Optibrein: 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.
Optibrein
Largest movements
- Cash -€6,866
down €6,866 (-79.3%), from €8,659 to €1,793
mainly Other debts (-€12,507) and Deferred charges and accrued income (-€742)
- Tangible fixed assets -€4,773
down €4,773 (-30.7%), from €15,559 to €10,786
of which Furniture and vehicles: -€5,029
- Receivables within one year -€1,673
down €1,673 (-56.2%), from €2,979 to €1,306
of which Other amounts receivable: -€1,137
- Deferred charges and accrued income +€742
up €742 (+55.5%), from €1,338 to €2,080
- Other debts -€12,507
down €12,507 (-25.8%), from €48,487 to €35,980
- Trade debts -€677
down €677 (-53.2%), from €1,273 to €596
- Profit (loss) carried forward +€614
up €614 (+1.5%), from -€41,225 to -€40,611
- Gross operating margin +€3,454
up €3,454 (+108%), from €3,207 to €6,661
- Turnover +€3,047
up €3,047 (+16.0%), from €19,053 to €22,100
- Purchases and services +€1,945
up €1,945 (+12.3%), from €15,846 to €17,791
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 | €28,535 | €15,965 | -€12,570 | -44.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,559 | €10,786 | -€4,773 | -30.7% |
| Tangible fixed assets | 22/27 | €15,559 | €10,786 | -€4,773 | -30.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €555 | €811 | +€256 | +46.1% |
| Furniture and vehicles | 24 | €15,004 | €9,975 | -€5,029 | -33.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €12,976 | €5,179 | -€7,797 | -60.1% |
| Amounts receivable within one year | 40/41 | €2,979 | €1,306 | -€1,673 | -56.2% |
| Trade receivables | 40 | €537 | €1 | -€536 | -99.8% |
| Other amounts receivable | 41 | €2,442 | €1,305 | -€1,137 | -46.6% |
| Cash at bank and in hand | 54/58 | €8,659 | €1,793 | -€6,866 | -79.3% |
| Deferred charges and accrued income | 490/1 | €1,338 | €2,080 | +€742 | +55.5% |
| Total equity and liabilities | 10/49 | €28,535 | €15,965 | -€12,570 | -44.1% |
| Equity | 10/15 | -€21,225 | -€20,611 | +€614 | +2.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€41,225 | -€40,611 | +€614 | +1.5% |
| Amounts payable | 17/49 | €49,760 | €36,576 | -€13,184 | -26.5% |
| Amounts payable within one year | 42/48 | €49,760 | €36,576 | -€13,184 | -26.5% |
| Trade debts | 44 | €1,273 | €596 | -€677 | -53.2% |
| Suppliers | 440/4 | €1,273 | €596 | -€677 | -53.2% |
| Other amounts payable | 47/48 | €48,487 | €35,980 | -€12,507 | -25.8% |
| Turnover | 70 | €19,053 | €22,100 | +€3,047 | +16.0% |
| Non-recurring operating income | 76A | - | €2,352 | +€2,352 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,846 | €17,791 | +€1,945 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,307 | €5,509 | +€202 | +3.8% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €3,207 | €6,661 | +€3,454 | +108% |
| Operating profit (loss) | 9901 | -€2,487 | €752 | +€3,239 | |
| Financial charges | 65/66B | €96 | €67 | -€29 | -30.2% |
| Recurring financial charges | 65 | €96 | €67 | -€29 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,583 | €685 | +€3,268 | |
| Income taxes | 67/77 | -€15 | €71 | +€86 | |
| Profit (loss) for the period | 9904 | -€2,568 | €614 | +€3,182 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,568 | €614 | +€3,182 |
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 24 October 2026 via checked.be.