OPTHASOFT: 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.
OPTHASOFT
Largest movements
- Cash +€22,240
up €22,240 (+27.5%), from €80,740 to €102,980
mainly Net result for the year (+€88,026) and Depreciation (+€19,787)
- Tangible fixed assets -€19,787
down €19,787 (-2.7%), from €739,449 to €719,662
of which Land and buildings: -€18,000
- Debts after one year -€54,253
down €54,253 (-13.5%), from €402,245 to €347,992
- Reserves +€51,183
up €51,183 (+13.0%), from €393,143 to €444,326
- Gross operating margin +€13,076
up €13,076 (+9.0%), from €145,053 to €158,130
- Depreciation -€12,330
down €12,330 (-38.4%), from €32,117 to €19,787
- Taxes +€8,521
up €8,521 (+31.2%), from €27,301 to €35,822
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 | €875,804 | €876,310 | +€506 | +0.1% |
| Fixed assets | 21/28 | €739,914 | €720,127 | -€19,787 | -2.7% |
| Tangible fixed assets | 22/27 | €739,449 | €719,662 | -€19,787 | -2.7% |
| Land and buildings | 22 | €736,218 | €718,218 | -€18,000 | -2.4% |
| Furniture and vehicles | 24 | €3,230 | €1,443 | -€1,787 | -55.3% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €135,890 | €156,183 | +€20,293 | +14.9% |
| Amounts receivable within one year | 40/41 | €52,530 | €50,146 | -€2,385 | -4.5% |
| Trade receivables | 40 | €46,812 | €50,146 | +€3,334 | +7.1% |
| Other amounts receivable | 41 | €5,718 | €0 | -€5,718 | -100.0% |
| Cash at bank and in hand | 54/58 | €80,740 | €102,980 | +€22,240 | +27.5% |
| Deferred charges and accrued income | 490/1 | €2,620 | €3,057 | +€438 | +16.7% |
| Total equity and liabilities | 10/49 | €875,804 | €876,310 | +€506 | +0.1% |
| Equity | 10/15 | €399,343 | €450,526 | +€51,183 | +12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €393,143 | €444,326 | +€51,183 | +13.0% |
| Distributable reserves | 133 | €393,143 | €444,326 | +€51,183 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €476,462 | €425,784 | -€50,677 | -10.6% |
| Amounts payable after more than one year | 17 | €402,245 | €347,992 | -€54,253 | -13.5% |
| Financial debts | 170/4 | €402,245 | €347,992 | -€54,253 | -13.5% |
| Amounts payable within one year | 42/48 | €72,017 | €74,803 | +€2,787 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €53,878 | €54,253 | +€375 | +0.7% |
| Trade debts | 44 | €2,003 | €1,302 | -€701 | -35.0% |
| Suppliers | 440/4 | €2,003 | €1,302 | -€701 | -35.0% |
| Taxes, remuneration and social security | 45 | €13,112 | €16,324 | +€3,212 | +24.5% |
| Taxes | 450/3 | €13,112 | €16,324 | +€3,212 | +24.5% |
| Other amounts payable | 47/48 | €3,024 | €2,923 | -€100 | -3.3% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,989 | +€789 | +35.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,117 | €19,787 | -€12,330 | -38.4% |
| Other operating charges | 640/8 | €4,494 | €4,712 | +€218 | +4.9% |
| Gross operating margin | 9900 | €145,053 | €158,130 | +€13,076 | +9.0% |
| Operating profit (loss) | 9901 | €108,443 | €133,631 | +€25,188 | +23.2% |
| Financial income | 75/76B | €667 | €830 | +€163 | +24.5% |
| Recurring financial income | 75 | €667 | €830 | +€163 | +24.5% |
| Financial charges | 65/66B | €12,036 | €10,614 | -€1,422 | -11.8% |
| Recurring financial charges | 65 | €12,036 | €10,614 | -€1,422 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €97,074 | €123,847 | +€26,773 | +27.6% |
| Income taxes | 67/77 | €27,301 | €35,822 | +€8,521 | +31.2% |
| Profit (loss) for the period | 9904 | €69,773 | €88,026 | +€18,252 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,773 | €88,026 | +€18,252 | +26.2% |
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 9 October 2026 via checked.be.