OPTI-SOINS: 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-SOINS
Largest movements
- Tangible fixed assets +€19,707
up €19,707 (+145%), from €13,634 to €33,342
- Receivables within one year +€13,446
up €13,446 (+50.1%), from €26,816 to €40,263
- Cash +€6,873
up €6,873 (+535%), from €1,285 to €8,158
mainly Debts after one year (+€25,892) and Net result for the year (+€19,254)
- Intangible fixed assets -€890
down €890 (-43.9%), from €2,030 to €1,140
- Debts after one year +€25,892
new in 2025: €25,892
- Reserves +€9,254
up €9,254 (+19.4%), from €47,618 to €56,872
- Current portion of long-term debt +€6,430
new in 2025: €6,430
- Tax, wage and social debts -€3,313
down €3,313 (-36.8%), from €9,009 to €5,696
of which Taxes: -€3,313
- Other debts +€1,302
up €1,302 (+15.9%), from €8,198 to €9,500
- Gross operating margin -€3,486
down €3,486 (-10.3%), from €33,970 to €30,483
- Depreciation -€1,943
down €1,943 (-37.9%), from €5,134 to €3,190
- Financial income +€870
up €870 (+117%), from €744 to €1,613
- Financial charges +€495
up €495 (+382%), from €130 to €625
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 | €44,090 | €83,963 | +€39,873 | +90.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,665 | €34,482 | +€18,817 | +120% |
| Intangible fixed assets | 21 | €2,030 | €1,140 | -€890 | -43.9% |
| Tangible fixed assets | 22/27 | €13,634 | €33,342 | +€19,707 | +145% |
| Furniture and vehicles | 24 | €13,634 | €33,342 | +€19,707 | +145% |
| Current assets | 29/58 | €28,426 | €49,481 | +€21,056 | +74.1% |
| Amounts receivable within one year | 40/41 | €26,816 | €40,263 | +€13,446 | +50.1% |
| Other amounts receivable | 41 | €26,816 | €40,263 | +€13,446 | +50.1% |
| Cash at bank and in hand | 54/58 | €1,285 | €8,158 | +€6,873 | +535% |
| Deferred charges and accrued income | 490/1 | €324 | €1,060 | +€736 | +227% |
| Total equity and liabilities | 10/49 | €44,090 | €83,963 | +€39,873 | +90.4% |
| Equity | 10/15 | €26,505 | €35,758 | +€9,254 | +34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,618 | €56,872 | +€9,254 | +19.4% |
| Distributable reserves | 133 | €47,618 | €56,872 | +€9,254 | +19.4% |
| Profit (loss) carried forward | 14 | -€27,314 | -€27,314 | = | 0.0% |
| Amounts payable | 17/49 | €17,586 | €48,205 | +€30,619 | +174% |
| Amounts payable after more than one year | 17 | - | €25,892 | +€25,892 | |
| Financial debts | 170/4 | - | €25,892 | +€25,892 | |
| Amounts payable within one year | 42/48 | €17,586 | €22,313 | +€4,727 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,430 | +€6,430 | |
| Trade debts | 44 | €379 | €687 | +€308 | +81.4% |
| Suppliers | 440/4 | €379 | €687 | +€308 | +81.4% |
| Taxes, remuneration and social security | 45 | €9,009 | €5,696 | -€3,313 | -36.8% |
| Taxes | 450/3 | €9,009 | €5,696 | -€3,313 | -36.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €8,198 | €9,500 | +€1,302 | +15.9% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,134 | €3,190 | -€1,943 | -37.9% |
| Other operating charges | 640/8 | €760 | €747 | -€13 | -1.7% |
| Gross operating margin | 9900 | €33,970 | €30,483 | -€3,486 | -10.3% |
| Operating profit (loss) | 9901 | €28,077 | €26,546 | -€1,530 | -5.4% |
| Financial income | 75/76B | €744 | €1,613 | +€870 | +117% |
| Recurring financial income | 75 | €744 | €1,613 | +€870 | +117% |
| Financial charges | 65/66B | €130 | €625 | +€495 | +382% |
| Recurring financial charges | 65 | €130 | €625 | +€495 | +382% |
| Profit (loss) for the period before taxes | 9903 | €28,691 | €27,535 | -€1,156 | -4.0% |
| Income taxes | 67/77 | €8,484 | €8,282 | -€203 | -2.4% |
| Profit (loss) for the period | 9904 | €20,207 | €19,254 | -€953 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,207 | €19,254 | -€953 | -4.7% |
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 18 October 2026 via checked.be.