OPTI MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€295,665
up €295,665 (+92.5%), from €319,704 to €615,369
mainly Net result for the year (+€251,815) and Other debts (+€124,940)
- Reserves +€125,000
up €125,000 (+52.1%), from €240,096 to €365,096
of which Distributable reserves: +€125,000
- Other debts +€124,940
up €124,940 (+6381.0%), from €1,958 to €126,898
- Tax, wage and social debts +€34,915
up €34,915 (+40.7%), from €85,690 to €120,605
- Trade debts +€10,064
up €10,064 (+464.9%), from €2,165 to €12,228
- Gross operating margin +€72,137
up €72,137 (+24.5%), from €294,362 to €366,499
- Taxes +€65,985
up €65,985 (+145.2%), from €45,449 to €111,434
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 | €334,821 | €629,754 | +€294,933 | +88.1% |
| Fixed assets | 21/28 | €4,117 | €7,184 | +€3,067 | +74.5% |
| Tangible fixed assets | 22/27 | €4,117 | €7,184 | +€3,067 | +74.5% |
| Land and buildings | 22 | €2,100 | €1,050 | -€1,050 | -50.0% |
| Furniture and vehicles | 24 | €2,017 | €6,134 | +€4,117 | +204.1% |
| Current assets | 29/58 | €330,704 | €622,571 | +€291,866 | +88.3% |
| Amounts receivable within one year | 40/41 | €11,000 | €5,913 | -€5,087 | -46.2% |
| Other amounts receivable | 41 | €11,000 | €5,913 | -€5,087 | -46.2% |
| Cash at bank and in hand | 54/58 | €319,704 | €615,369 | +€295,665 | +92.5% |
| Deferred charges and accrued income | 490/1 | - | €1,288 | +€1,288 | |
| Total equity and liabilities | 10/49 | €334,821 | €629,754 | +€294,933 | +88.1% |
| Equity | 10/15 | €245,008 | €370,023 | +€125,015 | +51.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240,096 | €365,096 | +€125,000 | +52.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €238,236 | €363,236 | +€125,000 | +52.5% |
| Profit (loss) carried forward | 14 | -€1,288 | -€1,273 | +€15 | +1.2% |
| Amounts payable | 17/49 | €89,813 | €259,731 | +€169,918 | +189.2% |
| Amounts payable within one year | 42/48 | €89,813 | €259,731 | +€169,918 | +189.2% |
| Trade debts | 44 | €2,165 | €12,228 | +€10,064 | +464.9% |
| Suppliers | 440/4 | €2,165 | €12,228 | +€10,064 | +464.9% |
| Taxes, remuneration and social security | 45 | €85,690 | €120,605 | +€34,915 | +40.7% |
| Taxes | 450/3 | €85,690 | €120,605 | +€34,915 | +40.7% |
| Other amounts payable | 47/48 | €1,958 | €126,898 | +€124,940 | +6381.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,160 | €2,205 | +€45 | +2.1% |
| Other operating charges | 640/8 | €119 | €523 | +€404 | +340.0% |
| Gross operating margin | 9900 | €294,362 | €366,499 | +€72,137 | +24.5% |
| Operating profit (loss) | 9901 | €292,083 | €363,771 | +€71,687 | +24.5% |
| Financial charges | 65/66B | €206 | €521 | +€315 | +152.8% |
| Recurring financial charges | 65 | €206 | €521 | +€315 | +152.8% |
| Profit (loss) for the period before taxes | 9903 | €291,877 | €363,249 | +€71,372 | +24.5% |
| Income taxes | 67/77 | €45,449 | €111,434 | +€65,985 | +145.2% |
| Profit (loss) for the period | 9904 | €246,428 | €251,815 | +€5,387 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €246,428 | €251,815 | +€5,387 | +2.2% |
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.