Optemia: 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.
Optemia
Largest movements
- Cash +€133,835
up €133,835 (+120.9%), from €110,707 to €244,542
mainly Debts after one year (+€76,437) and Net result for the year (+€67,961)
- Tangible fixed assets +€106,405
up €106,405 (+86.0%), from €123,665 to €230,070
of which Land and buildings: +€63,258
- Receivables within one year -€13,803
down €13,803 (-40.6%), from €33,998 to €20,195
of which Trade receivables: -€20,298
- Debts after one year +€76,437
new in 2025: €76,437
- Reserves +€67,961
new in 2025: €67,961
- Tax, wage and social debts +€39,599
up €39,599 (+50.6%), from €78,238 to €117,837
of which Taxes: +€49,331
- Current portion of long-term debt +€29,172
up €29,172 (+73.8%), from €39,524 to €68,696
- Other debts +€12,144
up €12,144 (+44.3%), from €27,384 to €39,527
- Gross operating margin -€51,058
down €51,058 (-5.2%), from €984,045 to €932,987
- Taxes +€29,386
up €29,386 (+6232.3%), from €472 to €29,858
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 | €309,374 | €541,919 | +€232,545 | +75.2% |
| Fixed assets | 21/28 | €129,815 | €243,756 | +€113,941 | +87.8% |
| Intangible fixed assets | 21 | - | €4,340 | +€4,340 | |
| Tangible fixed assets | 22/27 | €123,665 | €230,070 | +€106,405 | +86.0% |
| Land and buildings | 22 | €99,279 | €162,536 | +€63,258 | +63.7% |
| Plant, machinery and equipment | 23 | €19,771 | €29,629 | +€9,858 | +49.9% |
| Furniture and vehicles | 24 | €4,616 | €3,236 | -€1,380 | -29.9% |
| Leasing and similar rights | 25 | - | €34,669 | +€34,669 | |
| Financial fixed assets | 28 | €6,150 | €9,346 | +€3,196 | +52.0% |
| Current assets | 29/58 | €179,559 | €298,163 | +€118,604 | +66.1% |
| Stocks and contracts in progress | 3 | €30,548 | €30,610 | +€61 | +0.2% |
| Stocks | 30/36 | €30,548 | €30,610 | +€61 | +0.2% |
| Amounts receivable within one year | 40/41 | €33,998 | €20,195 | -€13,803 | -40.6% |
| Trade receivables | 40 | €28,955 | €8,657 | -€20,298 | -70.1% |
| Other amounts receivable | 41 | €5,043 | €11,538 | +€6,495 | +128.8% |
| Cash at bank and in hand | 54/58 | €110,707 | €244,542 | +€133,835 | +120.9% |
| Deferred charges and accrued income | 490/1 | €4,306 | €2,817 | -€1,489 | -34.6% |
| Total equity and liabilities | 10/49 | €309,374 | €541,919 | +€232,545 | +75.2% |
| Equity | 10/15 | €107,484 | €175,445 | +€67,961 | +63.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | - | €67,961 | +€67,961 | |
| Distributable reserves | 133 | - | €67,961 | +€67,961 | |
| Profit (loss) carried forward | 14 | €47,484 | €47,484 | = | 0.0% |
| Amounts payable | 17/49 | €201,890 | €366,475 | +€164,585 | +81.5% |
| Amounts payable after more than one year | 17 | - | €76,437 | +€76,437 | |
| Financial debts | 170/4 | - | €76,437 | +€76,437 | |
| Amounts payable within one year | 42/48 | €201,890 | €290,038 | +€88,148 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €39,524 | €68,696 | +€29,172 | +73.8% |
| Trade debts | 44 | €56,744 | €63,977 | +€7,233 | +12.7% |
| Suppliers | 440/4 | €56,744 | €63,977 | +€7,233 | +12.7% |
| Taxes, remuneration and social security | 45 | €78,238 | €117,837 | +€39,599 | +50.6% |
| Taxes | 450/3 | €37,364 | €86,696 | +€49,331 | +132.0% |
| Remuneration and social security | 454/9 | €40,874 | €31,141 | -€9,732 | -23.8% |
| Other amounts payable | 47/48 | €27,384 | €39,527 | +€12,144 | +44.3% |
| Remuneration, social security and pensions | 62 | €762,437 | €758,612 | -€3,824 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,728 | €41,202 | -€5,526 | -11.8% |
| Other operating charges | 640/8 | €14,709 | €21,526 | +€6,817 | +46.3% |
| Gross operating margin | 9900 | €984,045 | €932,987 | -€51,058 | -5.2% |
| Operating profit (loss) | 9901 | €160,172 | €111,648 | -€48,524 | -30.3% |
| Financial income | 75/76B | €2,076 | €1,399 | -€677 | -32.6% |
| Recurring financial income | 75 | €2,076 | €1,399 | -€677 | -32.6% |
| Financial charges | 65/66B | €8,250 | €15,228 | +€6,977 | +84.6% |
| Recurring financial charges | 65 | €8,250 | €15,228 | +€6,977 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €153,997 | €97,819 | -€56,179 | -36.5% |
| Income taxes | 67/77 | €472 | €29,858 | +€29,386 | +6232.3% |
| Profit (loss) for the period | 9904 | €153,526 | €67,961 | -€85,565 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €153,526 | €67,961 | -€85,565 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.