HOPTIMIZE: 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.
HOPTIMIZE
Largest movements
- Receivables within one year +€156,245
up €156,245 (+36.5%), from €427,620 to €583,865
of which Trade receivables: +€183,336
- Reserves +€137,679
up €137,679 (+27.8%), from €494,853 to €632,533
of which Distributable reserves: +€137,679
- Tax, wage and social debts +€21,666
up €21,666 (+21.6%), from €100,258 to €121,923
of which Remuneration and social security: +€57,711
- Gross operating margin +€348,369
up €348,369 (+67.9%), from €513,013 to €861,382
- Staff costs +€346,853
up €346,853 (+108.1%), from €320,892 to €667,745
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 | €845,450 | €1,006,216 | +€160,766 | +19.0% |
| Fixed assets | 21/28 | €4,314 | €2,459 | -€1,855 | -43.0% |
| Tangible fixed assets | 22/27 | €2,684 | €969 | -€1,715 | -63.9% |
| Furniture and vehicles | 24 | €2,684 | €969 | -€1,715 | -63.9% |
| Financial fixed assets | 28 | €1,630 | €1,490 | -€140 | -8.6% |
| Current assets | 29/58 | €841,136 | €1,003,757 | +€162,621 | +19.3% |
| Amounts receivable within one year | 40/41 | €427,620 | €583,865 | +€156,245 | +36.5% |
| Trade receivables | 40 | €391,701 | €575,037 | +€183,336 | +46.8% |
| Other amounts receivable | 41 | €35,918 | €8,828 | -€27,091 | -75.4% |
| Cash at bank and in hand | 54/58 | €410,530 | €419,621 | +€9,092 | +2.2% |
| Deferred charges and accrued income | 490/1 | €2,987 | €271 | -€2,716 | -90.9% |
| Total equity and liabilities | 10/49 | €845,450 | €1,006,216 | +€160,766 | +19.0% |
| Equity | 10/15 | €501,053 | €638,733 | +€137,679 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €494,853 | €632,533 | +€137,679 | +27.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €492,993 | €630,673 | +€137,679 | +27.9% |
| Amounts payable | 17/49 | €344,396 | €367,483 | +€23,087 | +6.7% |
| Amounts payable within one year | 42/48 | €344,396 | €367,483 | +€23,087 | +6.7% |
| Trade debts | 44 | €244,139 | €245,560 | +€1,421 | +0.6% |
| Suppliers | 440/4 | €244,139 | €245,560 | +€1,421 | +0.6% |
| Taxes, remuneration and social security | 45 | €100,258 | €121,923 | +€21,666 | +21.6% |
| Taxes | 450/3 | €54,954 | €18,909 | -€36,045 | -65.6% |
| Remuneration and social security | 454/9 | €45,304 | €103,014 | +€57,711 | +127.4% |
| Remuneration, social security and pensions | 62 | €320,892 | €667,745 | +€346,853 | +108.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,640 | €1,715 | -€1,925 | -52.9% |
| Other operating charges | 640/8 | €622 | €492 | -€130 | -20.9% |
| Gross operating margin | 9900 | €513,013 | €861,382 | +€348,369 | +67.9% |
| Operating profit (loss) | 9901 | €187,859 | €191,430 | +€3,571 | +1.9% |
| Financial income | 75/76B | €17 | €87 | +€70 | +416.4% |
| Recurring financial income | 75 | €17 | €87 | +€70 | +416.4% |
| Financial charges | 65/66B | €1,293 | €310 | -€983 | -76.0% |
| Recurring financial charges | 65 | €1,293 | €310 | -€983 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €186,583 | €191,207 | +€4,624 | +2.5% |
| Income taxes | 67/77 | €51,651 | €53,528 | +€1,877 | +3.6% |
| Profit (loss) for the period | 9904 | €134,932 | €137,679 | +€2,747 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,932 | €137,679 | +€2,747 | +2.0% |
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 2 October 2026 via checked.be.