OPUNTIA consult: 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.
OPUNTIA consult
Largest movements
- Tangible fixed assets +€38,608
up €38,608 (+702%), from €5,503 to €44,111
of which Furniture and vehicles: +€40,247
- Receivables within one year +€7,121
up €7,121 (+101%), from €7,071 to €14,192
of which Trade receivables: +€7,333
- Cash -€5,864
down €5,864 (-3.5%), from €167,707 to €161,843
mainly Investment in fixed assets (net) (-€47,539) and Receivables within one year (-€7,121)
- Reserves +€36,800
up €36,800 (+38.4%), from €95,860 to €132,660
of which Distributable reserves: +€36,800
- Tax, wage and social debts +€3,217
up €3,217 (+48.5%), from €6,634 to €9,851
of which Taxes: +€3,217
- Turnover -€104,464
no longer reported in 2026 (was €104,464)
- Purchases and services -€51,896
no longer reported in 2026 (was €51,896)
- Gross operating margin +€7,243
up €7,243 (+12.4%), from €58,276 to €65,519
- Depreciation +€3,243
up €3,243 (+57.0%), from €5,688 to €8,931
- Taxes +€1,095
up €1,095 (+6.3%), from €17,455 to €18,550
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,310 | €220,924 | +€39,614 | +21.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,503 | €44,111 | +€38,608 | +702% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,503 | €44,111 | +€38,608 | +702% |
| Plant, machinery and equipment | 23 | €5,503 | €3,864 | -€1,639 | -29.8% |
| Furniture and vehicles | 24 | €0 | €40,247 | +€40,247 | |
| Current assets | 29/58 | €175,807 | €176,813 | +€1,006 | +0.6% |
| Amounts receivable within one year | 40/41 | €7,071 | €14,192 | +€7,121 | +101% |
| Trade receivables | 40 | €6,582 | €13,915 | +€7,333 | +111% |
| Other amounts receivable | 41 | €489 | €277 | -€212 | -43.3% |
| Cash at bank and in hand | 54/58 | €167,707 | €161,843 | -€5,864 | -3.5% |
| Deferred charges and accrued income | 490/1 | €1,029 | €777 | -€251 | -24.4% |
| Total equity and liabilities | 10/49 | €181,310 | €220,924 | +€39,614 | +21.8% |
| Equity | 10/15 | €164,069 | €200,923 | +€36,853 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €95,860 | €132,660 | +€36,800 | +38.4% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €85,860 | €122,660 | +€36,800 | +42.9% |
| Profit (loss) carried forward | 14 | €62,009 | €62,063 | +€53 | +0.1% |
| Amounts payable | 17/49 | €17,241 | €20,001 | +€2,760 | +16.0% |
| Amounts payable within one year | 42/48 | €17,205 | €19,210 | +€2,004 | +11.6% |
| Trade debts | 44 | €3,875 | €3,102 | -€773 | -19.9% |
| Suppliers | 440/4 | €3,875 | €3,102 | -€773 | -19.9% |
| Taxes, remuneration and social security | 45 | €6,634 | €9,851 | +€3,217 | +48.5% |
| Taxes | 450/3 | €6,634 | €9,851 | +€3,217 | +48.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €6,696 | €6,256 | -€440 | -6.6% |
| Accrued charges and deferred income | 492/3 | €35 | €791 | +€756 | +2,151% |
| Turnover | 70 | €104,464 | - | -€104,464 | |
| Non-recurring operating income | 76A | €3,351 | - | -€3,351 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,896 | - | -€51,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,688 | €8,931 | +€3,243 | +57.0% |
| Other operating charges | 640/8 | €627 | €610 | -€16 | -2.6% |
| Gross operating margin | 9900 | €58,276 | €65,519 | +€7,243 | +12.4% |
| Operating profit (loss) | 9901 | €51,961 | €55,978 | +€4,016 | +7.7% |
| Financial income | 75/76B | €897 | €557 | -€341 | -38.0% |
| Recurring financial income | 75 | €897 | €557 | -€341 | -38.0% |
| Financial charges | 65/66B | €96 | €91 | -€5 | -4.8% |
| Recurring financial charges | 65 | €96 | €91 | -€5 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €52,762 | €56,443 | +€3,680 | +7.0% |
| Income taxes | 67/77 | €17,455 | €18,550 | +€1,095 | +6.3% |
| Profit (loss) for the period | 9904 | €35,307 | €37,893 | +€2,586 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,307 | €37,893 | +€2,586 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.