A&A OPTIMA: 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.
A&A OPTIMA
Largest movements
- Receivables within one year -€1,479
down €1,479 (-85.4%), from €1,733 to €254
- Cash +€1,040
up €1,040 (+98.6%), from €1,055 to €2,094
mainly Debts after one year (+€2,297) and Receivables within one year (+€1,479)
- Trade debts -€2,322
no longer reported in 2025 (was €2,322)
- Debts after one year +€2,297
up €2,297 (+40.2%), from €5,719 to €8,016
- Profit (loss) carried forward -€415
down €415 (-3.6%), from -€11,453 to -€11,868
- Gross operating margin +€2,066
up €2,066 (+87.0%), from -€2,374 to -€308
- Financial charges -€99
down €99 (-48.1%), from €205 to €106
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 | €2,787 | €2,348 | -€439 | -15.8% |
| Current assets | 29/58 | €2,787 | €2,348 | -€439 | -15.8% |
| Amounts receivable within one year | 40/41 | €1,733 | €254 | -€1,479 | -85.4% |
| Other amounts receivable | 41 | €1,733 | €254 | -€1,479 | -85.4% |
| Cash at bank and in hand | 54/58 | €1,055 | €2,094 | +€1,040 | +98.6% |
| Total equity and liabilities | 10/49 | €2,787 | €2,348 | -€439 | -15.8% |
| Equity | 10/15 | -€5,253 | -€5,668 | -€415 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,453 | -€11,868 | -€415 | -3.6% |
| Amounts payable | 17/49 | €8,040 | €8,016 | -€25 | -0.3% |
| Amounts payable after more than one year | 17 | €5,719 | €8,016 | +€2,297 | +40.2% |
| Other amounts payable | 178/9 | €5,719 | €8,016 | +€2,297 | +40.2% |
| Amounts payable within one year | 42/48 | €2,322 | - | -€2,322 | |
| Trade debts | 44 | €2,322 | - | -€2,322 | |
| Suppliers | 440/4 | €2,322 | - | -€2,322 | |
| Gross operating margin | 9900 | -€2,374 | -€308 | +€2,066 | +87.0% |
| Operating profit (loss) | 9901 | -€2,374 | -€308 | +€2,066 | +87.0% |
| Financial charges | 65/66B | €205 | €106 | -€99 | -48.1% |
| Recurring financial charges | 65 | €205 | €106 | -€99 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,579 | -€415 | +€2,165 | +83.9% |
| Profit (loss) for the period | 9904 | -€2,579 | -€415 | +€2,165 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,579 | -€415 | +€2,165 | +83.9% |
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 3 October 2026 via checked.be.