HA OPTIMUM SERVICES: 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.
HA OPTIMUM SERVICES
Largest movements
- Receivables within one year +€319,889
up €319,889 (+13,853%), from €2,309 to €322,199
of which Trade receivables: +€286,860
- Cash -€68,104
down €68,104 (-91.6%), from €74,316 to €6,212
mainly Receivables within one year (-€319,889) and Contributions, distributions and other (-€30,000)
- Trade debts +€165,933
up €165,933 (+32,077%), from €517 to €166,451
- Profit (loss) carried forward +€32,952
up €32,952 (+57.3%), from €57,458 to €90,410
- Other debts +€28,804
up €28,804 (+2,408%), from €1,196 to €30,000
- Tax, wage and social debts +€24,096
up €24,096 (+156%), from €15,455 to €39,551
- Taxes -€3,380
down €3,380 (-23.5%), from €14,364 to €10,984
- Gross operating margin +€2,159
up €2,159 (+3.0%), from €71,847 to €74,007
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 | €76,626 | €328,411 | +€251,786 | +329% |
| Current assets | 29/58 | €76,626 | €328,411 | +€251,786 | +329% |
| Amounts receivable within one year | 40/41 | €2,309 | €322,199 | +€319,889 | +13,853% |
| Trade receivables | 40 | €764 | €287,624 | +€286,860 | +37,547% |
| Other amounts receivable | 41 | €1,545 | €34,575 | +€33,030 | +2,138% |
| Cash at bank and in hand | 54/58 | €74,316 | €6,212 | -€68,104 | -91.6% |
| Total equity and liabilities | 10/49 | €76,626 | €328,411 | +€251,786 | +329% |
| Equity | 10/15 | €59,458 | €92,410 | +€32,952 | +55.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,458 | €90,410 | +€32,952 | +57.3% |
| Amounts payable | 17/49 | €17,168 | €236,001 | +€218,834 | +1,275% |
| Amounts payable within one year | 42/48 | €17,168 | €236,001 | +€218,834 | +1,275% |
| Trade debts | 44 | €517 | €166,451 | +€165,933 | +32,077% |
| Suppliers | 440/4 | €517 | €166,451 | +€165,933 | +32,077% |
| Taxes, remuneration and social security | 45 | €15,455 | €39,551 | +€24,096 | +156% |
| Taxes | 450/3 | €15,455 | €39,551 | +€24,096 | +156% |
| Other amounts payable | 47/48 | €1,196 | €30,000 | +€28,804 | +2,408% |
| Gross operating margin | 9900 | €71,847 | €74,007 | +€2,159 | +3.0% |
| Operating profit (loss) | 9901 | €71,847 | €74,007 | +€2,159 | +3.0% |
| Financial charges | 65/66B | €25 | €71 | +€46 | +181% |
| Recurring financial charges | 65 | €25 | €71 | +€46 | +181% |
| Profit (loss) for the period before taxes | 9903 | €71,822 | €73,936 | +€2,114 | +2.9% |
| Income taxes | 67/77 | €14,364 | €10,984 | -€3,380 | -23.5% |
| Profit (loss) for the period | 9904 | €57,458 | €62,952 | +€5,494 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,458 | €62,952 | +€5,494 | +9.6% |
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 17 October 2026 via checked.be.