OPTIFIN SOLUTIONS: 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.
OPTIFIN SOLUTIONS
Largest movements
- Cash +€510,799
up €510,799 (+29.8%), from €1.7m to €2.2m
mainly Other debts (+€1.6m) and Net result for the year (+€796,327)
- Receivables within one year +€471,233
up €471,233 (+164%), from €286,909 to €758,142
- Other debts +€1.6m
up €1.6m (+106,809%), from €1,498 to €1.6m
- Reserves -€803,673
down €803,673 (-98.4%), from €816,925 to €13,252
- Accrued charges and deferred income +€187,276
up €187,276 (+20.4%), from €915,994 to €1.1m
- Gross operating margin +€137,032
up €137,032 (+15.5%), from €885,172 to €1.0m
- Taxes +€41,011
up €41,011 (+18.8%), from €218,046 to €259,057
- Financial income +€25,477
up €25,477 (+293%), from €8,694 to €34,171
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 | €2,002,091 | €2,984,000 | +€981,909 | +49.0% |
| Formation expenses | 20 | €123 | - | -€123 | |
| Current assets | 29/58 | €2,001,968 | €2,984,000 | +€982,032 | +49.1% |
| Amounts receivable within one year | 40/41 | €286,909 | €758,142 | +€471,233 | +164% |
| Other amounts receivable | 41 | €286,909 | €758,142 | +€471,233 | +164% |
| Cash at bank and in hand | 54/58 | €1,715,059 | €2,225,858 | +€510,799 | +29.8% |
| Total equity and liabilities | 10/49 | €2,002,091 | €2,984,000 | +€981,909 | +49.0% |
| Equity | 10/15 | €818,925 | €15,252 | -€803,673 | -98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €816,925 | €13,252 | -€803,673 | -98.4% |
| Distributable reserves | 133 | €816,925 | €13,252 | -€803,673 | -98.4% |
| Amounts payable | 17/49 | €1,183,165 | €2,968,748 | +€1.8m | +151% |
| Amounts payable within one year | 42/48 | €267,172 | €1,865,478 | +€1.6m | +598% |
| Trade debts | 44 | €8,104 | €5,205 | -€2,899 | -35.8% |
| Suppliers | 440/4 | €8,104 | €5,205 | -€2,899 | -35.8% |
| Taxes, remuneration and social security | 45 | €257,570 | €258,774 | +€1,205 | +0.5% |
| Taxes | 450/3 | €257,570 | €258,774 | +€1,205 | +0.5% |
| Other amounts payable | 47/48 | €1,498 | €1,601,498 | +€1.6m | +106,809% |
| Accrued charges and deferred income | 492/3 | €915,994 | €1,103,270 | +€187,276 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €123 | -€623 | -83.6% |
| Other operating charges | 640/8 | €869 | €745 | -€125 | -14.4% |
| Gross operating margin | 9900 | €885,172 | €1,022,204 | +€137,032 | +15.5% |
| Operating profit (loss) | 9901 | €883,557 | €1,021,337 | +€137,780 | +15.6% |
| Financial income | 75/76B | €8,694 | €34,171 | +€25,477 | +293% |
| Recurring financial income | 75 | €8,694 | €34,171 | +€25,477 | +293% |
| Financial charges | 65/66B | €456 | €125 | -€332 | -72.7% |
| Recurring financial charges | 65 | €456 | €125 | -€332 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €891,795 | €1,055,384 | +€163,589 | +18.3% |
| Income taxes | 67/77 | €218,046 | €259,057 | +€41,011 | +18.8% |
| Profit (loss) for the period | 9904 | €673,749 | €796,327 | +€122,578 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €673,749 | €796,327 | +€122,578 | +18.2% |
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 15 October 2026 via checked.be.