OPTROT: 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.
OPTROT
Largest movements
- Receivables within one year +€525
up €525 (+11.7%), from €4,475 to €5,000
of which Trade receivables: +€2,000
- Financial fixed assets -€360
no longer reported in 2025 (was €360)
- Cash -€354
down €354 (-30.3%), from €1,169 to €815
mainly Receivables within one year (-€525) and Other debts (-€268)
- Other debts -€268
down €268 (-13.8%), from €1,942 to €1,674
- Profit (loss) carried forward +€171
up €171 (+3.2%), from -€5,311 to -€5,139
- Tax, wage and social debts -€92
no longer reported in 2025 (was €92)
- Gross operating margin -€418
down €418 (-28.3%), from €1,478 to €1,060
- Other operating charges -€416
down €416 (-33.0%), from €1,260 to €844
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 | €6,003 | €5,815 | -€189 | -3.1% |
| Fixed assets | 21/28 | €360 | - | -€360 | |
| Financial fixed assets | 28 | €360 | - | -€360 | |
| Current assets | 29/58 | €5,643 | €5,815 | +€171 | +3.0% |
| Amounts receivable within one year | 40/41 | €4,475 | €5,000 | +€525 | +11.7% |
| Trade receivables | 40 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Other amounts receivable | 41 | €1,475 | - | -€1,475 | |
| Cash at bank and in hand | 54/58 | €1,169 | €815 | -€354 | -30.3% |
| Total equity and liabilities | 10/49 | €6,003 | €5,815 | -€189 | -3.1% |
| Equity | 10/15 | €3,969 | €4,140 | +€171 | +4.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €5,780 | €5,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Distributable reserves | 133 | €5,430 | €5,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,311 | -€5,139 | +€171 | +3.2% |
| Amounts payable | 17/49 | €2,034 | €1,674 | -€360 | -17.7% |
| Amounts payable within one year | 42/48 | €2,034 | €1,674 | -€360 | -17.7% |
| Taxes, remuneration and social security | 45 | €92 | - | -€92 | |
| Taxes | 450/3 | €92 | - | -€92 | |
| Other amounts payable | 47/48 | €1,942 | €1,674 | -€268 | -13.8% |
| Other operating charges | 640/8 | €1,260 | €844 | -€416 | -33.0% |
| Gross operating margin | 9900 | €1,478 | €1,060 | -€418 | -28.3% |
| Operating profit (loss) | 9901 | €219 | €216 | -€2 | -1.0% |
| Financial charges | 65/66B | €46 | €45 | -€1 | -3.0% |
| Recurring financial charges | 65 | €46 | €45 | -€1 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €172 | €171 | -€1 | -0.4% |
| Profit (loss) for the period | 9904 | €172 | €171 | -€1 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €172 | €171 | -€1 | -0.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.