Optident: 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.
Optident
Largest movements
- Tangible fixed assets +€305,212
up €305,212 (+150%), from €203,217 to €508,429
of which Land and buildings: +€172,647
- Receivables after one year +€15,652
up €15,652 (+446%), from €3,508 to €19,161
- Cash +€8,754
up €8,754 (+22.9%), from €38,272 to €47,026
mainly Debts after one year (+€297,672) and Depreciation (+€36,332)
- Debts after one year +€297,672
up €297,672 (+191%), from €155,695 to €453,367
- Current portion of long-term debt +€28,865
new in 2025: €28,865
- Trade debts +€24,784
up €24,784 (+2,012%), from €1,232 to €26,016
- Profit (loss) carried forward -€21,701
down €21,701 (-28.5%), from €76,196 to €54,495
- Gross operating margin -€103,479
down €103,479 (-77.4%), from €133,610 to €30,131
- Taxes -€19,378
no longer reported in 2025 (was €19,378)
- Financial charges +€12,102
up €12,102 (+1,369%), from €884 to €12,986
- Other operating charges +€3,053
up €3,053 (+741%), from €412 to €3,464
- Depreciation -€2,504
down €2,504 (-6.4%), from €38,836 to €36,332
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 | €256,665 | €585,120 | +€328,455 | +128% |
| Fixed assets | 21/28 | €203,217 | €508,429 | +€305,212 | +150% |
| Tangible fixed assets | 22/27 | €203,217 | €508,429 | +€305,212 | +150% |
| Land and buildings | 22 | €203,217 | €375,863 | +€172,647 | +85.0% |
| Plant, machinery and equipment | 23 | - | €11,347 | +€11,347 | |
| Furniture and vehicles | 24 | - | €6,141 | +€6,141 | |
| Leasing and similar rights | 25 | - | €115,077 | +€115,077 | |
| Current assets | 29/58 | €53,448 | €76,691 | +€23,243 | +43.5% |
| Amounts receivable after more than one year | 29 | €3,508 | €19,161 | +€15,652 | +446% |
| Other amounts receivable | 291 | €3,508 | €19,161 | +€15,652 | +446% |
| Cash at bank and in hand | 54/58 | €38,272 | €47,026 | +€8,754 | +22.9% |
| Deferred charges and accrued income | 490/1 | €11,667 | €10,505 | -€1,163 | -10.0% |
| Total equity and liabilities | 10/49 | €256,665 | €585,120 | +€328,455 | +128% |
| Equity | 10/15 | €79,196 | €57,495 | -€21,701 | -27.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,196 | €54,495 | -€21,701 | -28.5% |
| Amounts payable | 17/49 | €177,469 | €527,625 | +€350,157 | +197% |
| Amounts payable after more than one year | 17 | €155,695 | €453,367 | +€297,672 | +191% |
| Financial debts | 170/4 | €155,695 | €453,367 | +€297,672 | +191% |
| Amounts payable within one year | 42/48 | €21,774 | €74,258 | +€52,484 | +241% |
| Current portion of amounts payable after more than one year | 42 | - | €28,865 | +€28,865 | |
| Trade debts | 44 | €1,232 | €26,016 | +€24,784 | +2,012% |
| Suppliers | 440/4 | €1,232 | €26,016 | +€24,784 | +2,012% |
| Taxes, remuneration and social security | 45 | €20,542 | €19,378 | -€1,164 | -5.7% |
| Taxes | 450/3 | €19,542 | €19,378 | -€164 | -0.8% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | - | €192 | +€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,836 | €36,332 | -€2,504 | -6.4% |
| Other operating charges | 640/8 | €412 | €3,464 | +€3,053 | +741% |
| Gross operating margin | 9900 | €133,610 | €30,131 | -€103,479 | -77.4% |
| Operating profit (loss) | 9901 | €94,362 | -€9,858 | -€104,219 | |
| Financial income | 75/76B | €2,096 | €1,142 | -€953 | -45.5% |
| Recurring financial income | 75 | €2,096 | €1,142 | -€953 | -45.5% |
| Financial charges | 65/66B | €884 | €12,986 | +€12,102 | +1,369% |
| Recurring financial charges | 65 | €884 | €12,986 | +€12,102 | +1,369% |
| Profit (loss) for the period before taxes | 9903 | €95,573 | -€21,701 | -€117,274 | |
| Income taxes | 67/77 | €19,378 | - | -€19,378 | |
| Profit (loss) for the period | 9904 | €76,196 | -€21,701 | -€97,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,196 | -€21,701 | -€97,897 |
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 15 October 2026 via checked.be.