OPTIBIM: 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.
OPTIBIM
Largest movements
- Receivables within one year +€71,841
up €71,841 (+403%), from €17,824 to €89,665
of which Other amounts receivable: +€57,277
- Tangible fixed assets +€59,633
up €59,633 (+279%), from €21,353 to €80,986
of which Plant, machinery and equipment: +€63,369
- Cash +€24,834
up €24,834 (+98.1%), from €25,316 to €50,150
mainly Debts after one year (+€87,250) and Current portion of long-term debt (+€30,921)
- Debts after one year +€87,250
new in 2025: €87,250
- Current portion of long-term debt +€30,921
new in 2025: €30,921
- Profit (loss) carried forward +€28,822
up €28,822 (+87.6%), from €32,909 to €61,731
- Tax, wage and social debts +€6,428
up €6,428 (+62.6%), from €10,276 to €16,704
of which Taxes: +€3,819
- Trade debts +€3,937
up €3,937 (+26.7%), from €14,758 to €18,695
- Gross operating margin +€40,640
up €40,640 (+21.9%), from €185,814 to €226,454
- Staff costs +€28,234
up €28,234 (+19.4%), from €145,868 to €174,102
- Depreciation +€6,726
up €6,726 (+88.8%), from €7,572 to €14,298
- Financial charges +€3,165
up €3,165 (+1,122%), from €282 to €3,447
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 | €64,493 | €220,801 | +€156,308 | +242% |
| Fixed assets | 21/28 | €21,353 | €80,986 | +€59,633 | +279% |
| Tangible fixed assets | 22/27 | €21,353 | €80,986 | +€59,633 | +279% |
| Plant, machinery and equipment | 23 | €14,962 | €78,331 | +€63,369 | +424% |
| Furniture and vehicles | 24 | €6,391 | €2,655 | -€3,736 | -58.5% |
| Current assets | 29/58 | €43,140 | €139,815 | +€96,675 | +224% |
| Amounts receivable within one year | 40/41 | €17,824 | €89,665 | +€71,841 | +403% |
| Trade receivables | 40 | €11,575 | €26,139 | +€14,564 | +126% |
| Other amounts receivable | 41 | €6,249 | €63,526 | +€57,277 | +917% |
| Cash at bank and in hand | 54/58 | €25,316 | €50,150 | +€24,834 | +98.1% |
| Total equity and liabilities | 10/49 | €64,493 | €220,801 | +€156,308 | +242% |
| Equity | 10/15 | €38,409 | €67,231 | +€28,822 | +75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Other | 1319 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,909 | €61,731 | +€28,822 | +87.6% |
| Amounts payable | 17/49 | €26,084 | €153,570 | +€127,486 | +489% |
| Amounts payable after more than one year | 17 | - | €87,250 | +€87,250 | |
| Financial debts | 170/4 | - | €87,250 | +€87,250 | |
| Amounts payable within one year | 42/48 | €26,084 | €66,320 | +€40,236 | +154% |
| Current portion of amounts payable after more than one year | 42 | - | €30,921 | +€30,921 | |
| Trade debts | 44 | €14,758 | €18,695 | +€3,937 | +26.7% |
| Suppliers | 440/4 | €14,758 | €18,695 | +€3,937 | +26.7% |
| Taxes, remuneration and social security | 45 | €10,276 | €16,704 | +€6,428 | +62.6% |
| Taxes | 450/3 | €3,500 | €7,319 | +€3,819 | +109% |
| Remuneration and social security | 454/9 | €6,776 | €9,385 | +€2,609 | +38.5% |
| Other amounts payable | 47/48 | €1,050 | - | -€1,050 | |
| Remuneration, social security and pensions | 62 | €145,868 | €174,102 | +€28,234 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,572 | €14,298 | +€6,726 | +88.8% |
| Other operating charges | 640/8 | €642 | €766 | +€124 | +19.3% |
| Gross operating margin | 9900 | €185,814 | €226,454 | +€40,640 | +21.9% |
| Operating profit (loss) | 9901 | €31,732 | €37,288 | +€5,556 | +17.5% |
| Financial income | 75/76B | €188 | - | -€188 | |
| Recurring financial income | 75 | €188 | - | -€188 | |
| Financial charges | 65/66B | €282 | €3,447 | +€3,165 | +1,122% |
| Recurring financial charges | 65 | €282 | €3,447 | +€3,165 | +1,122% |
| Profit (loss) for the period before taxes | 9903 | €31,638 | €33,841 | +€2,203 | +7.0% |
| Income taxes | 67/77 | €3,500 | €5,019 | +€1,519 | +43.4% |
| Profit (loss) for the period | 9904 | €28,138 | €28,822 | +€684 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,138 | €28,822 | +€684 | +2.4% |
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 29 October 2026 via checked.be.