B-OPTiUS: 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.
B-OPTiUS
Largest movements
- Cash -€39,900
down €39,900 (-20.7%), from €192,289 to €152,390
mainly Contributions, distributions and other (-€100,000) and Other debts (-€9,588)
- Current investments -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Deferred charges and accrued income +€5,981
up €5,981 (+1896.9%), from €315 to €6,296
- Reserves -€49,000
down €49,000 (-20.8%), from €235,500 to €186,500
- Other debts -€9,588
down €9,588 (-30.6%), from €31,369 to €21,781
- Gross operating margin +€23,319
up €23,319 (+48.1%), from €48,474 to €71,792
- Taxes +€6,828
up €6,828 (+47.6%), from €14,333 to €21,161
- Financial income +€1,754
up €1,754 (+58.2%), from €3,013 to €4,767
- Depreciation +€1,344
up €1,344 (+139.1%), from €966 to €2,311
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 | €297,377 | €240,595 | -€56,782 | -19.1% |
| Fixed assets | 21/28 | €10,854 | €13,540 | +€2,686 | +24.7% |
| Tangible fixed assets | 22/27 | €10,854 | €13,540 | +€2,686 | +24.7% |
| Furniture and vehicles | 24 | €1,305 | €4,976 | +€3,671 | +281.2% |
| Other tangible fixed assets | 26 | €9,549 | €8,564 | -€985 | -10.3% |
| Current assets | 29/58 | €286,523 | €227,055 | -€59,468 | -20.8% |
| Amounts receivable within one year | 40/41 | €18,918 | €18,370 | -€549 | -2.9% |
| Trade receivables | 40 | €12,133 | €15,569 | +€3,435 | +28.3% |
| Other amounts receivable | 41 | €6,785 | €2,801 | -€3,984 | -58.7% |
| Current investments | 50/53 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €192,289 | €152,390 | -€39,900 | -20.7% |
| Deferred charges and accrued income | 490/1 | €315 | €6,296 | +€5,981 | +1896.9% |
| Total equity and liabilities | 10/49 | €297,377 | €240,595 | -€56,782 | -19.1% |
| Equity | 10/15 | €260,825 | €212,087 | -€48,738 | -18.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €235,500 | €186,500 | -€49,000 | -20.8% |
| Distributable reserves | 133 | €235,500 | €186,500 | -€49,000 | -20.8% |
| Profit (loss) carried forward | 14 | €325 | €587 | +€262 | +80.7% |
| Amounts payable | 17/49 | €36,552 | €28,508 | -€8,044 | -22.0% |
| Amounts payable within one year | 42/48 | €36,552 | €28,508 | -€8,044 | -22.0% |
| Trade debts | 44 | €3,149 | €3,072 | -€78 | -2.5% |
| Suppliers | 440/4 | €3,149 | €3,072 | -€78 | -2.5% |
| Taxes, remuneration and social security | 45 | €2,034 | €3,656 | +€1,622 | +79.7% |
| Taxes | 450/3 | €2,034 | €3,656 | +€1,622 | +79.7% |
| Other amounts payable | 47/48 | €31,369 | €21,781 | -€9,588 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €2,311 | +€1,344 | +139.1% |
| Other operating charges | 640/8 | €1,357 | €1,551 | +€195 | +14.3% |
| Gross operating margin | 9900 | €48,474 | €71,792 | +€23,319 | +48.1% |
| Operating profit (loss) | 9901 | €46,151 | €67,930 | +€21,780 | +47.2% |
| Financial income | 75/76B | €3,013 | €4,767 | +€1,754 | +58.2% |
| Recurring financial income | 75 | €3,013 | €4,767 | +€1,754 | +58.2% |
| Financial charges | 65/66B | €243 | €273 | +€30 | +12.4% |
| Recurring financial charges | 65 | €243 | €273 | +€30 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €48,920 | €72,424 | +€23,503 | +48.0% |
| Income taxes | 67/77 | €14,333 | €21,161 | +€6,828 | +47.6% |
| Profit (loss) for the period | 9904 | €34,587 | €51,262 | +€16,675 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,587 | €51,262 | +€16,675 | +48.2% |
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.