OPTIAIR 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.
OPTIAIR SERVICE
Largest movements
- Current investments -€80,000
no longer reported in 2026 (was €80,000)
- Cash +€61,084
up €61,084 (+385%), from €15,882 to €76,966
mainly Current investments (+€80,000) and Deferred charges and accrued income (+€614)
- Profit (loss) carried forward -€18,335
down €18,335 (-74.2%), from -€24,713 to -€43,048
- Tax, wage and social debts -€1,149
no longer reported in 2026 (was €1,149)
of which Taxes: -€579
- Gross operating margin +€5,182
up €5,182 (+21.8%), from -€23,756 to -€18,575
- Financial income -€2,547
down €2,547 (-73.8%), from €3,449 to €903
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,997 | €78,055 | -€19,943 | -20.4% |
| Current assets | 29/58 | €97,997 | €78,055 | -€19,943 | -20.4% |
| Amounts receivable within one year | 40/41 | €1,364 | €952 | -€412 | -30.2% |
| Trade receivables | 40 | €329 | €264 | -€65 | -19.7% |
| Other amounts receivable | 41 | €1,035 | €688 | -€347 | -33.5% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €15,882 | €76,966 | +€61,084 | +385% |
| Deferred charges and accrued income | 490/1 | €752 | €137 | -€614 | -81.7% |
| Total equity and liabilities | 10/49 | €97,997 | €78,055 | -€19,943 | -20.4% |
| Equity | 10/15 | €94,676 | €76,341 | -€18,335 | -19.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €106,989 | €106,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,466 | €2,466 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,466 | €2,466 | = | 0.0% |
| Distributable reserves | 133 | €104,523 | €104,523 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,713 | -€43,048 | -€18,335 | -74.2% |
| Amounts payable | 17/49 | €3,321 | €1,714 | -€1,607 | -48.4% |
| Amounts payable within one year | 42/48 | €3,321 | €1,714 | -€1,607 | -48.4% |
| Trade debts | 44 | €1,975 | €1,635 | -€340 | -17.2% |
| Suppliers | 440/4 | €1,975 | €1,635 | -€340 | -17.2% |
| Taxes, remuneration and social security | 45 | €1,149 | - | -€1,149 | |
| Taxes | 450/3 | €579 | - | -€579 | |
| Remuneration and social security | 454/9 | €570 | - | -€570 | |
| Other amounts payable | 47/48 | €197 | €79 | -€118 | -59.9% |
| Non-recurring operating income | 76A | €2,994 | - | -€2,994 | |
| Other operating charges | 640/8 | €635 | €523 | -€112 | -17.6% |
| Non-recurring operating charges | 66A | €790 | - | -€790 | |
| Gross operating margin | 9900 | -€23,756 | -€18,575 | +€5,182 | +21.8% |
| Operating profit (loss) | 9901 | -€25,181 | -€19,097 | +€6,084 | +24.2% |
| Financial income | 75/76B | €3,449 | €903 | -€2,547 | -73.8% |
| Recurring financial income | 75 | €3,449 | €903 | -€2,547 | -73.8% |
| Financial charges | 65/66B | €138 | €140 | +€2 | +1.5% |
| Recurring financial charges | 65 | €138 | €140 | +€2 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,870 | -€18,335 | +€3,535 | +16.2% |
| Profit (loss) for the period | 9904 | -€21,870 | -€18,335 | +€3,535 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,870 | -€18,335 | +€3,535 | +16.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.