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 after one year -€450,000
no longer reported in 2025 (was €450,000)
- Cash +€126,504
up €126,504 (+20,797%), from €608 to €127,113
mainly Receivables after one year (+€450,000) and Net result for the year (+€193,838)
- Receivables within one year +€60,885
up €60,885 (+77.6%), from €78,496 to €139,381
of which Other amounts receivable: +€66,636
- Tangible fixed assets +€8,098
up €8,098 (+175%), from €4,619 to €12,717
- Deferred charges and accrued income -€7,916
down €7,916 (-70.6%), from €11,207 to €3,291
- Profit (loss) carried forward -€406,162
down €406,162 (-89.0%), from €456,280 to €50,118
- Tax, wage and social debts +€87,663
up €87,663 (+229%), from €38,227 to €125,890
- Short-term financial debts +€82,592
up €82,592 (+330%), from €25,000 to €107,592
- Other debts -€20,246
no longer reported in 2025 (was €20,246)
- Trade debts -€6,275
no longer reported in 2025 (was €6,275)
- Gross operating margin +€24,743
up €24,743 (+9.8%), from €253,676 to €278,419
- Other operating charges -€8,247
down €8,247 (-59.1%), from €13,956 to €5,709
- Taxes +€6,900
up €6,900 (+10.4%), from €66,600 to €73,500
- Financial income -€6,781
down €6,781 (-77.5%), from €8,753 to €1,973
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 | €546,030 | €283,601 | -€262,429 | -48.1% |
| Fixed assets | 21/28 | €5,719 | €13,817 | +€8,098 | +142% |
| Tangible fixed assets | 22/27 | €4,619 | €12,717 | +€8,098 | +175% |
| Furniture and vehicles | 24 | €4,619 | €12,717 | +€8,098 | +175% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €540,311 | €269,784 | -€270,527 | -50.1% |
| Amounts receivable after more than one year | 29 | €450,000 | - | -€450,000 | |
| Other amounts receivable | 291 | €450,000 | - | -€450,000 | |
| Amounts receivable within one year | 40/41 | €78,496 | €139,381 | +€60,885 | +77.6% |
| Trade receivables | 40 | €78,496 | €72,745 | -€5,751 | -7.3% |
| Other amounts receivable | 41 | - | €66,636 | +€66,636 | |
| Cash at bank and in hand | 54/58 | €608 | €127,113 | +€126,504 | +20,797% |
| Deferred charges and accrued income | 490/1 | €11,207 | €3,291 | -€7,916 | -70.6% |
| Total equity and liabilities | 10/49 | €546,030 | €283,601 | -€262,429 | -48.1% |
| Equity | 10/15 | €456,281 | €50,119 | -€406,162 | -89.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,280 | €50,118 | -€406,162 | -89.0% |
| Amounts payable | 17/49 | €89,748 | €233,482 | +€143,733 | +160% |
| Amounts payable within one year | 42/48 | €89,748 | €233,482 | +€143,733 | +160% |
| Financial debts | 43 | €25,000 | €107,592 | +€82,592 | +330% |
| Credit institutions | 430/8 | €25,000 | €107,592 | +€82,592 | +330% |
| Trade debts | 44 | €6,275 | - | -€6,275 | |
| Suppliers | 440/4 | €6,275 | - | -€6,275 | |
| Taxes, remuneration and social security | 45 | €38,227 | €125,890 | +€87,663 | +229% |
| Taxes | 450/3 | €38,227 | €125,890 | +€87,663 | +229% |
| Other amounts payable | 47/48 | €20,246 | - | -€20,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,843 | €3,465 | +€623 | +21.9% |
| Other operating charges | 640/8 | €13,956 | €5,709 | -€8,247 | -59.1% |
| Gross operating margin | 9900 | €253,676 | €278,419 | +€24,743 | +9.8% |
| Operating profit (loss) | 9901 | €236,878 | €269,245 | +€32,367 | +13.7% |
| Financial income | 75/76B | €8,753 | €1,973 | -€6,781 | -77.5% |
| Recurring financial income | 75 | €8,753 | €1,973 | -€6,781 | -77.5% |
| Financial charges | 65/66B | €4,266 | €3,880 | -€387 | -9.1% |
| Recurring financial charges | 65 | €4,266 | €3,880 | -€387 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €241,365 | €267,338 | +€25,974 | +10.8% |
| Income taxes | 67/77 | €66,600 | €73,500 | +€6,900 | +10.4% |
| Profit (loss) for the period | 9904 | €174,765 | €193,838 | +€19,073 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,765 | €193,838 | +€19,073 | +10.9% |
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 24 October 2026 via checked.be.