OPTIBEX: 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.
OPTIBEX
Largest movements
- Cash -€7,843
down €7,843 (-15.2%), from €51,756 to €43,913
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€5,009)
- Receivables within one year +€3,871
up €3,871 (+25.5%), from €15,182 to €19,053
of which Trade receivables: +€3,531
- Reserves +€15,000
up €15,000 (+389%), from €3,859 to €18,859
- Profit (loss) carried forward -€13,963
down €13,963 (-52.2%), from €26,738 to €12,774
- Tax, wage and social debts -€5,009
down €5,009 (-78.8%), from €6,354 to €1,346
- Taxes +€1,518
up €1,518 (+26.1%), from €5,827 to €7,346
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 | €71,895 | €67,923 | -€3,972 | -5.5% |
| Fixed assets | 21/28 | €4,958 | €4,958 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,958 | €4,958 | = | 0.0% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Current assets | 29/58 | €66,938 | €62,965 | -€3,972 | -5.9% |
| Amounts receivable within one year | 40/41 | €15,182 | €19,053 | +€3,871 | +25.5% |
| Trade receivables | 40 | - | €3,531 | +€3,531 | |
| Other amounts receivable | 41 | €15,182 | €15,522 | +€340 | +2.2% |
| Cash at bank and in hand | 54/58 | €51,756 | €43,913 | -€7,843 | -15.2% |
| Total equity and liabilities | 10/49 | €71,895 | €67,923 | -€3,972 | -5.5% |
| Equity | 10/15 | €49,189 | €50,225 | +€1,037 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,859 | €18,859 | +€15,000 | +389% |
| Distributable reserves | 133 | €3,859 | €18,859 | +€15,000 | +389% |
| Profit (loss) carried forward | 14 | €26,738 | €12,774 | -€13,963 | -52.2% |
| Amounts payable | 17/49 | €22,707 | €17,698 | -€5,009 | -22.1% |
| Amounts payable within one year | 42/48 | €22,707 | €17,698 | -€5,009 | -22.1% |
| Trade debts | 44 | €700 | €700 | = | 0.0% |
| Suppliers | 440/4 | €700 | €700 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,354 | €1,346 | -€5,009 | -78.8% |
| Taxes | 450/3 | €6,354 | €1,346 | -€5,009 | -78.8% |
| Other amounts payable | 47/48 | €15,652 | €15,652 | = | 0.0% |
| Other operating charges | 640/8 | €4,116 | €4,238 | +€123 | +3.0% |
| Gross operating margin | 9900 | €26,714 | €26,800 | +€86 | +0.3% |
| Operating profit (loss) | 9901 | €22,598 | €22,562 | -€36 | -0.2% |
| Financial income | 75/76B | €711 | €821 | +€110 | +15.4% |
| Recurring financial income | 75 | €711 | €821 | +€110 | +15.4% |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €23,309 | €23,382 | +€73 | +0.3% |
| Income taxes | 67/77 | €5,827 | €7,346 | +€1,518 | +26.1% |
| Profit (loss) for the period | 9904 | €17,482 | €16,037 | -€1,445 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,482 | €16,037 | -€1,445 | -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.