ECOPTIMIZ: 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.
ECOPTIMIZ
Largest movements
- Receivables within one year +€3,338
up €3,338 (+43.8%), from €7,628 to €10,967
- Tangible fixed assets -€1,006
down €1,006 (-31.0%), from €3,240 to €2,235
of which Furniture and vehicles: -€1,006
- Deferred charges and accrued income +€646
up €646 (+25.5%), from €2,526 to €3,172
- Financial fixed assets -€500
down €500 (-66.7%), from €750 to €250
- Tax, wage and social debts +€3,529
up €3,529 (+61.9%), from €5,700 to €9,228
of which Taxes: +€5,629
- Accrued charges and deferred income +€1,580
up €1,580 (+4986.2%), from €32 to €1,612
- Other debts -€1,247
down €1,247 (-7.4%), from €16,856 to €15,609
- Advances received -€1,210
no longer reported in 2025 (was €1,210)
- Trade debts -€737
down €737 (-14.4%), from €5,104 to €4,366
- Gross operating margin +€5,774
up €5,774, from -€340 to €5,434
- Taxes +€1,683
up €1,683 (+388.6%), from €433 to €2,116
- Write-downs -€1,400
down €1,400, from €1,200 to -€200
- Depreciation -€898
down €898 (-47.2%), from €1,904 to €1,006
- Other operating charges -€525
down €525 (-46.0%), from €1,140 to €615
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 | €47,071 | €49,558 | +€2,487 | +5.3% |
| Fixed assets | 21/28 | €3,990 | €2,485 | -€1,506 | -37.7% |
| Tangible fixed assets | 22/27 | €3,240 | €2,235 | -€1,006 | -31.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,240 | €2,235 | -€1,006 | -31.0% |
| Financial fixed assets | 28 | €750 | €250 | -€500 | -66.7% |
| Current assets | 29/58 | €43,081 | €47,074 | +€3,993 | +9.3% |
| Amounts receivable within one year | 40/41 | €7,628 | €10,967 | +€3,338 | +43.8% |
| Trade receivables | 40 | €7,628 | €10,967 | +€3,338 | +43.8% |
| Cash at bank and in hand | 54/58 | €32,926 | €32,935 | +€9 | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,526 | €3,172 | +€646 | +25.5% |
| Total equity and liabilities | 10/49 | €47,071 | €49,558 | +€2,487 | +5.3% |
| Equity | 10/15 | €18,170 | €18,743 | +€573 | +3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,170 | €15,743 | +€573 | +3.8% |
| Amounts payable | 17/49 | €28,901 | €30,815 | +€1,914 | +6.6% |
| Amounts payable within one year | 42/48 | €28,870 | €29,204 | +€334 | +1.2% |
| Trade debts | 44 | €5,104 | €4,366 | -€737 | -14.4% |
| Suppliers | 440/4 | €5,104 | €4,366 | -€737 | -14.4% |
| Advances received on contracts in progress | 46 | €1,210 | - | -€1,210 | |
| Taxes, remuneration and social security | 45 | €5,700 | €9,228 | +€3,529 | +61.9% |
| Taxes | 450/3 | €3,600 | €9,228 | +€5,629 | +156.4% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €16,856 | €15,609 | -€1,247 | -7.4% |
| Accrued charges and deferred income | 492/3 | €32 | €1,612 | +€1,580 | +4986.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €1,006 | -€898 | -47.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,200 | -€200 | -€1,400 | |
| Other operating charges | 640/8 | €1,140 | €615 | -€525 | -46.0% |
| Gross operating margin | 9900 | -€340 | €5,434 | +€5,774 | |
| Operating profit (loss) | 9901 | -€4,584 | €4,013 | +€8,597 | |
| Financial income | 75/76B | €139 | €167 | +€28 | +20.0% |
| Recurring financial income | 75 | €139 | €167 | +€28 | +20.0% |
| Financial charges | 65/66B | €1,307 | €1,491 | +€184 | +14.0% |
| Recurring financial charges | 65 | €1,307 | €1,491 | +€184 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,752 | €2,690 | +€8,442 | |
| Income taxes | 67/77 | €433 | €2,116 | +€1,683 | +388.6% |
| Profit (loss) for the period | 9904 | -€6,185 | €573 | +€6,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,185 | €573 | +€6,759 |
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 5 October 2026 via checked.be.