OptiBizz: 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.
OptiBizz
Largest movements
- Tangible fixed assets +€88,704
up €88,704 (+56.4%), from €157,155 to €245,859
of which Land and buildings: +€107,952
- Receivables within one year +€42,253
up €42,253 (+89.7%), from €47,108 to €89,361
of which Trade receivables: +€43,921
- Cash +€40,168
up €40,168 (+113.3%), from €35,467 to €75,635
mainly Debts after one year (+€110,930) and Advances received (+€30,159)
- Stocks and contracts +€13,500
up €13,500 (+168.8%), from €8,000 to €21,500
- Receivables after one year +€12,135
new in 2025: €12,135
- Debts after one year +€110,930
up €110,930 (+184.3%), from €60,185 to €171,115
- Advances received +€30,159
new in 2025: €30,159
- Trade debts +€24,876
new in 2025: €24,876
- Tax, wage and social debts +€24,123
up €24,123 (+758.8%), from €3,179 to €27,302
- Reserves +€7,822
up €7,822 (+5.1%), from €152,355 to €160,177
of which Distributable reserves: +€9,682
- Turnover +€170,376
new in 2025: €170,376
- Purchases and services +€142,622
new in 2025: €142,622
- Gross operating margin +€10,154
up €10,154 (+28.5%), from €35,605 to €45,759
- Depreciation -€3,106
down €3,106 (-11.7%), from €26,549 to €23,443
- Financial charges +€2,905
up €2,905 (+89.7%), from €3,239 to €6,144
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 | €278,054 | €474,815 | +€196,761 | +70.8% |
| Fixed assets | 21/28 | €157,155 | €245,859 | +€88,704 | +56.4% |
| Tangible fixed assets | 22/27 | €157,155 | €245,859 | +€88,704 | +56.4% |
| Land and buildings | 22 | €95,502 | €203,454 | +€107,952 | +113.0% |
| Furniture and vehicles | 24 | €61,652 | €42,405 | -€19,248 | -31.2% |
| Current assets | 29/58 | €120,900 | €228,956 | +€108,056 | +89.4% |
| Amounts receivable after more than one year | 29 | - | €12,135 | +€12,135 | |
| Other amounts receivable | 291 | - | €12,135 | +€12,135 | |
| Stocks and contracts in progress | 3 | €8,000 | €21,500 | +€13,500 | +168.8% |
| Stocks | 30/36 | €8,000 | €21,500 | +€13,500 | +168.8% |
| Amounts receivable within one year | 40/41 | €47,108 | €89,361 | +€42,253 | +89.7% |
| Trade receivables | 40 | €36,148 | €80,069 | +€43,921 | +121.5% |
| Other amounts receivable | 41 | €10,960 | €9,292 | -€1,668 | -15.2% |
| Current investments | 50/53 | €30,325 | €30,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,467 | €75,635 | +€40,168 | +113.3% |
| Total equity and liabilities | 10/49 | €278,054 | €474,815 | +€196,761 | +70.8% |
| Equity | 10/15 | €170,955 | €178,777 | +€7,822 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,355 | €160,177 | +€7,822 | +5.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €150,495 | €160,177 | +€9,682 | +6.4% |
| Amounts payable | 17/49 | €107,099 | €296,038 | +€188,938 | +176.4% |
| Amounts payable after more than one year | 17 | €60,185 | €171,115 | +€110,930 | +184.3% |
| Financial debts | 170/4 | €60,185 | €171,115 | +€110,930 | +184.3% |
| Amounts payable within one year | 42/48 | €46,914 | €124,880 | +€77,966 | +166.2% |
| Current portion of amounts payable after more than one year | 42 | €27,359 | €29,337 | +€1,978 | +7.2% |
| Financial debts | 43 | €1,280 | €3,205 | +€1,925 | +150.4% |
| Credit institutions | 430/8 | €1,280 | €3,205 | +€1,925 | +150.4% |
| Trade debts | 44 | - | €24,876 | +€24,876 | |
| Suppliers | 440/4 | - | €24,876 | +€24,876 | |
| Advances received on contracts in progress | 46 | - | €30,159 | +€30,159 | |
| Taxes, remuneration and social security | 45 | €3,179 | €27,302 | +€24,123 | +758.8% |
| Taxes | 450/3 | €3,179 | €27,302 | +€24,123 | +758.8% |
| Other amounts payable | 47/48 | €15,095 | €10,000 | -€5,095 | -33.8% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Turnover | 70 | - | €170,376 | +€170,376 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €142,622 | +€142,622 | |
| Remuneration, social security and pensions | 62 | €2,077 | - | -€2,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,549 | €23,443 | -€3,106 | -11.7% |
| Other operating charges | 640/8 | €1,387 | €1,384 | -€4 | -0.3% |
| Non-recurring operating charges | 66A | €169 | €5,502 | +€5,333 | +3153.8% |
| Gross operating margin | 9900 | €35,605 | €45,759 | +€10,154 | +28.5% |
| Operating profit (loss) | 9901 | €5,423 | €15,430 | +€10,007 | +184.5% |
| Financial income | 75/76B | €28 | €129 | +€101 | +357.3% |
| Recurring financial income | 75 | €28 | €129 | +€101 | +357.3% |
| Financial charges | 65/66B | €3,239 | €6,144 | +€2,905 | +89.7% |
| Recurring financial charges | 65 | €3,239 | €6,144 | +€2,905 | +89.7% |
| Profit (loss) for the period before taxes | 9903 | €2,212 | €9,415 | +€7,202 | +325.6% |
| Income taxes | 67/77 | €1,060 | €1,593 | +€533 | +50.2% |
| Profit (loss) for the period | 9904 | €1,152 | €7,822 | +€6,670 | +578.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,152 | €7,822 | +€6,670 | +578.8% |
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.