OPTIBI: 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.
What changed
OPTIBI
NACE 85.699, Other educational support services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,690
2024 · -€105,866+€97,176
Equity
€340,643
2024 · €284,299+€56,344
Cash
€207,411
2024 · €201,352+€6,058
Balance sheet total
€1.0m
2024 · €1.0m+€10,623
Largest movements
Assets
- Deferred charges and accrued income -€27,517
down €27,517 (-14.1%), from €194,702 to €167,185
- Receivables within one year +€18,832
up €18,832 (+51.4%), from €36,624 to €55,456
of which Other amounts receivable: +€27,936
Equity and liabilities
- Investment grants +€65,034
up €65,034 (+210.8%), from €30,857 to €95,891
- Other debts -€28,155
down €28,155 (-87.5%), from €32,189 to €4,034
- Current portion of long-term debt -€13,168
down €13,168 (-48.7%), from €27,036 to €13,869
Income statement
- Gross operating margin +€206,024
up €206,024 (+27.2%), from €757,827 to €963,851
- Depreciation +€68,232
up €68,232 (+33.7%), from €202,276 to €270,508
- Staff costs +€53,992
up €53,992 (+8.3%), from €651,003 to €704,995
- Financial income +€11,649
up €11,649 (+457.4%), from €2,547 to €14,195
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.
Result 2024
-€105,866
Gross operating margin
+€206,024
Staff costs
-€53,992
Depreciation
-€68,232
Other operating charges
-€507
Financial income
+€11,649
Financial charges
-€110
Taxes
+€2,344
Result 2025
-€8,690
Cash bridge derived
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.
From operations
+€237,950
Investment
-€283,758
Financing
+€51,866
Cash 2024
€201,352
From operations (derived)
+€237,950
Net result for the year
-€8,690
Depreciation
+€270,508
Receivables within one year
-€18,832
Deferred charges and accrued income
+€27,517
Trade debts
-€8,090
Tax, wage and social debts
+€7,795
Other debts
-€28,155
Accrued charges and deferred income
-€4,105
Investment (derived)
-€283,758
Investment in fixed assets (net)
-€283,758
Financing
+€51,866
Current portion of long-term debt
-€13,168
Contributions, distributions and other
+€65,034
Cash 2025
€207,411
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,007,256 | €1,017,879 | +€10,623 | +1.1% |
| Fixed assets | 21/28 | €574,577 | €587,827 | +€13,250 | +2.3% |
| Intangible fixed assets | 21 | €541,565 | €547,503 | +€5,938 | +1.1% |
| Tangible fixed assets | 22/27 | €33,012 | €40,324 | +€7,311 | +22.1% |
| Plant, machinery and equipment | 23 | €2,907 | €2,561 | -€346 | -11.9% |
| Furniture and vehicles | 24 | €3,088 | €2,101 | -€986 | -31.9% |
| Other tangible fixed assets | 26 | €27,017 | €35,661 | +€8,644 | +32.0% |
| Current assets | 29/58 | €432,679 | €430,052 | -€2,627 | -0.6% |
| Amounts receivable within one year | 40/41 | €36,624 | €55,456 | +€18,832 | +51.4% |
| Trade receivables | 40 | €31,125 | €22,020 | -€9,105 | -29.3% |
| Other amounts receivable | 41 | €5,500 | €33,436 | +€27,936 | +508.0% |
| Cash at bank and in hand | 54/58 | €201,352 | €207,411 | +€6,058 | +3.0% |
| Deferred charges and accrued income | 490/1 | €194,702 | €167,185 | -€27,517 | -14.1% |
| Total equity and liabilities | 10/49 | €1,007,256 | €1,017,879 | +€10,623 | +1.1% |
| Equity | 10/15 | €284,299 | €340,643 | +€56,344 | +19.8% |
| Contributions | 10/11 | €550,200 | €550,200 | = | 0.0% |
| Reserves | 13 | €2,706 | €2,706 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,706 | €2,706 | = | 0.0% |
| Other | 1319 | €2,706 | €2,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€299,464 | -€308,153 | -€8,690 | -2.9% |
| Investment grants | 15 | €30,857 | €95,891 | +€65,034 | +210.8% |
| Amounts payable | 17/49 | €722,957 | €677,235 | -€45,722 | -6.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €332,844 | €291,227 | -€41,617 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €27,036 | €13,869 | -€13,168 | -48.7% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €81,187 | €73,098 | -€8,090 | -10.0% |
| Suppliers | 440/4 | €81,187 | €73,098 | -€8,090 | -10.0% |
| Taxes, remuneration and social security | 45 | €117,431 | €125,226 | +€7,795 | +6.6% |
| Taxes | 450/3 | €59,345 | €55,927 | -€3,418 | -5.8% |
| Remuneration and social security | 454/9 | €58,086 | €69,299 | +€11,213 | +19.3% |
| Other amounts payable | 47/48 | €32,189 | €4,034 | -€28,155 | -87.5% |
| Accrued charges and deferred income | 492/3 | €390,113 | €386,009 | -€4,105 | -1.1% |
| Remuneration, social security and pensions | 62 | €651,003 | €704,995 | +€53,992 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,276 | €270,508 | +€68,232 | +33.7% |
| Other operating charges | 640/8 | €10,202 | €10,709 | +€507 | +5.0% |
| Gross operating margin | 9900 | €757,827 | €963,851 | +€206,024 | +27.2% |
| Operating profit (loss) | 9901 | -€105,654 | -€22,360 | +€83,293 | +78.8% |
| Financial income | 75/76B | €2,547 | €14,195 | +€11,649 | +457.4% |
| Recurring financial income | 75 | €2,547 | €14,195 | +€11,649 | +457.4% |
| Financial charges | 65/66B | €8,229 | €8,340 | +€110 | +1.3% |
| Recurring financial charges | 65 | €8,229 | €8,340 | +€110 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€111,336 | -€16,504 | +€94,832 | +85.2% |
| Income taxes | 67/77 | -€5,470 | -€7,815 | -€2,344 | -42.9% |
| Profit (loss) for the period | 9904 | -€105,866 | -€8,690 | +€97,176 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,866 | -€8,690 | +€97,176 | +91.8% |
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 10 October 2026 via checked.be.