OPTI-MUS: 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-MUS
Largest movements
- Cash -€32,466
down €32,466 (-47.9%), from €67,729 to €35,262
mainly Trade debts (-€34,437) and Contributions, distributions and other (-€20,833)
- Current investments +€18,000
up €18,000 (+44.4%), from €40,500 to €58,500
- Tangible fixed assets -€7,226
down €7,226 (-4.9%), from €146,951 to €139,726
of which Furniture and vehicles: -€7,688
- Receivables within one year -€6,833
down €6,833 (-22.8%), from €29,972 to €23,140
of which Other amounts receivable: -€4,314
- Trade debts -€34,437
down €34,437 (-75.7%), from €45,487 to €11,050
- Other debts +€16,904
up €16,904 (+407%), from €4,151 to €21,055
- Debts after one year -€15,735
down €15,735 (-15.2%), from €103,626 to €87,891
- Reserves +€3,599
up €3,599 (+3.2%), from €112,996 to €116,595
- Gross operating margin +€6,402
up €6,402 (+14.7%), from €43,475 to €49,877
- Depreciation +€1,724
up €1,724 (+15.5%), from €11,106 to €12,830
- Taxes +€1,014
up €1,014 (+16.8%), from €6,028 to €7,042
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 | €287,920 | €259,318 | -€28,602 | -9.9% |
| Fixed assets | 21/28 | €146,951 | €139,726 | -€7,226 | -4.9% |
| Tangible fixed assets | 22/27 | €146,951 | €139,726 | -€7,226 | -4.9% |
| Plant, machinery and equipment | 23 | €139,263 | €139,726 | +€463 | +0.3% |
| Furniture and vehicles | 24 | €7,688 | €0 | -€7,688 | -100% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €140,969 | €119,592 | -€21,377 | -15.2% |
| Amounts receivable within one year | 40/41 | €29,972 | €23,140 | -€6,833 | -22.8% |
| Trade receivables | 40 | €16,961 | €14,442 | -€2,518 | -14.8% |
| Other amounts receivable | 41 | €13,011 | €8,697 | -€4,314 | -33.2% |
| Current investments | 50/53 | €40,500 | €58,500 | +€18,000 | +44.4% |
| Cash at bank and in hand | 54/58 | €67,729 | €35,262 | -€32,466 | -47.9% |
| Deferred charges and accrued income | 490/1 | €2,768 | €2,690 | -€78 | -2.8% |
| Total equity and liabilities | 10/49 | €287,920 | €259,318 | -€28,602 | -9.9% |
| Equity | 10/15 | €117,996 | €121,595 | +€3,599 | +3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,996 | €116,595 | +€3,599 | +3.2% |
| Distributable reserves | 133 | €112,996 | €116,595 | +€3,599 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,924 | €137,723 | -€32,201 | -19.0% |
| Amounts payable after more than one year | 17 | €103,626 | €87,891 | -€15,735 | -15.2% |
| Financial debts | 170/4 | €103,626 | €87,891 | -€15,735 | -15.2% |
| Amounts payable within one year | 42/48 | €66,298 | €49,832 | -€16,466 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €15,169 | €15,735 | +€566 | +3.7% |
| Trade debts | 44 | €45,487 | €11,050 | -€34,437 | -75.7% |
| Suppliers | 440/4 | €45,487 | €11,050 | -€34,437 | -75.7% |
| Taxes, remuneration and social security | 45 | €1,490 | €1,992 | +€502 | +33.7% |
| Taxes | 450/3 | €1,490 | €1,992 | +€502 | +33.7% |
| Other amounts payable | 47/48 | €4,151 | €21,055 | +€16,904 | +407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,106 | €12,830 | +€1,724 | +15.5% |
| Other operating charges | 640/8 | €983 | €985 | +€2 | +0.2% |
| Gross operating margin | 9900 | €43,475 | €49,877 | +€6,402 | +14.7% |
| Operating profit (loss) | 9901 | €31,386 | €36,062 | +€4,676 | +14.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,157 | €4,588 | +€431 | +10.4% |
| Recurring financial charges | 65 | €4,157 | €4,588 | +€431 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €27,230 | €31,474 | +€4,244 | +15.6% |
| Income taxes | 67/77 | €6,028 | €7,042 | +€1,014 | +16.8% |
| Profit (loss) for the period | 9904 | €21,202 | €24,432 | +€3,230 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,202 | €24,432 | +€3,230 | +15.2% |
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 27 October 2026 via checked.be.