OPTIFA
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 24-03-2026 PDF all 30 filings
Turnover
≈ €250,000
Estimated: probably between €190,000 and €310,000
Total assets
€249,489▲ 27.6%
2024 · €195,517
Net result
€72,835▲ 46.4%
2024 · €49,761
Working capital
€149,845▲ 124%
2024 · €67,019
In the rankings
#4 oldest company in Beaumont, Professional and technical services sector#6 company by equity in Beaumont, Professional and technical services sector
Multi-year overview
2019 to 2025, 7 financial yearsOperating result
€109,547
▲ 38.8%
2025
20192025
Net result
€72,835
▲ 46.4%
2025
middle half of the sector
20192025
Equity
€227,792
▲ 47.0%
2025
middle half of the sector
20192025
Total assets
€249,489
▲ 27.6%
2025
middle half of the sector
20192025
Debt
€21,321
▼ 46.4%
2025
20192025
Working capital
€149,845
▲ 124%
2025
middle half of the sector
20192025
Solvency
91.3%
▲ 12.0pp
2025
highest quarter of the sector
20192025
Current ratio
8.16
▲ 5.34
2025
highest quarter of the sector
20192025
Return on assets (ROA)
29.2%
▲ 3.7pp
2025
middle half of the sector
20192025
Staff (FTE)
no figure
2025
20192025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2019202020212022202320242025
Operating result€11,182-€50,910▲ 355%€31,294▼ 38.5%€14,715▼ 53.0%€3,390▼ 77.0%€78,934▲ 23×€109,547▲ 38.8%
Net result€6,875-€32,252within the sector's middle half▲ 369%€21,177within the sector's middle half▼ 34.3%€7,355below the sector's middle half▼ 65.3%-€806below the sector's middle half€49,761within the sector's middle half€72,835within the sector's middle half▲ 46.4%
Equity€45,219-€77,471within the sector's middle half▲ 71.3%€98,648within the sector's middle half▲ 27.3%€106,003within the sector's middle half▲ 7.5%€105,197within the sector's middle half▼ 0.8%€154,957within the sector's middle half▲ 47.3%€227,792within the sector's middle half▲ 47.0%
Total assets€83,141-€114,099within the sector's middle half▲ 37.2%€117,033within the sector's middle half▲ 2.6%€124,839within the sector's middle half▲ 6.7%€155,838within the sector's middle half▲ 24.8%€195,517within the sector's middle half▲ 25.5%€249,489within the sector's middle half▲ 27.6%
Debt€37,922-€36,628▼ 3.4%€18,385▼ 49.8%€18,836▲ 2.5%€49,517▲ 163%€39,810▼ 19.6%€21,321▼ 46.4%
Working capital-€8,918-€27,405within the sector's middle half€19,237within the sector's middle half▼ 29.8%€34,193within the sector's middle half▲ 77.7%€7,631below the sector's middle half▼ 77.7%€67,019within the sector's middle half▲ 778%€149,845within the sector's middle half▲ 124%
Solvency54.4%-67.9%within the sector's middle half▲ 13.5pp84.3%above the sector's middle half▲ 16.4pp84.9%above the sector's middle half▲ 0.6pp67.5%within the sector's middle half▼ 17.4pp79.3%above the sector's middle half▲ 11.8pp91.3%above the sector's middle half▲ 12.0pp
Current ratio0.76-1.75within the sector's middle half▲ 0.982.05within the sector's middle half▲ 0.302.85within the sector's middle half▲ 0.801.21below the sector's middle half▼ 1.642.82within the sector's middle half▲ 1.618.16above the sector's middle half▲ 5.34
Return on assets (ROA)8.3%-28.3%above the sector's middle half▲ 20.0pp18.1%within the sector's middle half▼ 10.2pp5.9%within the sector's middle half▼ 12.2pp-0.5%below the sector's middle half▼ 6.4pp25.5%within the sector's middle half▲ 26.0pp29.2%within the sector's middle half▲ 3.7pp
Staff (FTE)0.9within the sector's middle half0▼ 100%
above
within
below
The sector band is the middle half of the companies in Legal and accounting activities (NACE 69). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 39% higher than in 2024 and the highest since 2021. It is the second rise in a row, after the fall in 2023.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €249,489
Fixed assets
€78,721 ▼ 14.1%
Current assets
€170,767 ▲ 64.4%
Equity and liabilities €249,489
Equity
€227,792 ▲ 47.0%
Provisions
€375 ▼ 50.0%
Debt
€21,321 ▼ 46.4%
Debt's share of the balance-sheet total falls from 20.4% to 8.5%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€133,079▲
2024 · €102,746
Cash flow
€96,366▲
2024 · €73,572
Debt to equity
0.09▼
2024 · 0.26
ROE
32.0%▼
2024 · 32.1%
Interest coverage
over 100▲
2024 · 66.78
Debt ≤ 1 year
€20,922▼
2024 · €36,871
Debt > 1 year
€0▼
2024 · €2,448
Income taxes
€39,357▲
2024 · €28,355
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Staff
| Item | 30-09-2021 |
|---|---|
| Average over the year, in full-time equivalents | 0 |
Source: social balance sheet in the 2021 annual accounts
Investments
| Item | 30-09-2021 | 30-09-2022 | 30-09-2023 | 30-09-2024 | 30-09-2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | €39,761 | €6,521 | €64,061 | €4,416 | €10,626 |
| Depreciation and write-downs of the year | €10,416 | €13,774 | €25,195 | €23,812 | €23,532 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €255 | -€109 | €0 | - | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €17,054 | €8,226 | €10,416 | €13,774 | €25,195 | €23,812 | €23,532 | ▼ 1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | - | -€12,000 | €0 | - | - | - | - |
| Other operating charges640/8 | - | - | €14,946 | €2,784 | €4,037 | €3,357 | €3,402 | ▲ 1.3% |
| Gross operating margin9900 | €42,626 | €94,110 | €44,911 | €31,164 | €32,622 | €106,103 | €136,481 | ▲ 28.6% |
| Operating profit (loss)9901 | €11,182 | €50,910 | €31,294 | €14,715 | €3,390 | €78,934 | €109,547 | ▲ 38.8% |
| Financial income75/76B | - | - | €482 | €12 | €0 | €345 | €2,805 | ▲ 712% |
| Recurring financial income75 | - | - | €482 | €12 | €0 | €345 | €2,805 | ▲ 712% |
| Financial charges65/66B | - | - | €535 | €600 | €1,853 | €1,539 | €535 | ▼ 65.2% |
| Recurring financial charges65 | €1,108 | €625 | €535 | €600 | €1,853 | €1,539 | €535 | ▼ 65.2% |
| Profit (loss) for the period before taxes9903 | €10,075 | €50,286 | €31,240 | €14,127 | €1,537 | €77,741 | €111,817 | ▲ 43.8% |
| Transfer from deferred taxes780 | - | - | - | - | €375 | €375 | €375 | = |
| Transfer to deferred taxes680 | - | - | - | - | €1,500 | €0 | - | - |
| Income taxes67/77 | €3,200 | €18,034 | €10,063 | €6,772 | €1,218 | €28,355 | €39,357 | ▲ 38.8% |
| Profit (loss) for the period9904 | €6,875 | €32,252 | €21,177 | €7,355 | -€806 | €49,761 | €72,835 | ▲ 46.4% |
| Transfer from tax-exempt reserves789 | - | - | - | - | €1,500 | €1,500 | €1,500 | = |
| Transfer to tax-exempt reserves689 | - | - | - | - | €6,000 | €0 | - | - |
| Profit (loss) for the period to be appropriated9905 | €6,875 | €32,252 | €21,177 | €7,355 | -€5,306 | €51,261 | €74,335 | ▲ 45.0% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €83,141 | €114,099 | €117,033 | €124,839 | €155,838 | €195,517 | €249,489 | ▲ 27.6% |
| Fixed assets21/28 | €54,137 | €50,066 | €79,411 | €72,157 | €111,023 | €91,627 | €78,721 | ▼ 14.1% |
| Tangible fixed assets22/27 | €54,137 | €50,066 | €79,411 | €72,157 | €111,023 | €91,627 | €78,721 | ▼ 14.1% |
| Land and buildings22 | - | - | €28,654 | €24,011 | €19,363 | €18,081 | €18,081 | = |
| Plant, machinery and equipment23 | - | - | €45,734 | €42,823 | €45,965 | €39,565 | €38,782 | ▼ 2.0% |
| Furniture and vehicles24 | - | - | €5,023 | €5,324 | €45,695 | €33,981 | €21,859 | ▼ 35.7% |
| Current assets29/58 | €29,005 | €64,033 | €37,622 | €52,681 | €44,815 | €103,890 | €170,767 | ▲ 64.4% |
| Amounts receivable within one year40/41 | €8,228 | €18,029 | €7,704 | €1,028 | €39,083 | €0 | €80,499 | - |
| Trade receivables40 | - | - | €6,050 | €0 | €39,083 | €0 | - | - |
| Other amounts receivable41 | - | - | €1,654 | €1,028 | €0 | - | €80,499 | - |
| Current investments50/53 | - | - | - | - | - | €70,000 | €0 | ▼ 100% |
| Cash at bank and in hand54/58 | €20,483 | €45,702 | €29,729 | €51,168 | €4,973 | €32,742 | €89,404 | ▲ 173% |
| Deferred charges and accrued income490/1 | - | - | €189 | €486 | €759 | €1,147 | €864 | ▼ 24.7% |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €83,141 | €114,099 | €117,033 | €124,839 | €155,838 | €195,517 | €249,489 | ▲ 27.6% |
| Equity10/15 | €45,219 | €77,471 | €98,648 | €106,003 | €105,197 | €154,957 | €227,792 | ▲ 47.0% |
| Contributions10/11 | €19,000 | - | €19,000 | €19,000 | €19,000 | €19,000 | €19,000 | = |
| Reserves13 | €1,900 | €1,900 | €23,077 | €30,432 | €34,932 | €84,693 | €157,527 | ▲ 86.0% |
| Non-distributable reserves130/1 | - | - | €1,900 | €1,900 | €1,900 | €0 | - | - |
| Reserves not available under the articles1311 | - | - | €1,900 | €1,900 | €1,900 | €0 | - | - |
| Tax-exempt reserves132 | - | - | - | - | €4,500 | €3,000 | €1,500 | ▼ 50.0% |
| Distributable reserves133 | - | - | €21,177 | €28,532 | €28,532 | €81,693 | €156,027 | ▲ 91.0% |
| Profit (loss) carried forward14 | €24,319 | €56,571 | €56,571 | €56,571 | €51,265 | €51,265 | €51,265 | = |
| Provisions and deferred taxes16 | - | - | - | - | €1,125 | €750 | €375 | ▼ 50.0% |
| Deferred taxes168 | - | - | - | - | €1,125 | €750 | €375 | ▼ 50.0% |
| Amounts payable17/49 | €37,922 | €36,628 | €18,385 | €18,836 | €49,517 | €39,810 | €21,321 | ▼ 46.4% |
| Amounts payable after more than one year17 | €0 | - | - | - | €11,948 | €2,448 | €0 | ▼ 100% |
| Financial debts170/4 | - | - | - | - | €11,948 | €2,448 | €0 | ▼ 100% |
| Amounts payable within one year42/48 | €37,922 | €36,628 | €18,385 | €18,489 | €37,184 | €36,871 | €20,922 | ▼ 43.3% |
| Current portion of amounts payable after more than one year42 | - | - | - | - | €9,049 | €9,500 | €2,448 | ▼ 74.2% |
| Trade debts44 | €12,922 | €2,354 | €2,371 | €6,445 | €14,286 | €5,498 | €2,316 | ▼ 57.9% |
| Suppliers440/4 | - | - | €2,371 | €6,445 | €14,286 | €5,498 | €2,316 | ▼ 57.9% |
| Taxes, remuneration and social security45 | - | - | €5,672 | €467 | €4,499 | €16,104 | €16,158 | ▲ 0.3% |
| Taxes450/3 | - | - | €5,672 | €467 | €4,499 | €16,104 | €16,158 | ▲ 0.3% |
| Other amounts payable47/48 | - | - | €10,341 | €11,577 | €9,350 | €5,769 | €0 | ▼ 100% |
| Accrued charges and deferred income492/3 | - | - | - | €348 | €384 | €491 | €400 | ▼ 18.6% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €6,875 | €32,252 | €21,177 | €7,355 | -€806 | €49,761 | €72,835 | ▲ 46.4% |
| + Depreciation and write-downs630 | €17,054 | €8,226 | €10,416 | €13,774 | €25,195 | €23,812 | €23,532 | ▼ 1.2% |
| Operating cash flow (approximation) | €23,929 | €40,477 | €31,594 | €21,129 | €24,389 | €73,572 | €96,366 | ▲ 31.0% |
| Investment in fixed assets (approximation) | - | -€4,154 | -€39,761 | -€6,521 | -€64,061 | -€4,416 | -€10,626 | ▼ 141% |
| Change in cash | - | €25,218 | -€15,972 | €21,439 | -€46,195 | €27,769 | €56,662 | ▲ 104% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 31,368 companies had the same profile as OPTIFA has now. Two years later, 93.5% were still going and 0.5% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
93.5%
was still going
5.9%
stopped otherwise
0.5%
went bankrupt
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of OPTIFA itself: < 0.1% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 31,368 companies, not a prediction for OPTIFA. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 30 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-09-2025 | micro format | 24-03-2026 | 2026-00060494 | |
| 30-09-2024 | micro format | 17-04-2025 | 2025-00071053 | |
| 30-09-2023 | micro format | 06-03-2024 | 2024-00039596 | |
| 30-09-2022 | micro format | 28-03-2023 | 2023-00048248 | |
| 30-09-2021 | micro format | 04-04-2022 | 2022-20000619 | |
| 30-09-2020 | micro format | 18-03-2021 | 2021-07800456 | |
| 30-09-2019 | micro format | 23-04-2020 | 2020-10200177 | |
| 30-09-2018 | micro format | 27-03-2019 | 2019-08600155 | |
| 30-09-2017 | micro format | 23-03-2018 | 2018-08400002 | |
| 30-09-2016 | full format | 24-03-2017 | 2017-07300505 |