OPTIFIELDS: 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.
OPTIFIELDS
Largest movements
- Receivables within one year +€78,813
up €78,813 (+591%), from €13,329 to €92,142
of which Other amounts receivable: +€40,000
- Tangible fixed assets -€45,779
down €45,779 (-77.7%), from €58,945 to €13,166
of which Furniture and vehicles: -€45,599
- Intangible fixed assets -€38,000
no longer reported in 2025 (was €38,000)
- Reserves +€51,000
up €51,000 (+28.7%), from €178,000 to €229,000
- Tax, wage and social debts +€28,280
up €28,280 (+53.7%), from €52,700 to €80,980
of which Taxes: +€30,299
- Other debts -€27,726
down €27,726 (-66.8%), from €41,508 to €13,782
- Debts after one year -€20,030
down €20,030 (-18.2%), from €109,969 to €89,939
- Current portion of long-term debt -€17,736
down €17,736 (-13.5%), from €131,632 to €113,896
- Gross operating margin +€78,014
up €78,014 (+20.1%), from €387,534 to €465,548
- Staff costs +€32,989
up €32,989 (+14.6%), from €225,855 to €258,844
- Taxes +€15,569
up €15,569 (+103%), from €15,118 to €30,688
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 | €601,094 | €599,717 | -€1,377 | -0.2% |
| Fixed assets | 21/28 | €97,107 | €13,329 | -€83,779 | -86.3% |
| Intangible fixed assets | 21 | €38,000 | - | -€38,000 | |
| Tangible fixed assets | 22/27 | €58,945 | €13,166 | -€45,779 | -77.7% |
| Plant, machinery and equipment | 23 | €1,337 | €1,157 | -€180 | -13.5% |
| Furniture and vehicles | 24 | €57,608 | €12,009 | -€45,599 | -79.2% |
| Financial fixed assets | 28 | €162 | €162 | = | 0.0% |
| Current assets | 29/58 | €503,987 | €586,388 | +€82,402 | +16.3% |
| Stocks and contracts in progress | 3 | €52,230 | €56,061 | +€3,831 | +7.3% |
| Stocks | 30/36 | €52,230 | €56,061 | +€3,831 | +7.3% |
| Amounts receivable within one year | 40/41 | €13,329 | €92,142 | +€78,813 | +591% |
| Trade receivables | 40 | €13,329 | €52,142 | +€38,813 | +291% |
| Other amounts receivable | 41 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €437,779 | €436,724 | -€1,056 | -0.2% |
| Deferred charges and accrued income | 490/1 | €648 | €1,462 | +€813 | +125% |
| Total equity and liabilities | 10/49 | €601,094 | €599,717 | -€1,377 | -0.2% |
| Equity | 10/15 | €208,246 | €249,693 | +€41,447 | +19.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €178,000 | €229,000 | +€51,000 | +28.7% |
| Distributable reserves | 133 | €178,000 | €229,000 | +€51,000 | +28.7% |
| Profit (loss) carried forward | 14 | €10,246 | €693 | -€9,553 | -93.2% |
| Amounts payable | 17/49 | €392,848 | €350,024 | -€42,824 | -10.9% |
| Amounts payable after more than one year | 17 | €109,969 | €89,939 | -€20,030 | -18.2% |
| Financial debts | 170/4 | €109,969 | €89,939 | -€20,030 | -18.2% |
| Amounts payable within one year | 42/48 | €282,879 | €260,085 | -€22,795 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €131,632 | €113,896 | -€17,736 | -13.5% |
| Trade debts | 44 | €54,638 | €51,426 | -€3,211 | -5.9% |
| Suppliers | 440/4 | €54,638 | €51,426 | -€3,211 | -5.9% |
| Advances received on contracts in progress | 46 | €2,402 | - | -€2,402 | |
| Taxes, remuneration and social security | 45 | €52,700 | €80,980 | +€28,280 | +53.7% |
| Taxes | 450/3 | €28,984 | €59,284 | +€30,299 | +105% |
| Remuneration and social security | 454/9 | €23,715 | €21,696 | -€2,019 | -8.5% |
| Other amounts payable | 47/48 | €41,508 | €13,782 | -€27,726 | -66.8% |
| Remuneration, social security and pensions | 62 | €225,855 | €258,844 | +€32,989 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,090 | €87,873 | -€1,217 | -1.4% |
| Gross operating margin | 9900 | €387,534 | €465,548 | +€78,014 | +20.1% |
| Operating profit (loss) | 9901 | €72,589 | €118,831 | +€46,242 | +63.7% |
| Financial income | 75/76B | €3,474 | €4,468 | +€994 | +28.6% |
| Recurring financial income | 75 | €3,474 | €4,468 | +€994 | +28.6% |
| Financial charges | 65/66B | €2,999 | €3,164 | +€166 | +5.5% |
| Recurring financial charges | 65 | €2,999 | €3,164 | +€166 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €73,064 | €120,135 | +€47,070 | +64.4% |
| Income taxes | 67/77 | €15,118 | €30,688 | +€15,569 | +103% |
| Profit (loss) for the period | 9904 | €57,946 | €89,447 | +€31,501 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,946 | €89,447 | +€31,501 | +54.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.