OPTIFIN CONSULTING: what changed
OPTIFIN CONSULTING
Largest movements
- Receivables within one year +€50,337
up €50,337 (+174%), from €28,854 to €79,191
of which Trade receivables: +€45,285
- Tangible fixed assets -€32,881
down €32,881 (-3.5%), from €952,562 to €919,681
of which Land and buildings: -€32,421
- Cash +€21,404
up €21,404 (+42.8%), from €50,042 to €71,445
mainly Other debts (+€57,986) and Net result for the year (+€42,880)
- Other debts +€57,986
up €57,986 (+99.0%), from €58,567 to €116,552
- Debts after one year -€51,889
down €51,889 (-7.9%), from €657,860 to €605,971
- Reserves +€27,880
up €27,880 (+12.4%), from €224,464 to €252,344
- Accrued charges and deferred income +€12,635
up €12,635 (+407%), from €3,105 to €15,740
- Depreciation -€24,188
down €24,188 (-42.4%), from €57,069 to €32,881
- Taxes +€7,518
up €7,518 (+83.8%), from €8,973 to €16,491
- Other operating charges +€2,724
up €2,724 (+50.8%), from €5,365 to €8,089
- Gross operating margin -€2,002
down €2,002 (-1.6%), from €121,529 to €119,527
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,036,216 | €1,085,399 | +€49,183 | +4.7% |
| Fixed assets | 21/28 | €954,442 | €920,431 | -€34,011 | -3.6% |
| Tangible fixed assets | 22/27 | €952,562 | €919,681 | -€32,881 | -3.5% |
| Land and buildings | 22 | €950,886 | €918,465 | -€32,421 | -3.4% |
| Furniture and vehicles | 24 | €1,676 | €1,216 | -€459 | -27.4% |
| Financial fixed assets | 28 | €1,880 | €750 | -€1,130 | -60.1% |
| Current assets | 29/58 | €81,774 | €164,968 | +€83,194 | +102% |
| Amounts receivable within one year | 40/41 | €28,854 | €79,191 | +€50,337 | +174% |
| Trade receivables | 40 | €23,237 | €68,523 | +€45,285 | +195% |
| Other amounts receivable | 41 | €5,617 | €10,668 | +€5,051 | +89.9% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €50,042 | €71,445 | +€21,404 | +42.8% |
| Deferred charges and accrued income | 490/1 | €2,878 | €4,331 | +€1,453 | +50.5% |
| Total equity and liabilities | 10/49 | €1,036,216 | €1,085,399 | +€49,183 | +4.7% |
| Equity | 10/15 | €243,064 | €270,944 | +€27,880 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €224,464 | €252,344 | +€27,880 | +12.4% |
| Distributable reserves | 133 | €224,464 | €252,344 | +€27,880 | +12.4% |
| Amounts payable | 17/49 | €793,152 | €814,455 | +€21,303 | +2.7% |
| Amounts payable after more than one year | 17 | €657,860 | €605,971 | -€51,889 | -7.9% |
| Financial debts | 170/4 | €657,860 | €605,971 | -€51,889 | -7.9% |
| Amounts payable within one year | 42/48 | €132,188 | €192,744 | +€60,556 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €51,000 | €51,889 | +€888 | +1.7% |
| Trade debts | 44 | €6,670 | €7,066 | +€396 | +5.9% |
| Suppliers | 440/4 | €6,670 | €7,066 | +€396 | +5.9% |
| Taxes, remuneration and social security | 45 | €15,950 | €17,237 | +€1,287 | +8.1% |
| Taxes | 450/3 | €15,950 | €17,237 | +€1,287 | +8.1% |
| Other amounts payable | 47/48 | €58,567 | €116,552 | +€57,986 | +99.0% |
| Accrued charges and deferred income | 492/3 | €3,105 | €15,740 | +€12,635 | +407% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,069 | €32,881 | -€24,188 | -42.4% |
| Other operating charges | 640/8 | €5,365 | €8,089 | +€2,724 | +50.8% |
| Gross operating margin | 9900 | €121,529 | €119,527 | -€2,002 | -1.6% |
| Operating profit (loss) | 9901 | €59,095 | €78,557 | +€19,462 | +32.9% |
| Financial income | 75/76B | - | €276 | +€276 | |
| Recurring financial income | 75 | - | €276 | +€276 | |
| Financial charges | 65/66B | €18,646 | €19,462 | +€816 | +4.4% |
| Recurring financial charges | 65 | €18,646 | €19,462 | +€816 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €40,449 | €59,371 | +€18,922 | +46.8% |
| Income taxes | 67/77 | €8,973 | €16,491 | +€7,518 | +83.8% |
| Profit (loss) for the period | 9904 | €31,476 | €42,880 | +€11,404 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,476 | €42,880 | +€11,404 | +36.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.