OptiBiz: 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.
OptiBiz
Largest movements
- Intangible fixed assets -€1,201
down €1,201 (-65.2%), from €1,841 to €641
- Cash +€872
up €872 (+37.5%), from €2,326 to €3,198
mainly Debts after one year (+€42,000) and Trade debts (+€3,167)
- Tangible fixed assets -€628
down €628 (-50.8%), from €1,235 to €607
- Receivables within one year -€376
down €376 (-53.1%), from €708 to €332
of which Trade receivables: -€708
- Debts after one year +€42,000
up €42,000 (+81.2%), from €51,700 to €93,700
- Other debts -€26,875
down €26,875 (-98.3%), from €27,326 to €451
- Profit (loss) carried forward -€19,692
down €19,692 (-20.7%), from -€95,330 to -€115,022
- Trade debts +€3,167
up €3,167 (+167.8%), from €1,887 to €5,054
- Tax, wage and social debts +€68
up €68 (+101.0%), from €67 to €135
- Gross operating margin -€16,326
down €16,326 (-2040.5%), from -€800 to -€17,126
- Depreciation -€1,117
down €1,117 (-37.9%), from €2,946 to €1,828
- Other operating charges -€184
down €184 (-23.6%), from €780 to €596
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 | €6,111 | €4,778 | -€1,333 | -21.8% |
| Fixed assets | 21/28 | €3,076 | €1,248 | -€1,828 | -59.4% |
| Intangible fixed assets | 21 | €1,841 | €641 | -€1,201 | -65.2% |
| Tangible fixed assets | 22/27 | €1,235 | €607 | -€628 | -50.8% |
| Plant, machinery and equipment | 23 | €1,235 | €607 | -€628 | -50.8% |
| Current assets | 29/58 | €3,035 | €3,530 | +€496 | +16.3% |
| Amounts receivable within one year | 40/41 | €708 | €332 | -€376 | -53.1% |
| Trade receivables | 40 | €708 | - | -€708 | |
| Other amounts receivable | 41 | - | €332 | +€332 | |
| Cash at bank and in hand | 54/58 | €2,326 | €3,198 | +€872 | +37.5% |
| Total equity and liabilities | 10/49 | €6,111 | €4,778 | -€1,333 | -21.8% |
| Equity | 10/15 | -€74,870 | -€94,562 | -€19,692 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,330 | -€115,022 | -€19,692 | -20.7% |
| Amounts payable | 17/49 | €80,981 | €99,340 | +€18,359 | +22.7% |
| Amounts payable after more than one year | 17 | €51,700 | €93,700 | +€42,000 | +81.2% |
| Financial debts | 170/4 | €51,700 | €93,700 | +€42,000 | +81.2% |
| Amounts payable within one year | 42/48 | €29,281 | €5,640 | -€23,641 | -80.7% |
| Trade debts | 44 | €1,887 | €5,054 | +€3,167 | +167.8% |
| Suppliers | 440/4 | €1,887 | €5,054 | +€3,167 | +167.8% |
| Taxes, remuneration and social security | 45 | €67 | €135 | +€68 | +101.0% |
| Taxes | 450/3 | €67 | €135 | +€68 | +101.0% |
| Other amounts payable | 47/48 | €27,326 | €451 | -€26,875 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,946 | €1,828 | -€1,117 | -37.9% |
| Other operating charges | 640/8 | €780 | €596 | -€184 | -23.6% |
| Non-recurring operating charges | 66A | €1,515 | - | -€1,515 | |
| Gross operating margin | 9900 | -€800 | -€17,126 | -€16,326 | -2040.5% |
| Operating profit (loss) | 9901 | -€6,041 | -€19,551 | -€13,510 | -223.6% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €163 | €165 | +€1 | +0.9% |
| Recurring financial charges | 65 | €163 | €165 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,204 | -€19,692 | -€13,488 | -217.4% |
| Profit (loss) for the period | 9904 | -€6,204 | -€19,692 | -€13,488 | -217.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,204 | -€19,692 | -€13,488 | -217.4% |
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 5 October 2026 via checked.be.