OpTeam'up: 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'up
Largest movements
- Cash -€52,124
down €52,124 (-41.0%), from €127,200 to €75,076
mainly Contributions, distributions and other (-€72,641) and Deferred charges and accrued income (-€6,821)
- Deferred charges and accrued income +€6,821
up €6,821 (+222%), from €3,077 to €9,898
- Receivables within one year -€5,552
down €5,552 (-22.4%), from €24,772 to €19,219
of which Trade receivables: -€3,677
- Tangible fixed assets -€5,172
down €5,172 (-39.2%), from €13,195 to €8,023
of which Furniture and vehicles: -€4,685
- Reserves -€72,641
down €72,641 (-80.0%), from €90,833 to €18,192
- Other debts +€16,643
up €16,643 (+29.5%), from €56,500 to €73,143
- Profit (loss) carried forward -€3,326
down €3,326 (-67.1%), from €4,957 to €1,632
- Tax, wage and social debts +€2,931
up €2,931 (+45.8%), from €6,405 to €9,336
of which Taxes: +€2,931
- Gross operating margin -€5,712
down €5,712 (-61.5%), from €9,282 to €3,570
- Taxes -€1,552
down €1,552 (-65.8%), from €2,357 to €806
- Other operating charges +€460
up €460 (+137%), from €335 to €795
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 | €168,244 | €112,217 | -€56,027 | -33.3% |
| Fixed assets | 21/28 | €13,195 | €8,023 | -€5,172 | -39.2% |
| Tangible fixed assets | 22/27 | €13,195 | €8,023 | -€5,172 | -39.2% |
| Furniture and vehicles | 24 | €11,245 | €6,560 | -€4,685 | -41.7% |
| Other tangible fixed assets | 26 | €1,950 | €1,463 | -€487 | -25.0% |
| Current assets | 29/58 | €155,049 | €104,194 | -€50,855 | -32.8% |
| Amounts receivable within one year | 40/41 | €24,772 | €19,219 | -€5,552 | -22.4% |
| Trade receivables | 40 | €22,392 | €18,716 | -€3,677 | -16.4% |
| Other amounts receivable | 41 | €2,379 | €504 | -€1,876 | -78.8% |
| Cash at bank and in hand | 54/58 | €127,200 | €75,076 | -€52,124 | -41.0% |
| Deferred charges and accrued income | 490/1 | €3,077 | €9,898 | +€6,821 | +222% |
| Total equity and liabilities | 10/49 | €168,244 | €112,217 | -€56,027 | -33.3% |
| Equity | 10/15 | €101,990 | €26,023 | -€75,967 | -74.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,833 | €18,192 | -€72,641 | -80.0% |
| Distributable reserves | 133 | €90,833 | €18,192 | -€72,641 | -80.0% |
| Profit (loss) carried forward | 14 | €4,957 | €1,632 | -€3,326 | -67.1% |
| Amounts payable | 17/49 | €66,254 | €86,194 | +€19,940 | +30.1% |
| Amounts payable within one year | 42/48 | €63,445 | €82,833 | +€19,388 | +30.6% |
| Trade debts | 44 | €541 | €354 | -€187 | -34.5% |
| Suppliers | 440/4 | €541 | €354 | -€187 | -34.5% |
| Taxes, remuneration and social security | 45 | €6,405 | €9,336 | +€2,931 | +45.8% |
| Taxes | 450/3 | €6,405 | €9,336 | +€2,931 | +45.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €56,500 | €73,143 | +€16,643 | +29.5% |
| Accrued charges and deferred income | 492/3 | €2,809 | €3,361 | +€552 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,172 | €5,172 | = | 0.0% |
| Other operating charges | 640/8 | €335 | €795 | +€460 | +137% |
| Non-recurring operating charges | 66A | €318 | €0 | -€318 | -100% |
| Gross operating margin | 9900 | €9,282 | €3,570 | -€5,712 | -61.5% |
| Operating profit (loss) | 9901 | €3,456 | -€2,397 | -€5,853 | |
| Financial income | 75/76B | €121 | €107 | -€14 | -11.6% |
| Recurring financial income | 75 | €121 | €107 | -€14 | -11.6% |
| Financial charges | 65/66B | €247 | €230 | -€17 | -6.9% |
| Recurring financial charges | 65 | €247 | €230 | -€17 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €3,330 | -€2,520 | -€5,850 | |
| Income taxes | 67/77 | €2,357 | €806 | -€1,552 | -65.8% |
| Profit (loss) for the period | 9904 | €973 | -€3,326 | -€4,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €973 | -€3,326 | -€4,299 |
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 15 October 2026 via checked.be.