Opti-Immo: what changed
Two fiscal 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-Immo
Largest movements
- Tangible fixed assets +€15,699
up €15,699 (+5.8%), from €272,027 to €287,727
of which Plant, machinery and equipment: +€14,972
- Other debts +€14,141
up €14,141 (+14.1%), from €100,500 to €114,641
- Trade debts -€4,990
down €4,990 (-74.9%), from €6,664 to €1,674
- Current portion of long-term debt +€3,060
up €3,060 (+36.4%), from €8,413 to €11,473
- Gross operating margin +€24,958
up €24,958, from -€4,810 to €20,148
- Depreciation +€6,618
up €6,618 (+301.4%), from €2,196 to €8,814
- Other operating charges +€664
up €664 (+34.3%), from €1,939 to €2,603
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 | €273,530 | €287,872 | +€14,341 | +5.2% |
| Fixed assets | 21/28 | €272,027 | €287,727 | +€15,699 | +5.8% |
| Tangible fixed assets | 22/27 | €272,027 | €287,727 | +€15,699 | +5.8% |
| Land and buildings | 22 | €272,027 | €272,755 | +€728 | +0.3% |
| Plant, machinery and equipment | 23 | - | €14,972 | +€14,972 | |
| Current assets | 29/58 | €1,503 | €145 | -€1,358 | -90.4% |
| Cash at bank and in hand | 54/58 | €1,503 | €0 | -€1,503 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €144 | +€144 | |
| Total equity and liabilities | 10/49 | €273,530 | €287,872 | +€14,341 | +5.2% |
| Equity | 10/15 | -€6,430 | -€5,079 | +€1,351 | +21.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,430 | -€15,079 | +€1,351 | +8.2% |
| Amounts payable | 17/49 | €279,960 | €292,951 | +€12,990 | +4.6% |
| Amounts payable after more than one year | 17 | €162,316 | €162,659 | +€343 | +0.2% |
| Financial debts | 170/4 | €158,860 | €159,203 | +€343 | +0.2% |
| Other amounts payable | 178/9 | €3,456 | €3,456 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,644 | €130,291 | +€12,647 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €8,413 | €11,473 | +€3,060 | +36.4% |
| Trade debts | 44 | €6,664 | €1,674 | -€4,990 | -74.9% |
| Suppliers | 440/4 | €6,664 | €1,674 | -€4,990 | -74.9% |
| Taxes, remuneration and social security | 45 | €2,066 | €2,504 | +€437 | +21.2% |
| Taxes | 450/3 | €2,066 | €2,504 | +€437 | +21.2% |
| Other amounts payable | 47/48 | €100,500 | €114,641 | +€14,141 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €8,814 | +€6,618 | +301.4% |
| Other operating charges | 640/8 | €1,939 | €2,603 | +€664 | +34.3% |
| Gross operating margin | 9900 | -€4,810 | €20,148 | +€24,958 | |
| Operating profit (loss) | 9901 | -€8,945 | €8,730 | +€17,675 | |
| Financial charges | 65/66B | €7,485 | €7,380 | -€105 | -1.4% |
| Recurring financial charges | 65 | €7,485 | €7,380 | -€105 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,430 | €1,351 | +€17,780 | |
| Profit (loss) for the period | 9904 | -€16,430 | €1,351 | +€17,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,430 | €1,351 | +€17,780 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.