OPTI DEGE sprl: 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.
OPTI DEGE sprl
Largest movements
- Receivables within one year -€22,938
down €22,938 (-21.8%), from €105,043 to €82,105
of which Other amounts receivable: -€13,408
- Tangible fixed assets +€7,401
up €7,401 (+1.8%), from €422,484 to €429,885
of which Land and buildings: +€12,555
- Profit (loss) carried forward -€42,228
down €42,228 (-47.6%), from €88,794 to €46,566
- Other debts +€9,629
new in 2025: €9,629
- Financial charges +€38,657
up €38,657 (+692%), from €5,586 to €44,243
- Gross operating margin +€12,911
up €12,911 (+58.5%), from €22,077 to €34,989
- Other operating charges +€1,857
up €1,857 (+40.1%), from €4,630 to €6,487
- Depreciation +€1,042
up €1,042 (+3.5%), from €30,042 to €31,084
- Financial income -€965
down €965 (-15.9%), from €6,075 to €5,110
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 | €711,167 | €683,686 | -€27,481 | -3.9% |
| Fixed assets | 21/28 | €422,484 | €429,885 | +€7,401 | +1.8% |
| Tangible fixed assets | 22/27 | €422,484 | €429,885 | +€7,401 | +1.8% |
| Land and buildings | 22 | €396,808 | €409,363 | +€12,555 | +3.2% |
| Furniture and vehicles | 24 | €25,676 | €20,522 | -€5,155 | -20.1% |
| Current assets | 29/58 | €288,683 | €253,801 | -€34,882 | -12.1% |
| Amounts receivable after more than one year | 29 | €20,791 | €14,845 | -€5,946 | -28.6% |
| Other amounts receivable | 291 | €20,791 | €14,845 | -€5,946 | -28.6% |
| Amounts receivable within one year | 40/41 | €105,043 | €82,105 | -€22,938 | -21.8% |
| Trade receivables | 40 | €83,372 | €73,842 | -€9,530 | -11.4% |
| Other amounts receivable | 41 | €21,671 | €8,263 | -€13,408 | -61.9% |
| Current investments | 50/53 | €109,971 | €110,000 | +€29 | 0.0% |
| Cash at bank and in hand | 54/58 | €50,313 | €45,141 | -€5,173 | -10.3% |
| Deferred charges and accrued income | 490/1 | €2,564 | €1,710 | -€855 | -33.3% |
| Total equity and liabilities | 10/49 | €711,167 | €683,686 | -€27,481 | -3.9% |
| Equity | 10/15 | €580,244 | €538,016 | -€42,228 | -7.3% |
| Contributions | 10/11 | €89,800 | €89,800 | = | 0.0% |
| Reserves | 13 | €401,650 | €401,650 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,550 | €47,550 | = | 0.0% |
| Distributable reserves | 133 | €354,100 | €354,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,794 | €46,566 | -€42,228 | -47.6% |
| Amounts payable | 17/49 | €130,923 | €145,669 | +€14,746 | +11.3% |
| Amounts payable after more than one year | 17 | €92,261 | €98,265 | +€6,004 | +6.5% |
| Financial debts | 170/4 | €92,261 | €98,265 | +€6,004 | +6.5% |
| Amounts payable within one year | 42/48 | €37,269 | €46,258 | +€8,989 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €24,849 | €28,771 | +€3,922 | +15.8% |
| Trade debts | 44 | €4,984 | €11 | -€4,973 | -99.8% |
| Suppliers | 440/4 | €4,984 | €11 | -€4,973 | -99.8% |
| Taxes, remuneration and social security | 45 | €7,436 | €7,846 | +€411 | +5.5% |
| Taxes | 450/3 | €7,436 | €7,846 | +€411 | +5.5% |
| Other amounts payable | 47/48 | - | €9,629 | +€9,629 | |
| Accrued charges and deferred income | 492/3 | €1,393 | €1,147 | -€246 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,042 | €31,084 | +€1,042 | +3.5% |
| Other operating charges | 640/8 | €4,630 | €6,487 | +€1,857 | +40.1% |
| Gross operating margin | 9900 | €22,077 | €34,989 | +€12,911 | +58.5% |
| Operating profit (loss) | 9901 | -€12,595 | -€2,582 | +€10,013 | +79.5% |
| Financial income | 75/76B | €6,075 | €5,110 | -€965 | -15.9% |
| Recurring financial income | 75 | €6,075 | €5,110 | -€965 | -15.9% |
| Financial charges | 65/66B | €5,586 | €44,243 | +€38,657 | +692% |
| Recurring financial charges | 65 | €5,586 | €44,243 | +€38,657 | +692% |
| Profit (loss) for the period before taxes | 9903 | -€12,106 | -€41,715 | -€29,609 | -245% |
| Income taxes | 67/77 | €215 | €513 | +€298 | +138% |
| Profit (loss) for the period | 9904 | -€12,321 | -€42,228 | -€29,907 | -243% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,321 | -€42,228 | -€29,907 | -243% |
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 26 October 2026 via checked.be.