OPTIFISCO: 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.
OPTIFISCO
Largest movements
- Cash +€34,422
up €34,422 (+538.4%), from €6,394 to €40,815
mainly Other debts (+€42,254) and Net result for the year (+€24,236)
- Tangible fixed assets +€27,779
up €27,779 (+1336.1%), from €2,079 to €29,858
of which Furniture and vehicles: +€28,023
- Receivables within one year -€3,416
down €3,416 (-12.6%), from €27,071 to €23,654
- Other debts +€42,254
up €42,254 (+487.1%), from €8,674 to €50,928
- Profit (loss) carried forward +€23,403
up €23,403 (+396.6%), from €5,901 to €29,303
- Trade debts -€14,682
no longer reported in 2025 (was €14,682)
- Tax, wage and social debts +€4,081
up €4,081 (+62.8%), from €6,496 to €10,577
- Accrued charges and deferred income +€3,419
new in 2025: €3,419
- Gross operating margin +€17,590
up €17,590 (+57.2%), from €30,769 to €48,358
- Depreciation +€6,627
up €6,627 (+1201.4%), from €552 to €7,178
- Taxes +€4,747
up €4,747 (+71.0%), from €6,689 to €11,436
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 | €35,853 | €94,328 | +€58,475 | +163.1% |
| Fixed assets | 21/28 | €2,124 | €29,858 | +€27,734 | +1305.7% |
| Tangible fixed assets | 22/27 | €2,079 | €29,858 | +€27,779 | +1336.1% |
| Plant, machinery and equipment | 23 | €1,083 | €839 | -€244 | -22.5% |
| Furniture and vehicles | 24 | €72 | €28,094 | +€28,023 | +39170.6% |
| Other tangible fixed assets | 26 | €925 | €925 | = | 0.0% |
| Financial fixed assets | 28 | €45 | - | -€45 | |
| Current assets | 29/58 | €33,728 | €64,470 | +€30,741 | +91.1% |
| Amounts receivable within one year | 40/41 | €27,071 | €23,654 | -€3,416 | -12.6% |
| Trade receivables | 40 | €27,071 | €23,654 | -€3,416 | -12.6% |
| Cash at bank and in hand | 54/58 | €6,394 | €40,815 | +€34,422 | +538.4% |
| Deferred charges and accrued income | 490/1 | €264 | - | -€264 | |
| Total equity and liabilities | 10/49 | €35,853 | €94,328 | +€58,475 | +163.1% |
| Equity | 10/15 | €6,001 | €29,403 | +€23,403 | +390.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,901 | €29,303 | +€23,403 | +396.6% |
| Amounts payable | 17/49 | €29,852 | €64,924 | +€35,073 | +117.5% |
| Amounts payable within one year | 42/48 | €29,852 | €61,505 | +€31,653 | +106.0% |
| Trade debts | 44 | €14,682 | - | -€14,682 | |
| Suppliers | 440/4 | €14,682 | - | -€14,682 | |
| Taxes, remuneration and social security | 45 | €6,496 | €10,577 | +€4,081 | +62.8% |
| Taxes | 450/3 | €6,496 | €10,577 | +€4,081 | +62.8% |
| Other amounts payable | 47/48 | €8,674 | €50,928 | +€42,254 | +487.1% |
| Accrued charges and deferred income | 492/3 | - | €3,419 | +€3,419 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552 | €7,178 | +€6,627 | +1201.4% |
| Other operating charges | 640/8 | €3,575 | €3,994 | +€420 | +11.7% |
| Gross operating margin | 9900 | €30,769 | €48,358 | +€17,590 | +57.2% |
| Operating profit (loss) | 9901 | €26,642 | €37,186 | +€10,544 | +39.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,822 | €1,515 | -€307 | -16.9% |
| Recurring financial charges | 65 | €1,822 | €1,515 | -€307 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €24,820 | €35,672 | +€10,852 | +43.7% |
| Income taxes | 67/77 | €6,689 | €11,436 | +€4,747 | +71.0% |
| Profit (loss) for the period | 9904 | €18,132 | €24,236 | +€6,104 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,132 | €24,236 | +€6,104 | +33.7% |
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 12 October 2026 via checked.be.