Optas: 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.
What changed
Optas
NACE 66.220, Insurance agents and brokers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€221,251
2024 · €189,708+€31,543
Equity
€1.2m
2024 · €963,522+€215,463
Cash
€248,274
2024 · €272,967-€24,693
Balance sheet total
€1.3m
2024 · €1.1m+€220,332
Largest movements
Assets
- Current investments +€206,346
up €206,346 (+93.8%), from €220,000 to €426,346
- Receivables after one year -€133,504
down €133,504 (-38.1%), from €350,000 to €216,496
- Intangible fixed assets +€98,938
new in 2025: €98,938
- Receivables within one year +€59,750
up €59,750 (+589.7%), from €10,132 to €69,882
of which Other amounts receivable: +€66,865
- Deferred charges and accrued income +€51,145
new in 2025: €51,145
Equity and liabilities
- Reserves +€215,463
up €215,463 (+22.8%), from €944,922 to €1.2m
of which Distributable reserves: +€217,323
Income statement
- Gross operating margin +€38,419
up €38,419 (+8.8%), from €438,651 to €477,070
- Financial income +€22,171
up €22,171 (+394.5%), from €5,620 to €27,791
- Taxes +€22,151
up €22,151 (+28.6%), from €77,388 to €99,539
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.
Result 2024
€189,708
Gross operating margin
+€38,419
Staff costs
-€2,944
Depreciation
-€498
Other operating charges
+€44
Financial income
+€22,171
Financial charges
-€3,499
Taxes
-€22,151
Result 2025
€221,251
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.
From operations
+€287,318
Investment
-€306,223
Financing
-€5,788
Cash 2024
€272,967
From operations (derived)
+€287,318
Net result for the year
+€221,251
Depreciation
+€38,590
Receivables after one year
+€133,504
Receivables within one year
-€59,750
Deferred charges and accrued income
-€51,145
Trade debts
+€2,916
Tax, wage and social debts
+€2,623
Advances received
-€5,486
Other debts
+€8,673
Accrued charges and deferred income
-€3,858
Investment (derived)
-€306,223
Investment in fixed assets (net)
-€99,878
Current investments
-€206,346
Financing
-€5,788
Contributions, distributions and other
-€5,788
Cash 2025
€248,274
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,091,681 | €1,312,013 | +€220,332 | +20.2% |
| Fixed assets | 21/28 | €238,582 | €299,870 | +€61,288 | +25.7% |
| Intangible fixed assets | 21 | - | €98,938 | +€98,938 | |
| Tangible fixed assets | 22/27 | €238,582 | €200,932 | -€37,650 | -15.8% |
| Land and buildings | 22 | €171,255 | - | -€171,255 | |
| Furniture and vehicles | 24 | €67,327 | €42,663 | -€24,664 | -36.6% |
| Other tangible fixed assets | 26 | - | €158,268 | +€158,268 | |
| Current assets | 29/58 | €853,099 | €1,012,143 | +€159,044 | +18.6% |
| Amounts receivable after more than one year | 29 | €350,000 | €216,496 | -€133,504 | -38.1% |
| Other amounts receivable | 291 | €350,000 | €216,496 | -€133,504 | -38.1% |
| Amounts receivable within one year | 40/41 | €10,132 | €69,882 | +€59,750 | +589.7% |
| Trade receivables | 40 | €7,490 | €375 | -€7,115 | -95.0% |
| Other amounts receivable | 41 | €2,642 | €69,507 | +€66,865 | +2530.8% |
| Current investments | 50/53 | €220,000 | €426,346 | +€206,346 | +93.8% |
| Cash at bank and in hand | 54/58 | €272,967 | €248,274 | -€24,693 | -9.0% |
| Deferred charges and accrued income | 490/1 | - | €51,145 | +€51,145 | |
| Total equity and liabilities | 10/49 | €1,091,681 | €1,312,013 | +€220,332 | +20.2% |
| Equity | 10/15 | €963,522 | €1,178,985 | +€215,463 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €944,922 | €1,160,385 | +€215,463 | +22.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €943,062 | €1,160,385 | +€217,323 | +23.0% |
| Amounts payable | 17/49 | €128,159 | €133,028 | +€4,869 | +3.8% |
| Amounts payable within one year | 42/48 | €124,034 | €132,761 | +€8,727 | +7.0% |
| Trade debts | 44 | €7,049 | €9,965 | +€2,916 | +41.4% |
| Suppliers | 440/4 | €7,049 | €9,965 | +€2,916 | +41.4% |
| Advances received on contracts in progress | 46 | €5,486 | - | -€5,486 | |
| Taxes, remuneration and social security | 45 | €16,270 | €18,893 | +€2,623 | +16.1% |
| Remuneration and social security | 454/9 | €16,270 | €18,893 | +€2,623 | +16.1% |
| Other amounts payable | 47/48 | €95,229 | €103,902 | +€8,673 | +9.1% |
| Accrued charges and deferred income | 492/3 | €4,125 | €267 | -€3,858 | -93.5% |
| Remuneration, social security and pensions | 62 | €130,362 | €133,306 | +€2,944 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,092 | €38,590 | +€498 | +1.3% |
| Other operating charges | 640/8 | €2,602 | €2,558 | -€44 | -1.7% |
| Gross operating margin | 9900 | €438,651 | €477,070 | +€38,419 | +8.8% |
| Operating profit (loss) | 9901 | €267,595 | €302,617 | +€35,022 | +13.1% |
| Financial income | 75/76B | €5,620 | €27,791 | +€22,171 | +394.5% |
| Recurring financial income | 75 | €5,620 | €27,791 | +€22,171 | +394.5% |
| Financial charges | 65/66B | €6,119 | €9,618 | +€3,499 | +57.2% |
| Recurring financial charges | 65 | €6,119 | €9,618 | +€3,499 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €267,096 | €320,790 | +€53,694 | +20.1% |
| Income taxes | 67/77 | €77,388 | €99,539 | +€22,151 | +28.6% |
| Profit (loss) for the period | 9904 | €189,708 | €221,251 | +€31,543 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €189,708 | €221,251 | +€31,543 | +16.6% |
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.