SEARCH FOR OPALS: 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.
SEARCH FOR OPALS
Largest movements
- Receivables within one year +€2,095
up €2,095 (+63.6%), from €3,292 to €5,386
- Tangible fixed assets -€858
down €858 (-43.7%), from €1,961 to €1,103
- Cash -€608
down €608 (-3.7%), from €16,531 to €15,924
mainly Other debts (-€8,972) and Receivables within one year (-€2,095)
- Other debts -€8,972
down €8,972 (-13.2%), from €67,791 to €58,819
- Profit (loss) carried forward +€7,606
up €7,606 (+11.5%), from -€65,942 to -€58,336
- Trade debts +€2,111
up €2,111 (+32.6%), from €6,477 to €8,587
- Gross operating margin -€4,770
down €4,770 (-32.4%), from €14,737 to €9,967
- Other operating charges +€432
up €432 (+57.4%), from €753 to €1,186
- Depreciation +€367
up €367 (+74.8%), from €491 to €858
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 | €21,783 | €22,413 | +€630 | +2.9% |
| Fixed assets | 21/28 | €1,961 | €1,103 | -€858 | -43.7% |
| Tangible fixed assets | 22/27 | €1,961 | €1,103 | -€858 | -43.7% |
| Furniture and vehicles | 24 | €1,961 | €1,103 | -€858 | -43.7% |
| Current assets | 29/58 | €19,823 | €21,310 | +€1,487 | +7.5% |
| Amounts receivable within one year | 40/41 | €3,292 | €5,386 | +€2,095 | +63.6% |
| Trade receivables | 40 | €3,292 | €5,386 | +€2,095 | +63.6% |
| Cash at bank and in hand | 54/58 | €16,531 | €15,924 | -€608 | -3.7% |
| Total equity and liabilities | 10/49 | €21,783 | €22,413 | +€630 | +2.9% |
| Equity | 10/15 | -€53,282 | -€45,676 | +€7,606 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €260 | €260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €260 | €260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €260 | €260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,942 | -€58,336 | +€7,606 | +11.5% |
| Amounts payable | 17/49 | €75,066 | €68,089 | -€6,976 | -9.3% |
| Amounts payable within one year | 42/48 | €75,066 | €68,089 | -€6,976 | -9.3% |
| Trade debts | 44 | €6,477 | €8,587 | +€2,111 | +32.6% |
| Suppliers | 440/4 | €6,477 | €8,587 | +€2,111 | +32.6% |
| Taxes, remuneration and social security | 45 | €798 | €683 | -€115 | -14.4% |
| Taxes | 450/3 | €798 | €683 | -€115 | -14.4% |
| Other amounts payable | 47/48 | €67,791 | €58,819 | -€8,972 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €491 | €858 | +€367 | +74.8% |
| Other operating charges | 640/8 | €753 | €1,186 | +€432 | +57.4% |
| Gross operating margin | 9900 | €14,737 | €9,967 | -€4,770 | -32.4% |
| Operating profit (loss) | 9901 | €13,493 | €7,923 | -€5,569 | -41.3% |
| Financial charges | 65/66B | €253 | €142 | -€111 | -44.0% |
| Recurring financial charges | 65 | €253 | €142 | -€111 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €13,240 | €7,782 | -€5,458 | -41.2% |
| Income taxes | 67/77 | €180 | €176 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | €13,060 | €7,606 | -€5,454 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,060 | €7,606 | -€5,454 | -41.8% |
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 27 October 2026 via checked.be.