OPTEAM: 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.
OPTEAM
Largest movements
- Cash -€72,353
down €72,353 (-78.7%), from €91,974 to €19,622
mainly Contributions, distributions and other (-€58,824) and Net result for the year (-€5,851)
- Profit (loss) carried forward -€64,675
down €64,675 (-74.6%), from €86,715 to €22,041
- Tax, wage and social debts -€4,612
down €4,612 (-94.8%), from €4,864 to €252
- Other debts -€3,330
down €3,330 (-96.3%), from €3,459 to €129
- Gross operating margin -€3,589
down €3,589 (-201%), from -€1,788 to -€5,378
- Other operating charges -€62
down €62 (-13.4%), from €461 to €400
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 | €100,466 | €27,202 | -€73,264 | -72.9% |
| Current assets | 29/58 | €100,466 | €27,202 | -€73,264 | -72.9% |
| Amounts receivable within one year | 40/41 | €8,492 | €7,581 | -€911 | -10.7% |
| Trade receivables | 40 | €8,492 | €7,581 | -€911 | -10.7% |
| Cash at bank and in hand | 54/58 | €91,974 | €19,622 | -€72,353 | -78.7% |
| Total equity and liabilities | 10/49 | €100,466 | €27,202 | -€73,264 | -72.9% |
| Equity | 10/15 | €89,715 | €25,041 | -€64,675 | -72.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €86,715 | €22,041 | -€64,675 | -74.6% |
| Amounts payable | 17/49 | €10,751 | €2,162 | -€8,589 | -79.9% |
| Amounts payable within one year | 42/48 | €10,751 | €2,162 | -€8,589 | -79.9% |
| Financial debts | 43 | €137 | €150 | +€13 | +9.7% |
| Credit institutions | 430/8 | €137 | €150 | +€13 | +9.7% |
| Trade debts | 44 | €2,292 | €1,631 | -€661 | -28.8% |
| Suppliers | 440/4 | €2,292 | €1,631 | -€661 | -28.8% |
| Taxes, remuneration and social security | 45 | €4,864 | €252 | -€4,612 | -94.8% |
| Taxes | 450/3 | €4,864 | €252 | -€4,612 | -94.8% |
| Other amounts payable | 47/48 | €3,459 | €129 | -€3,330 | -96.3% |
| Other operating charges | 640/8 | €461 | €400 | -€62 | -13.4% |
| Gross operating margin | 9900 | -€1,788 | -€5,378 | -€3,589 | -201% |
| Operating profit (loss) | 9901 | -€2,250 | -€5,777 | -€3,527 | -157% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €99 | €77 | -€22 | -22.5% |
| Recurring financial charges | 65 | €99 | €77 | -€22 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,349 | -€5,851 | -€3,502 | -149% |
| Profit (loss) for the period | 9904 | -€2,349 | -€5,851 | -€3,502 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,349 | -€5,851 | -€3,502 | -149% |
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.