Optibilan: what changed
Two fiscal 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.
Optibilan
Largest movements
- Cash +€111,636
up €111,636 (+119.6%), from €93,366 to €205,002
mainly Net result for the year (+€60,212) and Investment in fixed assets (net) (+€55,950)
- Financial fixed assets -€66,000
down €66,000 (-100.0%), from €66,000 to €0
- Current investments +€24,197
up €24,197 (+55.1%), from €43,924 to €68,121
- Tangible fixed assets -€11,843
down €11,843 (-20.2%), from €58,694 to €46,851
of which Furniture and vehicles: -€19,937
- Receivables within one year -€8,340
down €8,340 (-54.0%), from €15,430 to €7,090
of which Trade receivables: -€9,050
- Reserves +€51,598
up €51,598 (+26.1%), from €197,421 to €249,019
- Debts after one year -€9,080
down €9,080 (-39.5%), from €23,014 to €13,934
- Tax, wage and social debts +€6,715
up €6,715 (+46.5%), from €14,445 to €21,160
of which Taxes: +€9,315
- Gross operating margin +€24,682
up €24,682 (+31.1%), from €79,447 to €104,129
- Taxes +€8,477
up €8,477 (+51.2%), from €16,551 to €25,028
- Depreciation +€1,406
up €1,406 (+6.9%), from €20,487 to €21,893
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,544 | €328,127 | +€48,583 | +17.4% |
| Fixed assets | 21/28 | €124,694 | €46,851 | -€77,843 | -62.4% |
| Tangible fixed assets | 22/27 | €58,694 | €46,851 | -€11,843 | -20.2% |
| Plant, machinery and equipment | 23 | €1,594 | €1,168 | -€425 | -26.7% |
| Furniture and vehicles | 24 | €57,100 | €37,164 | -€19,937 | -34.9% |
| Other tangible fixed assets | 26 | - | €8,519 | +€8,519 | |
| Financial fixed assets | 28 | €66,000 | €0 | -€66,000 | -100.0% |
| Current assets | 29/58 | €154,850 | €281,276 | +€126,426 | +81.6% |
| Amounts receivable within one year | 40/41 | €15,430 | €7,090 | -€8,340 | -54.0% |
| Trade receivables | 40 | €15,430 | €6,380 | -€9,050 | -58.7% |
| Other amounts receivable | 41 | €0 | €710 | +€710 | |
| Current investments | 50/53 | €43,924 | €68,121 | +€24,197 | +55.1% |
| Cash at bank and in hand | 54/58 | €93,366 | €205,002 | +€111,636 | +119.6% |
| Deferred charges and accrued income | 490/1 | €2,130 | €1,063 | -€1,067 | -50.1% |
| Total equity and liabilities | 10/49 | €279,544 | €328,127 | +€48,583 | +17.4% |
| Equity | 10/15 | €216,021 | €267,619 | +€51,598 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,421 | €249,019 | +€51,598 | +26.1% |
| Distributable reserves | 133 | €197,421 | €249,019 | +€51,598 | +26.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,523 | €60,508 | -€3,014 | -4.7% |
| Amounts payable after more than one year | 17 | €23,014 | €13,934 | -€9,080 | -39.5% |
| Financial debts | 170/4 | €23,014 | €13,934 | -€9,080 | -39.5% |
| Amounts payable within one year | 42/48 | €40,509 | €46,574 | +€6,065 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €8,915 | €9,080 | +€165 | +1.8% |
| Trade debts | 44 | €4 | €173 | +€169 | +4234.0% |
| Suppliers | 440/4 | €4 | €173 | +€169 | +4234.0% |
| Taxes, remuneration and social security | 45 | €14,445 | €21,160 | +€6,715 | +46.5% |
| Taxes | 450/3 | €11,845 | €21,160 | +€9,315 | +78.6% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100.0% |
| Other amounts payable | 47/48 | €17,144 | €16,161 | -€983 | -5.7% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,487 | €21,893 | +€1,406 | +6.9% |
| Other operating charges | 640/8 | €1,066 | €906 | -€159 | -14.9% |
| Gross operating margin | 9900 | €79,447 | €104,129 | +€24,682 | +31.1% |
| Operating profit (loss) | 9901 | €57,894 | €81,330 | +€23,435 | +40.5% |
| Financial income | 75/76B | €3,783 | €4,659 | +€876 | +23.2% |
| Recurring financial income | 75 | €3,783 | €4,659 | +€876 | +23.2% |
| Financial charges | 65/66B | €1,024 | €749 | -€275 | -26.9% |
| Recurring financial charges | 65 | €1,024 | €749 | -€275 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €60,653 | €85,240 | +€24,587 | +40.5% |
| Income taxes | 67/77 | €16,551 | €25,028 | +€8,477 | +51.2% |
| Profit (loss) for the period | 9904 | €44,102 | €60,212 | +€16,110 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,102 | €60,212 | +€16,110 | +36.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.