Optifinn: 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.
Optifinn
Largest movements
- Current investments -€32,437
down €32,437 (-6.6%), from €493,716 to €461,279
- Receivables within one year -€24,529
down €24,529 (-55.1%), from €44,529 to €20,000
- Cash +€10,553
up €10,553 (+231%), from €4,562 to €15,114
mainly Other debts (+€259,126) and Net result for the year (+€258,224)
- Reserves -€314,471
down €314,471 (-71.0%), from €443,044 to €128,573
- Other debts +€259,126
up €259,126 (+257%), from €100,822 to €359,947
- Tax, wage and social debts +€6,160
up €6,160 (+63.8%), from €9,653 to €15,812
of which Taxes: +€5,110
- Gross operating margin +€107,468
up €107,468 (+44.0%), from €243,996 to €351,464
- Financial income -€84,888
down €84,888 (-89.3%), from €95,076 to €10,188
- Taxes +€24,854
up €24,854 (+39.7%), from €62,684 to €87,538
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €581,248 | €535,054 | -€46,194 | -7.9% |
| Fixed assets | 21/28 | €38,371 | €37,526 | -€845 | -2.2% |
| Tangible fixed assets | 22/27 | €19,621 | €18,776 | -€845 | -4.3% |
| Furniture and vehicles | 24 | - | €878 | +€878 | |
| Other tangible fixed assets | 26 | €19,621 | €17,897 | -€1,723 | -8.8% |
| Financial fixed assets | 28 | €18,750 | €18,750 | = | 0.0% |
| Current assets | 29/58 | €542,878 | €497,529 | -€45,349 | -8.4% |
| Amounts receivable within one year | 40/41 | €44,529 | €20,000 | -€24,529 | -55.1% |
| Trade receivables | 40 | €44,529 | €20,000 | -€24,529 | -55.1% |
| Current investments | 50/53 | €493,716 | €461,279 | -€32,437 | -6.6% |
| Cash at bank and in hand | 54/58 | €4,562 | €15,114 | +€10,553 | +231% |
| Deferred charges and accrued income | 490/1 | €71 | €1,135 | +€1,064 | +1,495% |
| Total equity and liabilities | 10/49 | €581,248 | €535,054 | -€46,194 | -7.9% |
| Equity | 10/15 | €461,644 | €147,173 | -€314,471 | -68.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443,044 | €128,573 | -€314,471 | -71.0% |
| Distributable reserves | 133 | €443,044 | €128,573 | -€314,471 | -71.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,604 | €387,881 | +€268,277 | +224% |
| Amounts payable within one year | 42/48 | €110,475 | €378,728 | +€268,253 | +243% |
| Trade debts | 44 | €0 | €2,968 | +€2,968 | |
| Suppliers | 440/4 | €0 | €2,968 | +€2,968 | |
| Taxes, remuneration and social security | 45 | €9,653 | €15,812 | +€6,160 | +63.8% |
| Taxes | 450/3 | €9,653 | €14,762 | +€5,110 | +52.9% |
| Remuneration and social security | 454/9 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €100,822 | €359,947 | +€259,126 | +257% |
| Accrued charges and deferred income | 492/3 | €9,129 | €9,154 | +€24 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,909 | €4,406 | +€497 | +12.7% |
| Other operating charges | 640/8 | €2,066 | €2,272 | +€206 | +10.0% |
| Gross operating margin | 9900 | €243,996 | €351,464 | +€107,468 | +44.0% |
| Operating profit (loss) | 9901 | €238,022 | €344,787 | +€106,765 | +44.9% |
| Financial income | 75/76B | €95,076 | €10,188 | -€84,888 | -89.3% |
| Recurring financial income | 75 | €95,076 | €10,188 | -€84,888 | -89.3% |
| Financial charges | 65/66B | €9,278 | €9,213 | -€65 | -0.7% |
| Recurring financial charges | 65 | €9,278 | €9,213 | -€65 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €323,819 | €345,761 | +€21,942 | +6.8% |
| Income taxes | 67/77 | €62,684 | €87,538 | +€24,854 | +39.7% |
| Profit (loss) for the period | 9904 | €261,136 | €258,224 | -€2,912 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €261,136 | €258,224 | -€2,912 | -1.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.