Opti-Polis: 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-Polis
Largest movements
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash +€177,030
up €177,030 (+287%), from €61,580 to €238,610
mainly Current investments (+€250,000) and Net result for the year (+€215,732)
- Intangible fixed assets -€24,500
down €24,500 (-20.0%), from €122,500 to €98,000
- Tangible fixed assets -€16,931
down €16,931 (-30.6%), from €55,292 to €38,362
of which Furniture and vehicles: -€10,034
- Receivables within one year +€8,362
up €8,362 (+14.5%), from €57,477 to €65,838
of which Other amounts receivable: +€4,505
- Other debts -€128,175
down €128,175 (-33.3%), from €385,000 to €256,825
- Current portion of long-term debt +€7,549
up €7,549 (+72.9%), from €10,354 to €17,903
- Trade debts +€6,978
up €6,978 (+23.2%), from €30,049 to €37,027
- Tax, wage and social debts +€5,985
up €5,985 (+21.9%), from €27,305 to €33,290
of which Remuneration and social security: +€5,985
- Reserves +€5,732
up €5,732 (+12.0%), from €47,781 to €53,513
- Staff costs +€48,230
up €48,230 (+20.0%), from €241,577 to €289,807
- Gross operating margin -€30,336
down €30,336 (-5.2%), from €585,313 to €554,977
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 | €561,928 | €459,236 | -€102,692 | -18.3% |
| Fixed assets | 21/28 | €177,792 | €136,361 | -€41,431 | -23.3% |
| Intangible fixed assets | 21 | €122,500 | €98,000 | -€24,500 | -20.0% |
| Tangible fixed assets | 22/27 | €55,292 | €38,362 | -€16,931 | -30.6% |
| Plant, machinery and equipment | 23 | €7,295 | €4,522 | -€2,773 | -38.0% |
| Furniture and vehicles | 24 | €19,740 | €9,706 | -€10,034 | -50.8% |
| Other tangible fixed assets | 26 | €28,257 | €24,133 | -€4,124 | -14.6% |
| Current assets | 29/58 | €384,136 | €322,875 | -€61,261 | -15.9% |
| Amounts receivable within one year | 40/41 | €57,477 | €65,838 | +€8,362 | +14.5% |
| Trade receivables | 40 | €13,194 | €17,051 | +€3,856 | +29.2% |
| Other amounts receivable | 41 | €44,283 | €48,788 | +€4,505 | +10.2% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,580 | €238,610 | +€177,030 | +287% |
| Deferred charges and accrued income | 490/1 | €15,079 | €18,427 | +€3,347 | +22.2% |
| Total equity and liabilities | 10/49 | €561,928 | €459,236 | -€102,692 | -18.3% |
| Equity | 10/15 | €107,395 | €113,128 | +€5,732 | +5.3% |
| Contributions | 10/11 | €59,614 | €59,614 | = | 0.0% |
| Reserves | 13 | €47,781 | €53,513 | +€5,732 | +12.0% |
| Distributable reserves | 133 | €47,781 | €53,513 | +€5,732 | +12.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €454,533 | €346,108 | -€108,424 | -23.9% |
| Amounts payable within one year | 42/48 | €452,708 | €345,045 | -€107,663 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €10,354 | €17,903 | +€7,549 | +72.9% |
| Trade debts | 44 | €30,049 | €37,027 | +€6,978 | +23.2% |
| Suppliers | 440/4 | €30,049 | €37,027 | +€6,978 | +23.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €27,305 | €33,290 | +€5,985 | +21.9% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €27,305 | €33,290 | +€5,985 | +21.9% |
| Other amounts payable | 47/48 | €385,000 | €256,825 | -€128,175 | -33.3% |
| Accrued charges and deferred income | 492/3 | €1,825 | €1,064 | -€761 | -41.7% |
| Remuneration, social security and pensions | 62 | €241,577 | €289,807 | +€48,230 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,305 | €41,431 | +€126 | +0.3% |
| Other operating charges | 640/8 | €3,695 | €2,518 | -€1,177 | -31.8% |
| Gross operating margin | 9900 | €585,313 | €554,977 | -€30,336 | -5.2% |
| Operating profit (loss) | 9901 | €298,737 | €221,221 | -€77,515 | -25.9% |
| Financial income | 75/76B | €200 | €2,792 | +€2,592 | +1,294% |
| Recurring financial income | 75 | €200 | €2,792 | +€2,592 | +1,294% |
| Financial charges | 65/66B | €4,306 | €3,575 | -€731 | -17.0% |
| Recurring financial charges | 65 | €4,306 | €3,575 | -€731 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €294,630 | €220,438 | -€74,193 | -25.2% |
| Income taxes | 67/77 | €2,966 | €4,705 | +€1,739 | +58.6% |
| Profit (loss) for the period | 9904 | €291,665 | €215,732 | -€75,932 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €291,665 | €215,732 | -€75,932 | -26.0% |
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 30 October 2026 via checked.be.