OpsOptim: 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.
OpsOptim
Largest movements
- Tangible fixed assets +€27,121
up €27,121 (+777%), from €3,488 to €30,610
of which Furniture and vehicles: +€24,238
- Cash +€15,033
up €15,033 (+29.0%), from €51,825 to €66,859
mainly Net result for the year (+€67,604) and Other debts (+€30,215)
- Receivables within one year -€5,542
down €5,542 (-22.3%), from €24,827 to €19,285
of which Other amounts receivable: -€2,845
- Other debts +€30,215
up €30,215 (+70.6%), from €42,823 to €73,038
- Tax, wage and social debts +€7,476
up €7,476 (+44.8%), from €16,701 to €24,177
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Gross operating margin +€36,862
up €36,862 (+61.0%), from €60,474 to €97,336
- Taxes +€7,283
up €7,283 (+47.2%), from €15,423 to €22,705
- Depreciation +€5,123
up €5,123 (+378%), from €1,356 to €6,480
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 | €80,141 | €116,753 | +€36,613 | +45.7% |
| Fixed assets | 21/28 | €3,488 | €30,610 | +€27,121 | +777% |
| Tangible fixed assets | 22/27 | €3,488 | €30,610 | +€27,121 | +777% |
| Furniture and vehicles | 24 | €3,488 | €27,727 | +€24,238 | +695% |
| Other tangible fixed assets | 26 | - | €2,883 | +€2,883 | |
| Current assets | 29/58 | €76,652 | €86,144 | +€9,491 | +12.4% |
| Amounts receivable within one year | 40/41 | €24,827 | €19,285 | -€5,542 | -22.3% |
| Trade receivables | 40 | €21,982 | €19,285 | -€2,697 | -12.3% |
| Other amounts receivable | 41 | €2,845 | - | -€2,845 | |
| Cash at bank and in hand | 54/58 | €51,825 | €66,859 | +€15,033 | +29.0% |
| Total equity and liabilities | 10/49 | €80,141 | €116,753 | +€36,613 | +45.7% |
| Equity | 10/15 | €20,010 | €18,200 | -€1,810 | -9.0% |
| Contributions | 10/11 | €18,150 | €18,150 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | - | €50 | +€50 | |
| Amounts payable | 17/49 | €60,131 | €98,554 | +€38,423 | +63.9% |
| Amounts payable within one year | 42/48 | €60,131 | €98,554 | +€38,423 | +63.9% |
| Trade debts | 44 | €607 | €1,339 | +€732 | +121% |
| Suppliers | 440/4 | €607 | €1,339 | +€732 | +121% |
| Taxes, remuneration and social security | 45 | €16,701 | €24,177 | +€7,476 | +44.8% |
| Taxes | 450/3 | €16,701 | €24,177 | +€7,476 | +44.8% |
| Other amounts payable | 47/48 | €42,823 | €73,038 | +€30,215 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €6,480 | +€5,123 | +378% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,474 | €97,336 | +€36,862 | +61.0% |
| Operating profit (loss) | 9901 | €58,731 | €90,456 | +€31,726 | +54.0% |
| Financial charges | 65/66B | €840 | €147 | -€692 | -82.5% |
| Recurring financial charges | 65 | €840 | €147 | -€692 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €57,891 | €90,309 | +€32,418 | +56.0% |
| Income taxes | 67/77 | €15,423 | €22,705 | +€7,283 | +47.2% |
| Profit (loss) for the period | 9904 | €42,468 | €67,604 | +€25,136 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,468 | €67,604 | +€25,136 | +59.2% |
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 24 October 2026 via checked.be.