IMMO OPTIMAL: 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.
IMMO OPTIMAL
Largest movements
- Receivables within one year -€387,719
down €387,719 (-90.3%), from €429,493 to €41,774
of which Trade receivables: -€363,800
- Stocks and contracts +€40,864
up €40,864 (+2.6%), from €1.6m to €1.6m
- Trade debts -€460,298
down €460,298 (-94.3%), from €488,323 to €28,025
- Reserves +€109,000
up €109,000 (+89.4%), from €121,859 to €230,859
- Short-term financial debts -€21,409
down €21,409 (-7.0%), from €307,115 to €285,706
- Turnover +€290,000
new in 2025: €290,000
- Gross operating margin +€184,860
up €184,860, from -€39,580 to €145,281
- Purchases and services +€105,140
up €105,140 (+265.6%), from €39,580 to €144,719
- Financial charges +€15,832
up €15,832 (+201.5%), from €7,856 to €23,688
- Taxes +€8,643
up €8,643 (+383.0%), from €2,257 to €10,900
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 | €1,996,152 | €1,634,920 | -€361,233 | -18.1% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €1,995,652 | €1,634,420 | -€361,233 | -18.1% |
| Stocks and contracts in progress | 3 | €1,551,519 | €1,592,384 | +€40,864 | +2.6% |
| Stocks | 30/36 | €1,551,519 | €1,592,384 | +€40,864 | +2.6% |
| Amounts receivable within one year | 40/41 | €429,493 | €41,774 | -€387,719 | -90.3% |
| Trade receivables | 40 | €363,800 | - | -€363,800 | |
| Other amounts receivable | 41 | €65,693 | €41,774 | -€23,919 | -36.4% |
| Cash at bank and in hand | 54/58 | €14,640 | €262 | -€14,378 | -98.2% |
| Total equity and liabilities | 10/49 | €1,996,152 | €1,634,920 | -€361,233 | -18.1% |
| Equity | 10/15 | -€61,958 | €47,616 | +€109,574 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €121,859 | €230,859 | +€109,000 | +89.4% |
| Distributable reserves | 133 | €121,859 | €230,859 | +€109,000 | +89.4% |
| Profit (loss) carried forward | 14 | -€202,409 | -€201,835 | +€574 | +0.3% |
| Amounts payable | 17/49 | €2,058,110 | €1,587,303 | -€470,807 | -22.9% |
| Amounts payable within one year | 42/48 | €2,058,110 | €1,587,303 | -€470,807 | -22.9% |
| Financial debts | 43 | €307,115 | €285,706 | -€21,409 | -7.0% |
| Credit institutions | 430/8 | €307,115 | €285,706 | -€21,409 | -7.0% |
| Trade debts | 44 | €488,323 | €28,025 | -€460,298 | -94.3% |
| Suppliers | 440/4 | €488,323 | €28,025 | -€460,298 | -94.3% |
| Taxes, remuneration and social security | 45 | - | €10,900 | +€10,900 | |
| Taxes | 450/3 | - | €10,900 | +€10,900 | |
| Other amounts payable | 47/48 | €1,262,672 | €1,262,672 | = | 0.0% |
| Turnover | 70 | - | €290,000 | +€290,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €39,580 | €144,719 | +€105,140 | +265.6% |
| Other operating charges | 640/8 | €1,088 | €1,118 | +€31 | +2.8% |
| Gross operating margin | 9900 | -€39,580 | €145,281 | +€184,860 | |
| Operating profit (loss) | 9901 | -€40,667 | €144,162 | +€184,829 | |
| Financial charges | 65/66B | €7,856 | €23,688 | +€15,832 | +201.5% |
| Recurring financial charges | 65 | €7,856 | €23,688 | +€15,832 | +201.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,523 | €120,474 | +€168,997 | |
| Income taxes | 67/77 | €2,257 | €10,900 | +€8,643 | +383.0% |
| Profit (loss) for the period | 9904 | -€50,780 | €109,574 | +€160,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,780 | €109,574 | +€160,354 |
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 1 October 2026 via checked.be.