OPTADA: 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.
OPTADA
Largest movements
- Receivables within one year +€11,485
up €11,485 (+213.7%), from €5,373 to €16,858
of which Other amounts receivable: +€7,182
- Cash -€11,098
down €11,098 (-23.5%), from €47,313 to €36,215
mainly Receivables within one year (-€11,485) and Deferred charges and accrued income (-€10,197)
- Deferred charges and accrued income +€10,197
new in 2025: €10,197
- Tangible fixed assets -€2,190
down €2,190 (-46.7%), from €4,690 to €2,499
of which Furniture and vehicles: -€2,122
- Profit (loss) carried forward +€16,019
up €16,019 (+43.8%), from €36,591 to €52,610
- Other debts -€8,856
down €8,856 (-95.8%), from €9,247 to €391
- Trade debts +€1,728
up €1,728 (+867.7%), from €199 to €1,927
- Gross operating margin -€18,802
down €18,802 (-44.6%), from €42,203 to €23,401
- Taxes -€3,469
down €3,469 (-44.7%), from €7,766 to €4,297
- Depreciation -€1,620
down €1,620 (-57.7%), from €2,808 to €1,189
- Other operating charges +€1,423
up €1,423 (+148.0%), from €962 to €2,385
- Financial income +€629
up €629 (+20964.0%), from €3 to €632
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 | €57,376 | €65,770 | +€8,394 | +14.6% |
| Fixed assets | 21/28 | €4,690 | €2,499 | -€2,190 | -46.7% |
| Tangible fixed assets | 22/27 | €4,690 | €2,499 | -€2,190 | -46.7% |
| Plant, machinery and equipment | 23 | €170 | €102 | -€68 | -39.9% |
| Furniture and vehicles | 24 | €4,520 | €2,397 | -€2,122 | -47.0% |
| Current assets | 29/58 | €52,686 | €63,271 | +€10,584 | +20.1% |
| Amounts receivable within one year | 40/41 | €5,373 | €16,858 | +€11,485 | +213.7% |
| Trade receivables | 40 | €4,221 | €8,525 | +€4,303 | +102.0% |
| Other amounts receivable | 41 | €1,152 | €8,334 | +€7,182 | +623.3% |
| Cash at bank and in hand | 54/58 | €47,313 | €36,215 | -€11,098 | -23.5% |
| Deferred charges and accrued income | 490/1 | - | €10,197 | +€10,197 | |
| Total equity and liabilities | 10/49 | €57,376 | €65,770 | +€8,394 | +14.6% |
| Equity | 10/15 | €41,591 | €57,610 | +€16,019 | +38.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,591 | €52,610 | +€16,019 | +43.8% |
| Amounts payable | 17/49 | €15,785 | €8,160 | -€7,625 | -48.3% |
| Amounts payable within one year | 42/48 | €15,785 | €8,160 | -€7,625 | -48.3% |
| Trade debts | 44 | €199 | €1,927 | +€1,728 | +867.7% |
| Suppliers | 440/4 | €199 | €1,927 | +€1,728 | +867.7% |
| Taxes, remuneration and social security | 45 | €6,339 | €5,842 | -€496 | -7.8% |
| Taxes | 450/3 | €6,339 | €5,842 | -€496 | -7.8% |
| Other amounts payable | 47/48 | €9,247 | €391 | -€8,856 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €1,189 | -€1,620 | -57.7% |
| Other operating charges | 640/8 | €962 | €2,385 | +€1,423 | +148.0% |
| Gross operating margin | 9900 | €42,203 | €23,401 | -€18,802 | -44.6% |
| Operating profit (loss) | 9901 | €38,433 | €19,827 | -€18,606 | -48.4% |
| Financial income | 75/76B | €3 | €632 | +€629 | +20964.0% |
| Recurring financial income | 75 | €3 | €632 | +€629 | +20964.0% |
| Financial charges | 65/66B | €44 | €143 | +€99 | +223.1% |
| Recurring financial charges | 65 | €44 | €143 | +€99 | +223.1% |
| Profit (loss) for the period before taxes | 9903 | €38,392 | €20,316 | -€18,076 | -47.1% |
| Income taxes | 67/77 | €7,766 | €4,297 | -€3,469 | -44.7% |
| Profit (loss) for the period | 9904 | €30,626 | €16,019 | -€14,607 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,626 | €16,019 | -€14,607 | -47.7% |
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 7 October 2026 via checked.be.