OPTI-CO: 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-CO
Largest movements
- Cash -€32,874
down €32,874 (-99.6%), from €33,019 to €145
mainly Debts after one year (-€24,819) and Net result for the year (-€10,198)
- Tangible fixed assets -€21,119
down €21,119 (-4.1%), from €510,731 to €489,611
of which Land and buildings: -€20,323
- Debts after one year -€24,819
down €24,819 (-6.3%), from €391,321 to €366,502
- Profit (loss) carried forward -€10,198
down €10,198 (-22.4%), from -€45,434 to -€55,632
- Other debts -€10,018
down €10,018 (-6.4%), from €156,739 to €146,720
- Tax, wage and social debts -€6,668
down €6,668 (-89.5%), from €7,446 to €778
- Gross operating margin -€78,451
down €78,451 (-78.8%), from €99,574 to €21,123
- Depreciation -€2,700
down €2,700 (-10.9%), from €24,866 to €22,166
- Other operating charges -€1,492
down €1,492 (-55.5%), from €2,689 to €1,197
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.
Derived cash bridge
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 | €545,208 | €491,542 | -€53,666 | -9.8% |
| Fixed assets | 21/28 | €510,731 | €489,611 | -€21,119 | -4.1% |
| Tangible fixed assets | 22/27 | €510,731 | €489,611 | -€21,119 | -4.1% |
| Land and buildings | 22 | €505,773 | €485,450 | -€20,323 | -4.0% |
| Plant, machinery and equipment | 23 | €138 | €990 | +€852 | +615% |
| Furniture and vehicles | 24 | €4,820 | €3,171 | -€1,648 | -34.2% |
| Current assets | 29/58 | €34,477 | €1,931 | -€32,547 | -94.4% |
| Amounts receivable within one year | 40/41 | - | €507 | +€507 | |
| Other amounts receivable | 41 | - | €507 | +€507 | |
| Cash at bank and in hand | 54/58 | €33,019 | €145 | -€32,874 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,459 | €1,279 | -€179 | -12.3% |
| Total equity and liabilities | 10/49 | €545,208 | €491,542 | -€53,666 | -9.8% |
| Equity | 10/15 | -€38,438 | -€48,636 | -€10,198 | -26.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,996 | €5,996 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €5,896 | €5,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,434 | -€55,632 | -€10,198 | -22.4% |
| Amounts payable | 17/49 | €583,647 | €540,178 | -€43,468 | -7.4% |
| Amounts payable after more than one year | 17 | €391,321 | €366,502 | -€24,819 | -6.3% |
| Financial debts | 170/4 | €391,321 | €366,502 | -€24,819 | -6.3% |
| Amounts payable within one year | 42/48 | €192,326 | €173,677 | -€18,649 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,224 | €24,819 | -€405 | -1.6% |
| Trade debts | 44 | €2,917 | €1,359 | -€1,558 | -53.4% |
| Suppliers | 440/4 | €2,917 | €1,359 | -€1,558 | -53.4% |
| Taxes, remuneration and social security | 45 | €7,446 | €778 | -€6,668 | -89.5% |
| Taxes | 450/3 | €7,446 | €778 | -€6,668 | -89.5% |
| Other amounts payable | 47/48 | €156,739 | €146,720 | -€10,018 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,866 | €22,166 | -€2,700 | -10.9% |
| Other operating charges | 640/8 | €2,689 | €1,197 | -€1,492 | -55.5% |
| Gross operating margin | 9900 | €99,574 | €21,123 | -€78,451 | -78.8% |
| Operating profit (loss) | 9901 | €72,019 | -€2,240 | -€74,259 | |
| Financial income | 75/76B | €93 | €0 | -€93 | -100.0% |
| Recurring financial income | 75 | €93 | €0 | -€93 | -100.0% |
| Financial charges | 65/66B | €7,980 | €7,563 | -€417 | -5.2% |
| Recurring financial charges | 65 | €7,980 | €7,563 | -€417 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €64,131 | -€9,803 | -€73,934 | |
| Income taxes | 67/77 | €384 | €394 | +€10 | +2.7% |
| Profit (loss) for the period | 9904 | €63,747 | -€10,198 | -€73,945 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,747 | -€10,198 | -€73,945 |
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 17 October 2026 via checked.be.