Optifisc-com: what changed
Two fiscal 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.
What changed
Optifisc-com
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,329
2024 · €19,741-€5,412
Equity
€110,205
2024 · €99,076+€11,129
Cash
€27,453
2024 · €24,777+€2,676
Balance sheet total
€397,737
2024 · €394,355+€3,381
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€17,652
down €17,652 (-7.8%), from €227,737 to €210,086
- Reserves +€11,000
up €11,000 (+12.5%), from €87,800 to €98,800
- Current portion of long-term debt +€5,563
up €5,563 (+22.5%), from €24,696 to €30,259
Income statement
- Depreciation +€4,977
up €4,977 (+16.8%), from €29,703 to €34,680
- Gross operating margin -€2,513
down €2,513 (-3.9%), from €65,166 to €62,653
- Taxes -€1,879
down €1,879 (-20.9%), from €8,999 to €7,120
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.
Result 2024
€19,741
Gross operating margin
-€2,513
Depreciation
-€4,977
Other operating charges
+€30
Financial income
-€47
Financial charges
+€216
Taxes
+€1,879
Result 2025
€14,329
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.
From operations
+€53,979
Investment
-€36,014
Financing
-€15,289
Cash 2024
€24,777
From operations (derived)
+€53,979
Net result for the year
+€14,329
Depreciation
+€34,680
Receivables within one year
+€695
Smaller working-capital items
-€68
Trade debts
+€1,599
Tax, wage and social debts
+€3,658
Other debts
-€914
Investment (derived)
-€36,014
Investment in fixed assets (net)
-€36,014
Financing
-€15,289
Debts after one year
-€17,652
Current portion of long-term debt
+€5,563
Contributions, distributions and other
-€3,200
Cash 2025
€27,453
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,355 | €397,737 | +€3,381 | +0.9% |
| Fixed assets | 21/28 | €358,853 | €360,187 | +€1,334 | +0.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €358,853 | €360,187 | +€1,334 | +0.4% |
| Land and buildings | 22 | €312,349 | €315,334 | +€2,986 | +1.0% |
| Furniture and vehicles | 24 | €41,645 | €42,469 | +€824 | +2.0% |
| Other tangible fixed assets | 26 | €2,764 | €2,385 | -€380 | -13.7% |
| Assets under construction and advance payments | 27 | €2,095 | - | -€2,095 | |
| Current assets | 29/58 | €35,502 | €37,549 | +€2,047 | +5.8% |
| Amounts receivable within one year | 40/41 | €8,642 | €7,947 | -€695 | -8.0% |
| Trade receivables | 40 | €7,250 | €7,614 | +€364 | +5.0% |
| Other amounts receivable | 41 | €1,392 | €334 | -€1,058 | -76.0% |
| Cash at bank and in hand | 54/58 | €24,777 | €27,453 | +€2,676 | +10.8% |
| Deferred charges and accrued income | 490/1 | €2,083 | €2,149 | +€66 | +3.1% |
| Total equity and liabilities | 10/49 | €394,355 | €397,737 | +€3,381 | +0.9% |
| Equity | 10/15 | €99,076 | €110,205 | +€11,129 | +11.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,800 | €98,800 | +€11,000 | +12.5% |
| Distributable reserves | 133 | €87,800 | €98,800 | +€11,000 | +12.5% |
| Profit (loss) carried forward | 14 | €10,276 | €10,405 | +€129 | +1.3% |
| Amounts payable | 17/49 | €295,279 | €287,531 | -€7,748 | -2.6% |
| Amounts payable after more than one year | 17 | €227,737 | €210,086 | -€17,652 | -7.8% |
| Financial debts | 170/4 | €227,737 | €210,086 | -€17,652 | -7.8% |
| Amounts payable within one year | 42/48 | €67,511 | €77,416 | +€9,906 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €24,696 | €30,259 | +€5,563 | +22.5% |
| Trade debts | 44 | €1,544 | €3,143 | +€1,599 | +103.5% |
| Suppliers | 440/4 | €1,544 | €3,143 | +€1,599 | +103.5% |
| Taxes, remuneration and social security | 45 | €6,577 | €10,235 | +€3,658 | +55.6% |
| Taxes | 450/3 | €6,577 | €10,235 | +€3,658 | +55.6% |
| Other amounts payable | 47/48 | €34,693 | €33,779 | -€914 | -2.6% |
| Accrued charges and deferred income | 492/3 | €31 | €29 | -€2 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,703 | €34,680 | +€4,977 | +16.8% |
| Other operating charges | 640/8 | €1,692 | €1,662 | -€30 | -1.8% |
| Gross operating margin | 9900 | €65,166 | €62,653 | -€2,513 | -3.9% |
| Operating profit (loss) | 9901 | €33,771 | €26,312 | -€7,459 | -22.1% |
| Financial income | 75/76B | €122 | €76 | -€47 | -38.2% |
| Recurring financial income | 75 | €122 | €76 | -€47 | -38.2% |
| Financial charges | 65/66B | €5,154 | €4,938 | -€216 | -4.2% |
| Recurring financial charges | 65 | €5,154 | €4,938 | -€216 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €28,740 | €21,449 | -€7,290 | -25.4% |
| Income taxes | 67/77 | €8,999 | €7,120 | -€1,879 | -20.9% |
| Profit (loss) for the period | 9904 | €19,741 | €14,329 | -€5,412 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,741 | €14,329 | -€5,412 | -27.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.