OPTI-WOOD: 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-WOOD
Largest movements
- Stocks and contracts +€84,213
up €84,213 (+126%), from €66,783 to €150,996
- Receivables within one year -€17,123
down €17,123 (-85.5%), from €20,016 to €2,893
of which Trade receivables: -€16,476
- Tangible fixed assets +€12,946
up €12,946 (+1,549%), from €836 to €13,782
- Other debts +€113,940
up €113,940 (+762%), from €14,957 to €128,898
- Reserves -€18,407
down €18,407 (-52.2%), from €35,263 to €16,856
of which Distributable reserves: -€18,407
- Trade debts -€17,315
down €17,315 (-99.6%), from €17,377 to €62
- Gross operating margin +€19,865
up €19,865 (+54.7%), from -€36,292 to -€16,427
- Depreciation -€574
down €574 (-40.7%), from €1,410 to €836
- Other operating charges +€514
up €514 (+64.7%), from €794 to €1,308
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 | €88,648 | €168,341 | +€79,693 | +89.9% |
| Fixed assets | 21/28 | €836 | €13,782 | +€12,946 | +1,549% |
| Tangible fixed assets | 22/27 | €836 | €13,782 | +€12,946 | +1,549% |
| Furniture and vehicles | 24 | €836 | €13,782 | +€12,946 | +1,549% |
| Current assets | 29/58 | €87,812 | €154,560 | +€66,748 | +76.0% |
| Stocks and contracts in progress | 3 | €66,783 | €150,996 | +€84,213 | +126% |
| Stocks | 30/36 | €66,783 | €150,996 | +€84,213 | +126% |
| Amounts receivable within one year | 40/41 | €20,016 | €2,893 | -€17,123 | -85.5% |
| Trade receivables | 40 | €19,369 | €2,893 | -€16,476 | -85.1% |
| Other amounts receivable | 41 | €647 | - | -€647 | |
| Cash at bank and in hand | 54/58 | €1,013 | €671 | -€342 | -33.7% |
| Total equity and liabilities | 10/49 | €88,648 | €168,341 | +€79,693 | +89.9% |
| Equity | 10/15 | €53,813 | €35,406 | -€18,407 | -34.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €35,263 | €16,856 | -€18,407 | -52.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €33,408 | €15,001 | -€18,407 | -55.1% |
| Provisions and deferred taxes | 16 | €2,500 | €2,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €2,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €32,335 | €130,436 | +€98,101 | +303% |
| Amounts payable within one year | 42/48 | €32,335 | €130,436 | +€98,101 | +303% |
| Trade debts | 44 | €17,377 | €62 | -€17,315 | -99.6% |
| Suppliers | 440/4 | €17,377 | €62 | -€17,315 | -99.6% |
| Taxes, remuneration and social security | 45 | - | €1,476 | +€1,476 | |
| Taxes | 450/3 | - | €1,476 | +€1,476 | |
| Other amounts payable | 47/48 | €14,957 | €128,898 | +€113,940 | +762% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,410 | €836 | -€574 | -40.7% |
| Other operating charges | 640/8 | €794 | €1,308 | +€514 | +64.7% |
| Gross operating margin | 9900 | -€36,292 | -€16,427 | +€19,865 | +54.7% |
| Operating profit (loss) | 9901 | -€38,496 | -€18,570 | +€19,926 | +51.8% |
| Financial income | 75/76B | €18 | €163 | +€145 | +811% |
| Recurring financial income | 75 | €18 | €163 | +€145 | +811% |
| Financial charges | 65/66B | €33 | €0 | -€33 | -99.9% |
| Recurring financial charges | 65 | €33 | €0 | -€33 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,511 | -€18,407 | +€20,104 | +52.2% |
| Profit (loss) for the period | 9904 | -€38,511 | -€18,407 | +€20,104 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,511 | -€18,407 | +€20,104 | +52.2% |
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 25 October 2026 via checked.be.