OPTIFABI: 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.
OPTIFABI
Largest movements
- Deferred charges and accrued income +€18,124
up €18,124 (+1274.2%), from €1,422 to €19,546
- Receivables within one year -€17,537
down €17,537 (-91.7%), from €19,127 to €1,590
of which Trade receivables: -€18,694
- Tangible fixed assets -€10,640
down €10,640 (-50.0%), from €21,280 to €10,640
- Profit (loss) carried forward -€11,174
no longer reported in 2025 (was €11,174)
- Debts after one year -€10,948
down €10,948 (-92.3%), from €11,867 to €919
- Other debts +€10,488
up €10,488 (+58.2%), from €18,036 to €28,524
- Tax, wage and social debts +€702
up €702 (+75.5%), from €930 to €1,632
- Gross operating margin -€364
down €364 (-1.4%), from €26,257 to €25,893
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 | €57,153 | €46,612 | -€10,540 | -18.4% |
| Fixed assets | 21/28 | €21,280 | €10,640 | -€10,640 | -50.0% |
| Tangible fixed assets | 22/27 | €21,280 | €10,640 | -€10,640 | -50.0% |
| Furniture and vehicles | 24 | €21,280 | €10,640 | -€10,640 | -50.0% |
| Current assets | 29/58 | €35,873 | €35,972 | +€100 | +0.3% |
| Amounts receivable within one year | 40/41 | €19,127 | €1,590 | -€17,537 | -91.7% |
| Trade receivables | 40 | €18,694 | - | -€18,694 | |
| Other amounts receivable | 41 | €433 | €1,590 | +€1,157 | +267.2% |
| Cash at bank and in hand | 54/58 | €15,323 | €14,836 | -€487 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,422 | €19,546 | +€18,124 | +1274.2% |
| Total equity and liabilities | 10/49 | €57,153 | €46,612 | -€10,540 | -18.4% |
| Equity | 10/15 | €15,174 | €4,000 | -€11,174 | -73.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Capital | 10 | €4,000 | €4,000 | = | 0.0% |
| Issued capital | 100 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,174 | - | -€11,174 | |
| Amounts payable | 17/49 | €41,978 | €42,612 | +€634 | +1.5% |
| Amounts payable after more than one year | 17 | €11,867 | €919 | -€10,948 | -92.3% |
| Financial debts | 170/4 | €11,867 | €919 | -€10,948 | -92.3% |
| Amounts payable within one year | 42/48 | €30,111 | €41,693 | +€11,582 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €10,785 | €10,948 | +€163 | +1.5% |
| Trade debts | 44 | €361 | €589 | +€228 | +63.2% |
| Suppliers | 440/4 | €361 | €589 | +€228 | +63.2% |
| Taxes, remuneration and social security | 45 | €930 | €1,632 | +€702 | +75.5% |
| Taxes | 450/3 | €930 | €1,632 | +€702 | +75.5% |
| Other amounts payable | 47/48 | €18,036 | €28,524 | +€10,488 | +58.2% |
| Non-recurring operating income | 76A | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,640 | €10,640 | = | 0.0% |
| Gross operating margin | 9900 | €26,257 | €25,893 | -€364 | -1.4% |
| Operating profit (loss) | 9901 | €15,617 | €15,253 | -€364 | -2.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €516 | €356 | -€160 | -31.1% |
| Recurring financial charges | 65 | €516 | €356 | -€160 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €15,104 | €14,897 | -€207 | -1.4% |
| Income taxes | 67/77 | €3,930 | €4,017 | +€87 | +2.2% |
| Profit (loss) for the period | 9904 | €11,174 | €10,880 | -€294 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,174 | €10,880 | -€294 | -2.6% |
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 9 October 2026 via checked.be.