€4,809 | |
| Profit (loss) carried forward | 14 | -€7,752 | €0 | +€7,752 | |
| Amounts payable | 17/49 | €118,084 | €104,340 | -€13,745 | -11.6% |
| Amounts payable after more than one year | 17 | €64,823 | €40,317 | -€24,506 | -37.8% |
| Financial debts | 170/4 | €64,823 | €40,317 | -€24,506 | -37.8% |
| Amounts payable within one year | 42/48 | €53,262 | €64,023 | +€10,761 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €32,257 | €22,257 | -€10,000 | -31.0% |
| Trade debts | 44 | €16,268 | €34,978 | +€18,709 | +115.0% |
| Suppliers | 440/4 | €16,268 | €34,978 | +€18,709 | +115.0% |
| Taxes, remuneration and social security | 45 | €4,737 | €6,789 | +€2,052 | +43.3% |
| Taxes | 450/3 | €3,647 | €6,789 | +€3,142 | +86.1% |
| Remuneration and social security | 454/9 | €1,090 | €0 | -€1,090 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,536 | €0 | -€9,536 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,759 | €2,158 | +€399 | +22.7% |
| Other operating charges | 640/8 | €228 | €0 | -€228 | -100.0% |
| Non-recurring operating charges | 66A | €237 | €0 | -€237 | -100.0% |
| Gross operating margin | 9900 | €28,080 | €19,434 | -€8,645 | -30.8% |
| Operating profit (loss) | 9901 | €16,319 | €17,276 | +€957 | +5.9% |
| Financial income | 75/76B | €478 | €85 | -€393 | -82.2% |
| Recurring financial income | 75 | €478 | €85 | -€393 | -82.2% |
| Financial charges | 65/66B | €5,265 | €3,444 | -€1,821 | -34.6% |
| Recurring financial charges | 65 | €5,265 | €3,444 | -€1,821 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €11,532 | €13,917 | +€2,385 | +20.7% |
| Income taxes | 67/77 | - | €1,356 | +€1,356 | |
| Profit (loss) for the period | 9904 | €11,532 | €12,561 | +€1,029 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,532 | €12,561 | +€1,029 | +8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.