OPTIFAR PLUS: 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.
OPTIFAR PLUS
Largest movements
- Receivables within one year +€105,925
up €105,925 (+53.6%), from €197,499 to €303,424
- Tangible fixed assets -€21,339
down €21,339 (-6.7%), from €316,984 to €295,645
of which Land and buildings: -€19,109
- Other debts +€99,715
up €99,715 (+24.0%), from €415,085 to €514,800
- Debts after one year -€35,948
down €35,948 (-36.1%), from €99,630 to €63,682
- Profit (loss) carried forward +€24,258
up €24,258 (+86.2%), from €28,155 to €52,413
- Gross operating margin +€8,468
up €8,468 (+13.6%), from €62,107 to €70,575
- Taxes +€2,298
up €2,298 (+36.4%), from €6,306 to €8,604
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 | €1,129,806 | €1,219,855 | +€90,050 | +8.0% |
| Fixed assets | 21/28 | €926,389 | €905,050 | -€21,339 | -2.3% |
| Tangible fixed assets | 22/27 | €316,984 | €295,645 | -€21,339 | -6.7% |
| Land and buildings | 22 | €284,102 | €264,993 | -€19,109 | -6.7% |
| Plant, machinery and equipment | 23 | €790 | €320 | -€470 | -59.5% |
| Assets under construction and advance payments | 27 | €32,093 | €30,332 | -€1,760 | -5.5% |
| Financial fixed assets | 28 | €609,405 | €609,405 | = | 0.0% |
| Current assets | 29/58 | €203,417 | €314,805 | +€111,388 | +54.8% |
| Amounts receivable within one year | 40/41 | €197,499 | €303,424 | +€105,925 | +53.6% |
| Other amounts receivable | 41 | €197,499 | €303,424 | +€105,925 | +53.6% |
| Cash at bank and in hand | 54/58 | €47 | €6,808 | +€6,761 | +14534.0% |
| Deferred charges and accrued income | 490/1 | €5,872 | €4,573 | -€1,298 | -22.1% |
| Total equity and liabilities | 10/49 | €1,129,806 | €1,219,855 | +€90,050 | +8.0% |
| Equity | 10/15 | €571,326 | €595,584 | +€24,258 | +4.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €481,197 | €481,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €475,000 | €475,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,155 | €52,413 | +€24,258 | +86.2% |
| Amounts payable | 17/49 | €558,480 | €624,271 | +€65,791 | +11.8% |
| Amounts payable after more than one year | 17 | €99,630 | €63,682 | -€35,948 | -36.1% |
| Financial debts | 170/4 | €99,630 | €63,682 | -€35,948 | -36.1% |
| Amounts payable within one year | 42/48 | €455,029 | €555,597 | +€100,569 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €34,344 | €35,847 | +€1,504 | +4.4% |
| Trade debts | 44 | €3,961 | €2,283 | -€1,678 | -42.4% |
| Suppliers | 440/4 | €3,961 | €2,283 | -€1,678 | -42.4% |
| Taxes, remuneration and social security | 45 | €1,638 | €2,666 | +€1,028 | +62.8% |
| Taxes | 450/3 | €1,638 | €2,666 | +€1,028 | +62.8% |
| Other amounts payable | 47/48 | €415,085 | €514,800 | +€99,715 | +24.0% |
| Accrued charges and deferred income | 492/3 | €3,822 | €4,992 | +€1,170 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,024 | €21,339 | -€685 | -3.1% |
| Other operating charges | 640/8 | €3,690 | €3,884 | +€194 | +5.2% |
| Gross operating margin | 9900 | €62,107 | €70,575 | +€8,468 | +13.6% |
| Operating profit (loss) | 9901 | €36,393 | €45,352 | +€8,959 | +24.6% |
| Financial charges | 65/66B | €12,558 | €12,490 | -€67 | -0.5% |
| Recurring financial charges | 65 | €12,558 | €12,490 | -€67 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €23,835 | €32,862 | +€9,027 | +37.9% |
| Income taxes | 67/77 | €6,306 | €8,604 | +€2,298 | +36.4% |
| Profit (loss) for the period | 9904 | €17,529 | €24,258 | +€6,729 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,529 | €24,258 | +€6,729 | +38.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.