OPTI TAX: 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 TAX
Largest movements
- Receivables within one year +€91,670
up €91,670 (+80.0%), from €114,599 to €206,269
of which Other amounts receivable: +€92,785
- Tangible fixed assets -€12,128
down €12,128 (-28.4%), from €42,715 to €30,587
of which Furniture and vehicles: -€16,055
- Reserves +€110,909
up €110,909 (+18.3%), from €605,999 to €716,908
of which Distributable reserves: +€110,909
- Other debts -€42,002
down €42,002 (-50.1%), from €83,832 to €41,830
- Depreciation -€8,652
down €8,652 (-30.9%), from €27,993 to €19,341
- Gross operating margin -€3,206
down €3,206 (-1.8%), from €173,601 to €170,396
- Financial income +€2,947
up €2,947 (+26.4%), from €11,167 to €14,113
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 | €839,506 | €912,509 | +€73,003 | +8.7% |
| Fixed assets | 21/28 | €69,021 | €54,727 | -€14,295 | -20.7% |
| Intangible fixed assets | 21 | €16,306 | €14,140 | -€2,167 | -13.3% |
| Tangible fixed assets | 22/27 | €42,715 | €30,587 | -€12,128 | -28.4% |
| Land and buildings | 22 | €4,344 | €8,574 | +€4,230 | +97.4% |
| Plant, machinery and equipment | 23 | €804 | €500 | -€303 | -37.7% |
| Furniture and vehicles | 24 | €37,567 | €21,512 | -€16,055 | -42.7% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €770,484 | €857,782 | +€87,298 | +11.3% |
| Amounts receivable within one year | 40/41 | €114,599 | €206,269 | +€91,670 | +80.0% |
| Trade receivables | 40 | €47,514 | €46,400 | -€1,114 | -2.3% |
| Other amounts receivable | 41 | €67,085 | €159,869 | +€92,785 | +138% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,952 | €98,577 | -€375 | -0.4% |
| Deferred charges and accrued income | 490/1 | €56,934 | €52,936 | -€3,997 | -7.0% |
| Total equity and liabilities | 10/49 | €839,506 | €912,509 | +€73,003 | +8.7% |
| Equity | 10/15 | €624,599 | €735,508 | +€110,909 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €605,999 | €716,908 | +€110,909 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €604,139 | €715,048 | +€110,909 | +18.4% |
| Provisions and deferred taxes | 16 | €98,380 | €98,380 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €98,380 | €98,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €98,380 | €98,380 | = | 0.0% |
| Amounts payable | 17/49 | €116,527 | €78,621 | -€37,906 | -32.5% |
| Amounts payable within one year | 42/48 | €115,182 | €76,418 | -€38,764 | -33.7% |
| Trade debts | 44 | €372 | €7,103 | +€6,731 | +1,807% |
| Suppliers | 440/4 | €372 | €7,103 | +€6,731 | +1,807% |
| Taxes, remuneration and social security | 45 | €30,978 | €27,485 | -€3,493 | -11.3% |
| Taxes | 450/3 | €30,978 | €27,485 | -€3,493 | -11.3% |
| Other amounts payable | 47/48 | €83,832 | €41,830 | -€42,002 | -50.1% |
| Accrued charges and deferred income | 492/3 | €1,345 | €2,204 | +€859 | +63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,993 | €19,341 | -€8,652 | -30.9% |
| Other operating charges | 640/8 | €2,568 | €2,669 | +€101 | +3.9% |
| Gross operating margin | 9900 | €173,601 | €170,396 | -€3,206 | -1.8% |
| Operating profit (loss) | 9901 | €143,041 | €148,386 | +€5,345 | +3.7% |
| Financial income | 75/76B | €11,167 | €14,113 | +€2,947 | +26.4% |
| Recurring financial income | 75 | €11,167 | €14,113 | +€2,947 | +26.4% |
| Financial charges | 65/66B | €174 | €165 | -€9 | -5.4% |
| Recurring financial charges | 65 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €154,033 | €162,334 | +€8,301 | +5.4% |
| Income taxes | 67/77 | €51,632 | €51,425 | -€207 | -0.4% |
| Profit (loss) for the period | 9904 | €102,401 | €110,909 | +€8,508 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,401 | €110,909 | +€8,508 | +8.3% |
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 15 October 2026 via checked.be.