OPTIBO RUSTPUNT: 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.
OPTIBO RUSTPUNT
Largest movements
- Cash +€35,199
up €35,199 (+17.8%), from €198,265 to €233,465
mainly Other debts (+€198,761) and Net result for the year (+€88,049)
- Tangible fixed assets +€24,603
up €24,603 (+12.4%), from €198,833 to €223,436
of which Furniture and vehicles: +€41,550
- Other debts +€198,761
up €198,761 (+1112.1%), from €17,872 to €216,633
- Reserves -€144,951
down €144,951 (-62.1%), from €233,475 to €88,524
- Tax, wage and social debts +€21,273
up €21,273 (+92.8%), from €22,923 to €44,196
of which Taxes: +€19,268
- Debts after one year -€13,443
down €13,443 (-10.3%), from €130,332 to €116,889
- Trade debts +€6,466
up €6,466 (+35.2%), from €18,367 to €24,832
- Gross operating margin +€21,628
up €21,628 (+16.4%), from €132,110 to €153,738
- Taxes +€6,234
up €6,234 (+29.9%), from €20,829 to €27,064
- Depreciation +€1,567
up €1,567 (+5.5%), from €28,669 to €30,236
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 | €453,771 | €519,517 | +€65,746 | +14.5% |
| Fixed assets | 21/28 | €198,833 | €223,436 | +€24,603 | +12.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €198,833 | €223,436 | +€24,603 | +12.4% |
| Land and buildings | 22 | €112,876 | €106,136 | -€6,740 | -6.0% |
| Plant, machinery and equipment | 23 | €29,219 | €25,031 | -€4,189 | -14.3% |
| Furniture and vehicles | 24 | €18,594 | €60,144 | +€41,550 | +223.5% |
| Other tangible fixed assets | 26 | €38,143 | €32,125 | -€6,018 | -15.8% |
| Current assets | 29/58 | €254,939 | €296,081 | +€41,143 | +16.1% |
| Stocks and contracts in progress | 3 | €53,178 | €57,723 | +€4,545 | +8.5% |
| Stocks | 30/36 | €53,178 | €57,723 | +€4,545 | +8.5% |
| Amounts receivable within one year | 40/41 | €159 | €182 | +€23 | +14.2% |
| Trade receivables | 40 | €159 | €182 | +€23 | +14.2% |
| Cash at bank and in hand | 54/58 | €198,265 | €233,465 | +€35,199 | +17.8% |
| Deferred charges and accrued income | 490/1 | €3,336 | €4,712 | +€1,376 | +41.2% |
| Total equity and liabilities | 10/49 | €453,771 | €519,517 | +€65,746 | +14.5% |
| Equity | 10/15 | €248,475 | €103,524 | -€144,951 | -58.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €233,475 | €88,524 | -€144,951 | -62.1% |
| Distributable reserves | 133 | €233,475 | €88,524 | -€144,951 | -62.1% |
| Amounts payable | 17/49 | €205,297 | €415,994 | +€210,697 | +102.6% |
| Amounts payable after more than one year | 17 | €130,332 | €116,889 | -€13,443 | -10.3% |
| Financial debts | 170/4 | €130,332 | €116,889 | -€13,443 | -10.3% |
| Amounts payable within one year | 42/48 | €74,965 | €299,104 | +€224,140 | +299.0% |
| Current portion of amounts payable after more than one year | 42 | €15,802 | €13,443 | -€2,360 | -14.9% |
| Trade debts | 44 | €18,367 | €24,832 | +€6,466 | +35.2% |
| Suppliers | 440/4 | €18,367 | €24,832 | +€6,466 | +35.2% |
| Taxes, remuneration and social security | 45 | €22,923 | €44,196 | +€21,273 | +92.8% |
| Taxes | 450/3 | €22,667 | €41,935 | +€19,268 | +85.0% |
| Remuneration and social security | 454/9 | €256 | €2,261 | +€2,005 | +783.3% |
| Other amounts payable | 47/48 | €17,872 | €216,633 | +€198,761 | +1112.1% |
| Remuneration, social security and pensions | 62 | €4,040 | €4,646 | +€606 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,669 | €30,236 | +€1,567 | +5.5% |
| Other operating charges | 640/8 | €1,501 | €896 | -€604 | -40.3% |
| Gross operating margin | 9900 | €132,110 | €153,738 | +€21,628 | +16.4% |
| Operating profit (loss) | 9901 | €97,900 | €117,960 | +€20,060 | +20.5% |
| Financial income | 75/76B | €1,197 | €1,875 | +€678 | +56.7% |
| Recurring financial income | 75 | €1,197 | €1,875 | +€678 | +56.7% |
| Financial charges | 65/66B | €4,643 | €4,722 | +€80 | +1.7% |
| Recurring financial charges | 65 | €4,643 | €4,722 | +€80 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €94,454 | €115,113 | +€20,659 | +21.9% |
| Income taxes | 67/77 | €20,829 | €27,064 | +€6,234 | +29.9% |
| Profit (loss) for the period | 9904 | €73,625 | €88,049 | +€14,424 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,625 | €88,049 | +€14,424 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.