OPTI-MEO: 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-MEO
Largest movements
- Receivables within one year +€90,565
up €90,565 (+243%), from €37,218 to €127,783
of which Other amounts receivable: +€70,775
- Receivables after one year +€85,032
new in 2025: €85,032
- Financial fixed assets +€70,000
up €70,000 (+1,167%), from €6,000 to €76,000
- Cash +€44,556
up €44,556 (+1,245%), from €3,580 to €48,136
mainly Debts after one year (+€165,636) and Trade debts (+€86,717)
- Tangible fixed assets -€30,457
down €30,457 (-22.0%), from €138,485 to €108,028
of which Plant, machinery and equipment: -€21,363
- Debts after one year +€165,636
up €165,636 (+124%), from €133,793 to €299,430
- Trade debts +€86,717
up €86,717 (+166%), from €52,216 to €138,933
- Tax, wage and social debts +€11,266
up €11,266 (+26.3%), from €42,865 to €54,131
of which Taxes: +€8,191
- Gross operating margin -€32,841
down €32,841 (-18.2%), from €180,396 to €147,555
- Staff costs +€23,452
up €23,452 (+32.8%), from €71,603 to €95,055
- Taxes -€17,452
down €17,452 (-92.4%), from €18,893 to €1,441
- Financial charges -€1,896
down €1,896 (-12.9%), from €14,749 to €12,853
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 | €325,845 | €591,917 | +€266,073 | +81.7% |
| Fixed assets | 21/28 | €144,485 | €184,028 | +€39,543 | +27.4% |
| Tangible fixed assets | 22/27 | €138,485 | €108,028 | -€30,457 | -22.0% |
| Land and buildings | 22 | €87,005 | €77,339 | -€9,666 | -11.1% |
| Plant, machinery and equipment | 23 | €49,246 | €27,883 | -€21,363 | -43.4% |
| Furniture and vehicles | 24 | €2,235 | €2,806 | +€571 | +25.6% |
| Financial fixed assets | 28 | €6,000 | €76,000 | +€70,000 | +1,167% |
| Current assets | 29/58 | €181,360 | €407,890 | +€226,530 | +125% |
| Amounts receivable after more than one year | 29 | - | €85,032 | +€85,032 | |
| Other amounts receivable | 291 | - | €85,032 | +€85,032 | |
| Stocks and contracts in progress | 3 | €140,563 | €146,441 | +€5,878 | +4.2% |
| Stocks | 30/36 | €140,563 | €146,441 | +€5,878 | +4.2% |
| Amounts receivable within one year | 40/41 | €37,218 | €127,783 | +€90,565 | +243% |
| Trade receivables | 40 | €1,195 | €20,984 | +€19,790 | +1,657% |
| Other amounts receivable | 41 | €36,023 | €106,798 | +€70,775 | +196% |
| Cash at bank and in hand | 54/58 | €3,580 | €48,136 | +€44,556 | +1,245% |
| Deferred charges and accrued income | 490/1 | - | €498 | +€498 | |
| Total equity and liabilities | 10/49 | €325,845 | €591,917 | +€266,073 | +81.7% |
| Equity | 10/15 | €20,460 | €20,612 | +€152 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €152 | +€152 | |
| Amounts payable | 17/49 | €305,385 | €571,305 | +€265,921 | +87.1% |
| Amounts payable after more than one year | 17 | €133,793 | €299,430 | +€165,636 | +124% |
| Financial debts | 170/4 | €133,793 | €299,430 | +€165,636 | +124% |
| Amounts payable within one year | 42/48 | €171,591 | €271,876 | +€100,284 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €50,018 | €53,807 | +€3,789 | +7.6% |
| Financial debts | 43 | €26,493 | €25,005 | -€1,488 | -5.6% |
| Credit institutions | 430/8 | €26,493 | €25,005 | -€1,488 | -5.6% |
| Trade debts | 44 | €52,216 | €138,933 | +€86,717 | +166% |
| Suppliers | 440/4 | €52,216 | €138,933 | +€86,717 | +166% |
| Taxes, remuneration and social security | 45 | €42,865 | €54,131 | +€11,266 | +26.3% |
| Taxes | 450/3 | €29,290 | €37,481 | +€8,191 | +28.0% |
| Remuneration and social security | 454/9 | €13,574 | €16,650 | +€3,075 | +22.7% |
| Remuneration, social security and pensions | 62 | €71,603 | €95,055 | +€23,452 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,302 | €31,701 | +€399 | +1.3% |
| Other operating charges | 640/8 | €7,673 | €6,361 | -€1,312 | -17.1% |
| Gross operating margin | 9900 | €180,396 | €147,555 | -€32,841 | -18.2% |
| Operating profit (loss) | 9901 | €69,818 | €14,438 | -€55,380 | -79.3% |
| Financial income | 75/76B | €185 | €8 | -€177 | -95.8% |
| Recurring financial income | 75 | €185 | €8 | -€177 | -95.8% |
| Financial charges | 65/66B | €14,749 | €12,853 | -€1,896 | -12.9% |
| Recurring financial charges | 65 | €14,749 | €12,853 | -€1,896 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €55,254 | €1,593 | -€53,661 | -97.1% |
| Income taxes | 67/77 | €18,893 | €1,441 | -€17,452 | -92.4% |
| Profit (loss) for the period | 9904 | €36,360 | €152 | -€36,208 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,360 | €152 | -€36,208 | -99.6% |
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 16 October 2026 via checked.be.