OPTIFI: 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.
OPTIFI
Largest movements
- Financial fixed assets -€37,803
down €37,803 (-9.5%), from €398,256 to €360,453
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€14,912
up €14,912, from -€9,288 to €5,624
- Financial charges +€12,625
up €12,625, from -€5,801 to €6,825
- Other operating charges +€5,659
up €5,659 (+20138.0%), from €28 to €5,687
- Financial income -€2,766
down €2,766 (-16.1%), from €17,217 to €14,451
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 | €3,097,415 | €3,077,192 | -€20,222 | -0.7% |
| Fixed assets | 21/28 | €413,651 | €368,262 | -€45,389 | -11.0% |
| Tangible fixed assets | 22/27 | €15,395 | €7,810 | -€7,585 | -49.3% |
| Furniture and vehicles | 24 | €15,395 | €7,810 | -€7,585 | -49.3% |
| Financial fixed assets | 28 | €398,256 | €360,453 | -€37,803 | -9.5% |
| Current assets | 29/58 | €2,683,764 | €2,708,930 | +€25,166 | +0.9% |
| Amounts receivable within one year | 40/41 | €156,085 | €160,337 | +€4,252 | +2.7% |
| Trade receivables | 40 | €3,669 | €95 | -€3,574 | -97.4% |
| Other amounts receivable | 41 | €152,416 | €160,242 | +€7,826 | +5.1% |
| Current investments | 50/53 | €161,674 | €162,353 | +€680 | +0.4% |
| Cash at bank and in hand | 54/58 | €2,366,005 | €2,386,239 | +€20,235 | +0.9% |
| Total equity and liabilities | 10/49 | €3,097,415 | €3,077,192 | -€20,222 | -0.7% |
| Equity | 10/15 | €1,580,857 | €1,580,834 | -€22 | 0.0% |
| Contributions | 10/11 | €2,695,272 | €2,695,272 | = | 0.0% |
| Capital | 10 | €2,695,272 | €2,695,272 | = | 0.0% |
| Issued capital | 100 | €2,695,272 | €2,695,272 | = | 0.0% |
| Reserves | 13 | €269,527 | €269,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €269,527 | €269,527 | = | 0.0% |
| Legal reserve | 130 | €269,527 | €269,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,383,942 | -€1,383,965 | -€22 | 0.0% |
| Amounts payable | 17/49 | €1,516,558 | €1,496,358 | -€20,200 | -1.3% |
| Amounts payable within one year | 42/48 | €1,516,558 | €1,496,358 | -€20,200 | -1.3% |
| Trade debts | 44 | €20,200 | - | -€20,200 | |
| Suppliers | 440/4 | €20,200 | - | -€20,200 | |
| Other amounts payable | 47/48 | €1,496,358 | €1,496,358 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,585 | €7,585 | = | 0.0% |
| Other operating charges | 640/8 | €28 | €5,687 | +€5,659 | +20138.0% |
| Gross operating margin | 9900 | -€9,288 | €5,624 | +€14,912 | |
| Operating profit (loss) | 9901 | -€16,901 | -€7,648 | +€9,253 | +54.7% |
| Financial income | 75/76B | €17,217 | €14,451 | -€2,766 | -16.1% |
| Recurring financial income | 75 | €17,217 | €14,451 | -€2,766 | -16.1% |
| Financial charges | 65/66B | -€5,801 | €6,825 | +€12,625 | |
| Recurring financial charges | 65 | -€5,801 | €6,825 | +€12,625 | |
| Profit (loss) for the period before taxes | 9903 | €6,116 | -€22 | -€6,139 | |
| Profit (loss) for the period | 9904 | €6,116 | -€22 | -€6,139 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,116 | -€22 | -€6,139 |
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 5 October 2026 via checked.be.