OPTARIS: 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.
OPTARIS
Largest movements
- Cash -€24,619
down €24,619 (-39.1%), from €62,963 to €38,344
mainly Net result for the year (-€32,776) and Trade debts (-€2,922)
- Receivables within one year -€4,032
down €4,032 (-94.9%), from €4,246 to €214
of which Other amounts receivable: -€3,432
- Tangible fixed assets -€3,545
down €3,545 (-26.3%), from €13,487 to €9,942
- Profit (loss) carried forward -€32,776
down €32,776 (-62.6%), from -€52,397 to -€85,173
- Trade debts -€2,922
down €2,922 (-57.4%), from €5,092 to €2,170
- Other debts +€2,018
up €2,018 (+5.9%), from €34,163 to €36,182
- Tax, wage and social debts +€1,675
up €1,675 (+161.3%), from €1,038 to €2,714
of which Remuneration and social security: +€1,780
- Gross operating margin +€20,185
up €20,185 (+44.0%), from -€45,879 to -€25,694
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 | €81,939 | €49,934 | -€32,005 | -39.1% |
| Fixed assets | 21/28 | €13,487 | €9,942 | -€3,545 | -26.3% |
| Tangible fixed assets | 22/27 | €13,487 | €9,942 | -€3,545 | -26.3% |
| Furniture and vehicles | 24 | €13,487 | €9,942 | -€3,545 | -26.3% |
| Current assets | 29/58 | €68,452 | €39,992 | -€28,460 | -41.6% |
| Amounts receivable within one year | 40/41 | €4,246 | €214 | -€4,032 | -94.9% |
| Trade receivables | 40 | €600 | €0 | -€600 | -100.0% |
| Other amounts receivable | 41 | €3,646 | €214 | -€3,432 | -94.1% |
| Cash at bank and in hand | 54/58 | €62,963 | €38,344 | -€24,619 | -39.1% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,434 | +€192 | +15.4% |
| Total equity and liabilities | 10/49 | €81,939 | €49,934 | -€32,005 | -39.1% |
| Equity | 10/15 | €41,645 | €8,868 | -€32,776 | -78.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €79,782 | €79,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €79,782 | €79,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,397 | -€85,173 | -€32,776 | -62.6% |
| Amounts payable | 17/49 | €40,294 | €41,066 | +€771 | +1.9% |
| Amounts payable within one year | 42/48 | €40,294 | €41,066 | +€771 | +1.9% |
| Trade debts | 44 | €5,092 | €2,170 | -€2,922 | -57.4% |
| Suppliers | 440/4 | €5,092 | €2,170 | -€2,922 | -57.4% |
| Taxes, remuneration and social security | 45 | €1,038 | €2,714 | +€1,675 | +161.3% |
| Taxes | 450/3 | €1,038 | €934 | -€105 | -10.1% |
| Remuneration and social security | 454/9 | - | €1,780 | +€1,780 | |
| Other amounts payable | 47/48 | €34,163 | €36,182 | +€2,018 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,837 | €5,613 | -€224 | -3.8% |
| Other operating charges | 640/8 | €906 | €1,061 | +€155 | +17.1% |
| Gross operating margin | 9900 | -€45,879 | -€25,694 | +€20,185 | +44.0% |
| Operating profit (loss) | 9901 | -€52,622 | -€32,368 | +€20,254 | +38.5% |
| Financial income | 75/76B | €382 | €217 | -€165 | -43.3% |
| Recurring financial income | 75 | €382 | €217 | -€165 | -43.3% |
| Financial charges | 65/66B | €193 | €188 | -€5 | -2.5% |
| Recurring financial charges | 65 | €193 | €188 | -€5 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€52,433 | -€32,340 | +€20,093 | +38.3% |
| Income taxes | 67/77 | €349 | €436 | +€87 | +25.0% |
| Profit (loss) for the period | 9904 | -€52,782 | -€32,776 | +€20,006 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,782 | -€32,776 | +€20,006 | +37.9% |
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 11 October 2026 via checked.be.