OPTI-GEST: 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-GEST
Largest movements
- Cash +€37,079
up €37,079 (+72.8%), from €50,929 to €88,008
mainly Net result for the year (+€83,177) and Depreciation (+€22,224)
- Tangible fixed assets -€19,846
down €19,846 (-21.9%), from €90,611 to €70,765
of which Furniture and vehicles: -€21,876
- Profit (loss) carried forward +€83,177
up €83,177 (+25,210%), from €330 to €83,507
- Other debts -€67,620
down €67,620 (-88.8%), from €76,153 to €8,532
- Debts after one year -€42,606
down €42,606 (-71.0%), from €60,000 to €17,394
- Current portion of long-term debt +€20,123
up €20,123, from €0 to €20,123
- Tax, wage and social debts +€16,769
up €16,769 (+72.4%), from €23,165 to €39,934
- Gross operating margin +€7,574
up €7,574 (+6.1%), from €124,343 to €131,917
- Depreciation +€3,456
up €3,456 (+18.4%), from €18,768 to €22,224
- Financial charges +€2,269
up €2,269 (+1,235%), from €184 to €2,453
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 | €162,058 | €181,199 | +€19,142 | +11.8% |
| Fixed assets | 21/28 | €90,791 | €70,945 | -€19,846 | -21.9% |
| Tangible fixed assets | 22/27 | €90,611 | €70,765 | -€19,846 | -21.9% |
| Furniture and vehicles | 24 | €90,611 | €68,735 | -€21,876 | -24.1% |
| Leasing and similar rights | 25 | - | €2,030 | +€2,030 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €71,267 | €110,254 | +€38,987 | +54.7% |
| Amounts receivable within one year | 40/41 | €20,338 | €20,996 | +€658 | +3.2% |
| Trade receivables | 40 | €20,338 | €20,996 | +€658 | +3.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €50,929 | €88,008 | +€37,079 | +72.8% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €162,058 | €181,199 | +€19,142 | +11.8% |
| Equity | 10/15 | €1,459 | €84,636 | +€83,177 | +5,702% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €129 | €129 | = | 0.0% |
| Distributable reserves | 133 | €129 | €129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330 | €83,507 | +€83,177 | +25,210% |
| Amounts payable | 17/49 | €160,599 | €96,563 | -€64,036 | -39.9% |
| Amounts payable after more than one year | 17 | €60,000 | €17,394 | -€42,606 | -71.0% |
| Financial debts | 170/4 | €60,000 | €17,394 | -€42,606 | -71.0% |
| Amounts payable within one year | 42/48 | €100,345 | €79,169 | -€21,175 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €20,123 | +€20,123 | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €1,027 | €10,580 | +€9,553 | +930% |
| Suppliers | 440/4 | €1,027 | €10,580 | +€9,553 | +930% |
| Taxes, remuneration and social security | 45 | €23,165 | €39,934 | +€16,769 | +72.4% |
| Taxes | 450/3 | €23,165 | €39,934 | +€16,769 | +72.4% |
| Other amounts payable | 47/48 | €76,153 | €8,532 | -€67,620 | -88.8% |
| Accrued charges and deferred income | 492/3 | €254 | €0 | -€254 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,768 | €22,224 | +€3,456 | +18.4% |
| Other operating charges | 640/8 | €346 | €387 | +€42 | +12.1% |
| Operating charges capitalised as restructuring costs | 649 | - | -€81 | -€81 | |
| Gross operating margin | 9900 | €124,343 | €131,917 | +€7,574 | +6.1% |
| Operating profit (loss) | 9901 | €105,230 | €109,387 | +€4,158 | +4.0% |
| Financial charges | 65/66B | €184 | €2,453 | +€2,269 | +1,235% |
| Recurring financial charges | 65 | €184 | €2,453 | +€2,269 | +1,235% |
| Profit (loss) for the period before taxes | 9903 | €105,046 | €106,934 | +€1,888 | +1.8% |
| Income taxes | 67/77 | €22,859 | €23,757 | +€897 | +3.9% |
| Profit (loss) for the period | 9904 | €82,186 | €83,177 | +€991 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,186 | €83,177 | +€991 | +1.2% |
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 16 October 2026 via checked.be.