OPTI ACCOUNT: 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.
OPTI ACCOUNT
Largest movements
- Deferred charges and accrued income +€12,000
new in 2025: €12,000
- Cash +€5,872
up €5,872 (+602.4%), from €975 to €6,846
mainly Provisions (+€11,750) and Trade debts (+€8,598)
- Tangible fixed assets -€4,198
no longer reported in 2025 (was €4,198)
- Provisions +€11,750
new in 2025: €11,750
- Trade debts +€8,598
up €8,598 (+67.6%), from €12,728 to €21,326
- Short-term financial debts -€7,699
no longer reported in 2025 (was €7,699)
- Profit (loss) carried forward +€1,837
up €1,837 (+43.3%), from -€4,238 to -€2,401
- Other debts -€600
no longer reported in 2025 (was €600)
- Gross operating margin +€21,292
up €21,292 (+276.0%), from €7,714 to €29,006
- Write-downs +€14,607
new in 2025: €14,607
- Financial charges +€5,273
up €5,273 (+233.6%), from €2,257 to €7,530
of which Non-recurring financial charges: +€5,952
- Depreciation -€2,099
no longer reported in 2025 (was €2,099)
- Taxes -€608
down €608 (-34.4%), from €1,767 to €1,159
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 | €44,077 | €57,870 | +€13,794 | +31.3% |
| Fixed assets | 21/28 | €5,998 | €1,800 | -€4,198 | -70.0% |
| Tangible fixed assets | 22/27 | €4,198 | - | -€4,198 | |
| Furniture and vehicles | 24 | €4,198 | - | -€4,198 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €38,079 | €56,070 | +€17,991 | +47.2% |
| Amounts receivable within one year | 40/41 | €37,104 | €37,224 | +€120 | +0.3% |
| Trade receivables | 40 | €35,497 | €37,224 | +€1,727 | +4.9% |
| Other amounts receivable | 41 | €1,607 | - | -€1,607 | |
| Cash at bank and in hand | 54/58 | €975 | €6,846 | +€5,872 | +602.4% |
| Deferred charges and accrued income | 490/1 | - | €12,000 | +€12,000 | |
| Total equity and liabilities | 10/49 | €44,077 | €57,870 | +€13,794 | +31.3% |
| Equity | 10/15 | €14,362 | €16,199 | +€1,837 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,238 | -€2,401 | +€1,837 | +43.3% |
| Provisions and deferred taxes | 16 | - | €11,750 | +€11,750 | |
| Provisions for liabilities and charges | 160/5 | - | €11,750 | +€11,750 | |
| Other liabilities and charges | 164/5 | - | €11,750 | +€11,750 | |
| Amounts payable | 17/49 | €29,714 | €29,921 | +€207 | +0.7% |
| Amounts payable within one year | 42/48 | €29,714 | €29,921 | +€207 | +0.7% |
| Financial debts | 43 | €7,699 | - | -€7,699 | |
| Credit institutions | 430/8 | €7,699 | - | -€7,699 | |
| Trade debts | 44 | €12,728 | €21,326 | +€8,598 | +67.6% |
| Suppliers | 440/4 | €12,728 | €21,326 | +€8,598 | +67.6% |
| Taxes, remuneration and social security | 45 | €8,687 | €8,595 | -€92 | -1.1% |
| Taxes | 450/3 | €8,687 | €8,595 | -€92 | -1.1% |
| Other amounts payable | 47/48 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,099 | - | -€2,099 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,607 | +€14,607 | |
| Other operating charges | 640/8 | €489 | €684 | +€194 | +39.7% |
| Non-recurring operating charges | 66A | - | €3,198 | +€3,198 | |
| Gross operating margin | 9900 | €7,714 | €29,006 | +€21,292 | +276.0% |
| Operating profit (loss) | 9901 | €5,126 | €10,518 | +€5,392 | +105.2% |
| Financial income | 75/76B | €37 | €8 | -€29 | -78.3% |
| Recurring financial income | 75 | €37 | €8 | -€29 | -78.3% |
| Financial charges | 65/66B | €2,257 | €7,530 | +€5,273 | +233.6% |
| Recurring financial charges | 65 | €2,257 | €1,578 | -€679 | -30.1% |
| Non-recurring financial charges | 66B | - | €5,952 | +€5,952 | |
| Profit (loss) for the period before taxes | 9903 | €2,906 | €2,996 | +€90 | +3.1% |
| Income taxes | 67/77 | €1,767 | €1,159 | -€608 | -34.4% |
| Profit (loss) for the period | 9904 | €1,139 | €1,837 | +€698 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,139 | €1,837 | +€698 | +61.3% |
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.