OPTIFISC: 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.
OPTIFISC
Largest movements
- Receivables within one year -€221,134
down €221,134 (-26.3%), from €840,247 to €619,113
of which Trade receivables: -€223,462
- Tangible fixed assets -€29,475
down €29,475 (-27.8%), from €106,173 to €76,698
of which Furniture and vehicles: -€17,758
- Other debts -€226,791
down €226,791 (-71.3%), from €317,995 to €91,204
- Trade debts -€21,977
down €21,977 (-86.3%), from €25,473 to €3,496
- Gross operating margin -€39,699
down €39,699 (-21.8%), from €181,780 to €142,081
- Taxes -€10,909
down €10,909 (-28.1%), from €38,848 to €27,939
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 | €986,166 | €745,181 | -€240,985 | -24.4% |
| Fixed assets | 21/28 | €106,173 | €76,698 | -€29,475 | -27.8% |
| Tangible fixed assets | 22/27 | €106,173 | €76,698 | -€29,475 | -27.8% |
| Land and buildings | 22 | €36,734 | €26,926 | -€9,808 | -26.7% |
| Plant, machinery and equipment | 23 | €11,972 | €10,063 | -€1,909 | -15.9% |
| Furniture and vehicles | 24 | €57,467 | €39,709 | -€17,758 | -30.9% |
| Current assets | 29/58 | €879,993 | €668,484 | -€211,509 | -24.0% |
| Amounts receivable within one year | 40/41 | €840,247 | €619,113 | -€221,134 | -26.3% |
| Trade receivables | 40 | €840,247 | €616,785 | -€223,462 | -26.6% |
| Other amounts receivable | 41 | - | €2,328 | +€2,328 | |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,575 | €20,473 | +€8,898 | +76.9% |
| Deferred charges and accrued income | 490/1 | €3,171 | €3,898 | +€726 | +22.9% |
| Total equity and liabilities | 10/49 | €986,166 | €745,181 | -€240,985 | -24.4% |
| Equity | 10/15 | €544,040 | €551,145 | +€7,105 | +1.3% |
| Contributions | 10/11 | €172,000 | €172,000 | = | 0.0% |
| Reserves | 13 | €372,040 | €379,145 | +€7,105 | +1.9% |
| Distributable reserves | 133 | €372,040 | €379,145 | +€7,105 | +1.9% |
| Amounts payable | 17/49 | €442,126 | €194,036 | -€248,090 | -56.1% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €367,126 | €116,236 | -€250,890 | -68.3% |
| Trade debts | 44 | €25,473 | €3,496 | -€21,977 | -86.3% |
| Suppliers | 440/4 | €25,473 | €3,496 | -€21,977 | -86.3% |
| Taxes, remuneration and social security | 45 | €23,658 | €21,536 | -€2,122 | -9.0% |
| Taxes | 450/3 | €21,335 | €21,536 | +€201 | +0.9% |
| Remuneration and social security | 454/9 | €2,323 | - | -€2,323 | |
| Other amounts payable | 47/48 | €317,995 | €91,204 | -€226,791 | -71.3% |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Non-recurring operating income | 76A | €194 | - | -€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,704 | €32,253 | +€549 | +1.7% |
| Other operating charges | 640/8 | €6,661 | €5,381 | -€1,280 | -19.2% |
| Gross operating margin | 9900 | €181,780 | €142,081 | -€39,699 | -21.8% |
| Operating profit (loss) | 9901 | €143,416 | €104,447 | -€38,968 | -27.2% |
| Financial income | 75/76B | €82 | €0 | -€82 | -99.5% |
| Recurring financial income | 75 | €82 | €0 | -€82 | -99.5% |
| Financial charges | 65/66B | €3,599 | €5,344 | +€1,745 | +48.5% |
| Recurring financial charges | 65 | €3,599 | €5,344 | +€1,745 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €139,899 | €99,104 | -€40,795 | -29.2% |
| Income taxes | 67/77 | €38,848 | €27,939 | -€10,909 | -28.1% |
| Profit (loss) for the period | 9904 | €101,051 | €71,165 | -€29,887 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €101,051 | €71,165 | -€29,887 | -29.6% |
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 11 October 2026 via checked.be.