OPTEMI: 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.
OPTEMI
Largest movements
- Receivables within one year +€84,477
up €84,477 (+81.5%), from €103,688 to €188,165
of which Other amounts receivable: +€95,481
- Receivables after one year -€71,900
down €71,900 (-61.0%), from €117,900 to €46,000
- Cash +€15,921
up €15,921 (+172.1%), from €9,253 to €25,174
mainly Net result for the year (+€74,892) and Receivables after one year (+€71,900)
- Tangible fixed assets -€9,544
down €9,544 (-4.5%), from €210,144 to €200,600
of which Land and buildings: -€7,578
- Reserves +€27,350
up €27,350 (+11.0%), from €248,338 to €275,689
- Debts after one year -€20,924
down €20,924 (-24.3%), from €86,189 to €65,265
- Other debts +€7,456
up €7,456 (+18.6%), from €40,085 to €47,542
- Tax, wage and social debts +€7,095
up €7,095 (+25.6%), from €27,728 to €34,823
- Trade debts -€6,083
down €6,083 (-47.8%), from €12,738 to €6,656
- Gross operating margin +€21,743
up €21,743 (+23.2%), from €93,589 to €115,332
- Taxes +€7,685
up €7,685 (+34.8%), from €22,106 to €29,791
- Financial income +€4,275
up €4,275 (+142.9%), from €2,993 to €7,268
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 | €451,293 | €466,702 | +€15,409 | +3.4% |
| Fixed assets | 21/28 | €210,144 | €200,600 | -€9,544 | -4.5% |
| Tangible fixed assets | 22/27 | €210,144 | €200,600 | -€9,544 | -4.5% |
| Land and buildings | 22 | €207,290 | €199,712 | -€7,578 | -3.7% |
| Plant, machinery and equipment | 23 | €1,377 | €888 | -€489 | -35.5% |
| Furniture and vehicles | 24 | €1,477 | €0 | -€1,477 | -100.0% |
| Current assets | 29/58 | €241,149 | €266,102 | +€24,953 | +10.3% |
| Amounts receivable after more than one year | 29 | €117,900 | €46,000 | -€71,900 | -61.0% |
| Other amounts receivable | 291 | €117,900 | €46,000 | -€71,900 | -61.0% |
| Amounts receivable within one year | 40/41 | €103,688 | €188,165 | +€84,477 | +81.5% |
| Trade receivables | 40 | €48,571 | €37,567 | -€11,003 | -22.7% |
| Other amounts receivable | 41 | €55,117 | €150,598 | +€95,481 | +173.2% |
| Cash at bank and in hand | 54/58 | €9,253 | €25,174 | +€15,921 | +172.1% |
| Deferred charges and accrued income | 490/1 | €10,309 | €6,764 | -€3,545 | -34.4% |
| Total equity and liabilities | 10/49 | €451,293 | €466,702 | +€15,409 | +3.4% |
| Equity | 10/15 | €257,015 | €284,365 | +€27,350 | +10.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €248,338 | €275,689 | +€27,350 | +11.0% |
| Distributable reserves | 133 | €248,338 | €275,689 | +€27,350 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €194,279 | €182,338 | -€11,941 | -6.1% |
| Amounts payable after more than one year | 17 | €86,189 | €65,265 | -€20,924 | -24.3% |
| Financial debts | 170/4 | €86,189 | €65,265 | -€20,924 | -24.3% |
| Amounts payable within one year | 42/48 | €108,090 | €116,672 | +€8,583 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €27,538 | €27,653 | +€115 | +0.4% |
| Trade debts | 44 | €12,738 | €6,656 | -€6,083 | -47.8% |
| Suppliers | 440/4 | €12,738 | €6,656 | -€6,083 | -47.8% |
| Taxes, remuneration and social security | 45 | €27,728 | €34,823 | +€7,095 | +25.6% |
| Taxes | 450/3 | €27,728 | €34,823 | +€7,095 | +25.6% |
| Other amounts payable | 47/48 | €40,085 | €47,542 | +€7,456 | +18.6% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,050 | €9,544 | -€506 | -5.0% |
| Other operating charges | 640/8 | €845 | €1,748 | +€903 | +106.9% |
| Gross operating margin | 9900 | €93,589 | €115,332 | +€21,743 | +23.2% |
| Operating profit (loss) | 9901 | €82,695 | €104,041 | +€21,346 | +25.8% |
| Financial income | 75/76B | €2,993 | €7,268 | +€4,275 | +142.9% |
| Recurring financial income | 75 | €2,993 | €7,268 | +€4,275 | +142.9% |
| Financial charges | 65/66B | €7,627 | €6,626 | -€1,001 | -13.1% |
| Recurring financial charges | 65 | €7,627 | €6,626 | -€1,001 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €78,060 | €104,683 | +€26,623 | +34.1% |
| Income taxes | 67/77 | €22,106 | €29,791 | +€7,685 | +34.8% |
| Profit (loss) for the period | 9904 | €55,954 | €74,892 | +€18,937 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,954 | €74,892 | +€18,937 | +33.8% |
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.