OPTI-SERVICE: 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-SERVICE
Largest movements
- Cash +€65,199
up €65,199 (+65.7%), from €99,183 to €164,382
mainly Net result for the year (+€36,121) and Depreciation (+€24,615)
- Receivables within one year -€22,262
down €22,262 (-31.6%), from €70,526 to €48,263
of which Trade receivables: -€27,039
- Tangible fixed assets -€8,932
down €8,932 (-11.3%), from €79,085 to €70,153
of which Furniture and vehicles: -€7,225
- Reserves +€36,121
up €36,121 (+20.2%), from €178,803 to €214,924
of which Distributable reserves: +€36,121
- Tax, wage and social debts -€3,485
down €3,485 (-49.5%), from €7,042 to €3,557
- Gross operating margin -€18,013
down €18,013 (-17.7%), from €102,007 to €83,994
- Depreciation +€9,633
up €9,633 (+64.3%), from €14,982 to €24,615
- Taxes -€7,492
down €7,492 (-32.8%), from €22,870 to €15,377
- Other operating charges +€3,072
up €3,072 (+289%), from €1,063 to €4,135
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 | €250,978 | €285,137 | +€34,160 | +13.6% |
| Fixed assets | 21/28 | €79,085 | €70,153 | -€8,932 | -11.3% |
| Tangible fixed assets | 22/27 | €79,085 | €70,153 | -€8,932 | -11.3% |
| Land and buildings | 22 | €17,347 | €14,851 | -€2,496 | -14.4% |
| Plant, machinery and equipment | 23 | - | €1,058 | +€1,058 | |
| Furniture and vehicles | 24 | €61,469 | €54,244 | -€7,225 | -11.8% |
| Other tangible fixed assets | 26 | €268 | €0 | -€268 | -100% |
| Current assets | 29/58 | €171,893 | €214,984 | +€43,092 | +25.1% |
| Amounts receivable within one year | 40/41 | €70,526 | €48,263 | -€22,262 | -31.6% |
| Trade receivables | 40 | €70,526 | €43,487 | -€27,039 | -38.3% |
| Other amounts receivable | 41 | €0 | €4,777 | +€4,777 | |
| Cash at bank and in hand | 54/58 | €99,183 | €164,382 | +€65,199 | +65.7% |
| Deferred charges and accrued income | 490/1 | €2,183 | €2,339 | +€155 | +7.1% |
| Total equity and liabilities | 10/49 | €250,978 | €285,137 | +€34,160 | +13.6% |
| Equity | 10/15 | €181,407 | €217,528 | +€36,121 | +19.9% |
| Reserves | 13 | €178,803 | €214,924 | +€36,121 | +20.2% |
| Non-distributable reserves | 130/1 | €5,816 | €5,816 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,816 | €5,816 | = | 0.0% |
| Distributable reserves | 133 | €172,987 | €209,108 | +€36,121 | +20.9% |
| Profit (loss) carried forward | 14 | €2,604 | €2,604 | = | 0.0% |
| Amounts payable | 17/49 | €69,570 | €67,609 | -€1,962 | -2.8% |
| Amounts payable within one year | 42/48 | €69,570 | €66,084 | -€3,486 | -5.0% |
| Trade debts | 44 | €1,798 | €1,537 | -€261 | -14.5% |
| Suppliers | 440/4 | €1,798 | €1,537 | -€261 | -14.5% |
| Taxes, remuneration and social security | 45 | €7,042 | €3,557 | -€3,485 | -49.5% |
| Taxes | 450/3 | €7,042 | €3,557 | -€3,485 | -49.5% |
| Other amounts payable | 47/48 | €60,731 | €60,990 | +€260 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €1,525 | +€1,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,982 | €24,615 | +€9,633 | +64.3% |
| Other operating charges | 640/8 | €1,063 | €4,135 | +€3,072 | +289% |
| Gross operating margin | 9900 | €102,007 | €83,994 | -€18,013 | -17.7% |
| Operating profit (loss) | 9901 | €85,962 | €55,245 | -€30,717 | -35.7% |
| Financial income | 75/76B | €591 | €514 | -€77 | -13.1% |
| Recurring financial income | 75 | €591 | €514 | -€77 | -13.1% |
| Financial charges | 65/66B | €4,840 | €4,260 | -€580 | -12.0% |
| Recurring financial charges | 65 | €4,840 | €4,260 | -€580 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €81,713 | €51,499 | -€30,214 | -37.0% |
| Income taxes | 67/77 | €22,870 | €15,377 | -€7,492 | -32.8% |
| Profit (loss) for the period | 9904 | €58,843 | €36,121 | -€22,722 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,843 | €36,121 | -€22,722 | -38.6% |
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.