Opteamal: 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.
Opteamal
Largest movements
- Cash +€47,505
up €47,505 (+454.1%), from €10,462 to €57,967
mainly Accrued charges and deferred income (+€51,348) and Receivables within one year (+€30,765)
- Receivables within one year -€30,765
down €30,765 (-8.6%), from €357,263 to €326,498
- Intangible fixed assets -€22,238
down €22,238 (-17.5%), from €127,130 to €104,892
- Trade debts -€85,676
down €85,676 (-75.4%), from €113,586 to €27,910
- Accrued charges and deferred income +€51,348
up €51,348 (+18.7%), from €274,456 to €325,804
- Profit (loss) carried forward +€13,837
up €13,837 (+86.6%), from -€15,980 to -€2,143
- Other debts +€9,904
up €9,904 (+19.7%), from €50,205 to €60,109
- Staff costs -€34,812
down €34,812 (-12.1%), from €287,791 to €252,979
- Depreciation -€6,122
down €6,122 (-19.3%), from €31,763 to €25,641
- Gross operating margin -€5,825
down €5,825 (-1.9%), from €308,651 to €302,826
- Taxes +€3,427
up €3,427 (+783.5%), from €437 to €3,864
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 | €506,885 | €497,060 | -€9,825 | -1.9% |
| Fixed assets | 21/28 | €134,112 | €108,471 | -€25,641 | -19.1% |
| Intangible fixed assets | 21 | €127,130 | €104,892 | -€22,238 | -17.5% |
| Tangible fixed assets | 22/27 | €6,982 | €3,579 | -€3,403 | -48.7% |
| Plant, machinery and equipment | 23 | €6,982 | €3,579 | -€3,403 | -48.7% |
| Current assets | 29/58 | €372,773 | €388,589 | +€15,817 | +4.2% |
| Amounts receivable within one year | 40/41 | €357,263 | €326,498 | -€30,765 | -8.6% |
| Trade receivables | 40 | €357,263 | €326,498 | -€30,765 | -8.6% |
| Cash at bank and in hand | 54/58 | €10,462 | €57,967 | +€47,505 | +454.1% |
| Deferred charges and accrued income | 490/1 | €5,048 | €4,125 | -€923 | -18.3% |
| Total equity and liabilities | 10/49 | €506,885 | €497,060 | -€9,825 | -1.9% |
| Equity | 10/15 | €25,380 | €39,217 | +€13,837 | +54.5% |
| Contributions | 10/11 | €41,360 | €41,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,980 | -€2,143 | +€13,837 | +86.6% |
| Amounts payable | 17/49 | €481,505 | €457,843 | -€23,662 | -4.9% |
| Amounts payable within one year | 42/48 | €207,049 | €132,039 | -€75,010 | -36.2% |
| Trade debts | 44 | €113,586 | €27,910 | -€85,676 | -75.4% |
| Suppliers | 440/4 | €113,586 | €27,910 | -€85,676 | -75.4% |
| Taxes, remuneration and social security | 45 | €43,258 | €44,020 | +€762 | +1.8% |
| Taxes | 450/3 | €22,969 | €25,117 | +€2,149 | +9.4% |
| Remuneration and social security | 454/9 | €20,289 | €18,903 | -€1,387 | -6.8% |
| Other amounts payable | 47/48 | €50,205 | €60,109 | +€9,904 | +19.7% |
| Accrued charges and deferred income | 492/3 | €274,456 | €325,804 | +€51,348 | +18.7% |
| Remuneration, social security and pensions | 62 | €287,791 | €252,979 | -€34,812 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,763 | €25,641 | -€6,122 | -19.3% |
| Other operating charges | 640/8 | €740 | €552 | -€188 | -25.4% |
| Gross operating margin | 9900 | €308,651 | €302,826 | -€5,825 | -1.9% |
| Operating profit (loss) | 9901 | -€11,643 | €23,653 | +€35,296 | |
| Financial income | 75/76B | €1 | €7 | +€6 | +784.2% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +784.2% |
| Financial charges | 65/66B | €3,901 | €5,959 | +€2,058 | +52.8% |
| Recurring financial charges | 65 | €3,901 | €5,959 | +€2,058 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,543 | €17,701 | +€33,244 | |
| Income taxes | 67/77 | €437 | €3,864 | +€3,427 | +783.5% |
| Profit (loss) for the period | 9904 | -€15,980 | €13,837 | +€29,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,980 | €13,837 | +€29,818 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.