OPTRADING: 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.
OPTRADING
Largest movements
- Tangible fixed assets +€1,800
up €1,800 (+15.0%), from €12,000 to €13,800
- Cash -€1,641
down €1,641 (-87.9%), from €1,868 to €226
mainly Investment in fixed assets (net) (-€4,800) and Trade debts (-€720)
- Formation expenses -€450
down €450 (-29.3%), from €1,539 to €1,089
- Trade debts -€720
down €720 (-70.8%), from €1,016 to €297
- Profit (loss) carried forward +€320
up €320 (+6.3%), from -€5,061 to -€4,741
- Tax, wage and social debts +€238
up €238 (+38.1%), from €624 to €862
- Turnover +€7,909
up €7,909 (+31.3%), from €25,229 to €33,139
- Purchases and services +€5,512
up €5,512 (+23.3%), from €23,643 to €29,155
- Gross operating margin +€2,928
up €2,928 (+184.5%), from €1,587 to €4,514
- Other operating charges -€926
down €926 (-57.4%), from €1,614 to €688
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 | €15,888 | €15,726 | -€162 | -1.0% |
| Formation expenses | 20 | €1,539 | €1,089 | -€450 | -29.3% |
| Fixed assets | 21/28 | €12,098 | €13,898 | +€1,800 | +14.9% |
| Tangible fixed assets | 22/27 | €12,000 | €13,800 | +€1,800 | +15.0% |
| Furniture and vehicles | 24 | €12,000 | €13,800 | +€1,800 | +15.0% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €2,251 | €739 | -€1,511 | -67.2% |
| Cash at bank and in hand | 54/58 | €1,868 | €226 | -€1,641 | -87.9% |
| Deferred charges and accrued income | 490/1 | €383 | €513 | +€130 | +33.9% |
| Total equity and liabilities | 10/49 | €15,888 | €15,726 | -€162 | -1.0% |
| Equity | 10/15 | -€4,061 | -€3,741 | +€320 | +7.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,061 | -€4,741 | +€320 | +6.3% |
| Amounts payable | 17/49 | €19,949 | €19,467 | -€482 | -2.4% |
| Amounts payable within one year | 42/48 | €19,949 | €19,467 | -€482 | -2.4% |
| Trade debts | 44 | €1,016 | €297 | -€720 | -70.8% |
| Suppliers | 440/4 | €1,016 | €297 | -€720 | -70.8% |
| Taxes, remuneration and social security | 45 | €624 | €862 | +€238 | +38.1% |
| Taxes | 450/3 | €624 | €862 | +€238 | +38.1% |
| Other amounts payable | 47/48 | €18,309 | €18,309 | = | 0.0% |
| Turnover | 70 | €25,229 | €33,139 | +€7,909 | +31.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,643 | €29,155 | +€5,512 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,450 | €3,450 | = | 0.0% |
| Other operating charges | 640/8 | €1,614 | €688 | -€926 | -57.4% |
| Gross operating margin | 9900 | €1,587 | €4,514 | +€2,928 | +184.5% |
| Operating profit (loss) | 9901 | -€3,478 | €376 | +€3,853 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +3300.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +3300.0% |
| Financial charges | 65/66B | €109 | €60 | -€48 | -44.4% |
| Recurring financial charges | 65 | €109 | €60 | -€48 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,586 | €320 | +€3,907 | |
| Profit (loss) for the period | 9904 | -€3,586 | €320 | +€3,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,586 | €320 | +€3,907 |
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 9 October 2026 via checked.be.