OPTIFISK bv nv: 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.
OPTIFISK bv nv
Largest movements
- Cash +€117,974
up €117,974 (+29.7%), from €396,799 to €514,773
mainly Depreciation (+€85,533) and Net result for the year (+€65,495)
- Tangible fixed assets -€71,407
down €71,407 (-24.0%), from €298,071 to €226,664
of which Other tangible fixed assets: -€46,793
- Receivables within one year +€21,801
up €21,801 (+5.1%), from €430,172 to €451,972
of which Trade receivables: +€20,421
- Profit (loss) carried forward +€72,082
up €72,082 (+37.0%), from €194,688 to €266,770
- Debts after one year -€27,881
down €27,881 (-100%), from €27,881 to €0
- Accrued charges and deferred income +€19,428
up €19,428 (+15.9%), from €122,107 to €141,536
- Tax, wage and social debts +€14,703
up €14,703 (+11.9%), from €123,382 to €138,085
of which Remuneration and social security: +€9,097
- Current portion of long-term debt -€13,607
down €13,607 (-32.8%), from €41,488 to €27,881
- Gross operating margin +€69,593
up €69,593 (+13.3%), from €523,606 to €593,199
- Staff costs +€36,261
up €36,261 (+9.8%), from €369,525 to €405,786
- Taxes +€12,622
up €12,622 (+60.0%), from €21,038 to €33,660
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 | €1,149,938 | €1,217,400 | +€67,462 | +5.9% |
| Fixed assets | 21/28 | €298,071 | €226,664 | -€71,407 | -24.0% |
| Tangible fixed assets | 22/27 | €298,071 | €226,664 | -€71,407 | -24.0% |
| Furniture and vehicles | 24 | €106,329 | €81,715 | -€24,614 | -23.1% |
| Other tangible fixed assets | 26 | €191,743 | €144,949 | -€46,793 | -24.4% |
| Current assets | 29/58 | €851,867 | €990,736 | +€138,869 | +16.3% |
| Amounts receivable within one year | 40/41 | €430,172 | €451,972 | +€21,801 | +5.1% |
| Trade receivables | 40 | €380,172 | €400,593 | +€20,421 | +5.4% |
| Other amounts receivable | 41 | €50,000 | €51,380 | +€1,380 | +2.8% |
| Cash at bank and in hand | 54/58 | €396,799 | €514,773 | +€117,974 | +29.7% |
| Deferred charges and accrued income | 490/1 | €24,896 | €23,991 | -€905 | -3.6% |
| Total equity and liabilities | 10/49 | €1,149,938 | €1,217,400 | +€67,462 | +5.9% |
| Equity | 10/15 | €677,335 | €742,830 | +€65,495 | +9.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €420,647 | €414,060 | -€6,587 | -1.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,447 | €64,860 | -€6,587 | -9.2% |
| Distributable reserves | 133 | €343,000 | €343,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €194,688 | €266,770 | +€72,082 | +37.0% |
| Provisions and deferred taxes | 16 | €17,566 | €15,370 | -€2,196 | -12.5% |
| Deferred taxes | 168 | €17,566 | €15,370 | -€2,196 | -12.5% |
| Amounts payable | 17/49 | €455,037 | €459,200 | +€4,163 | +0.9% |
| Amounts payable after more than one year | 17 | €27,881 | €0 | -€27,881 | -100% |
| Financial debts | 170/4 | €27,881 | €0 | -€27,881 | -100% |
| Amounts payable within one year | 42/48 | €305,048 | €317,664 | +€12,616 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €41,488 | €27,881 | -€13,607 | -32.8% |
| Trade debts | 44 | €140,178 | €151,698 | +€11,520 | +8.2% |
| Suppliers | 440/4 | €140,178 | €151,698 | +€11,520 | +8.2% |
| Taxes, remuneration and social security | 45 | €123,382 | €138,085 | +€14,703 | +11.9% |
| Taxes | 450/3 | €57,639 | €63,245 | +€5,606 | +9.7% |
| Remuneration and social security | 454/9 | €65,743 | €74,840 | +€9,097 | +13.8% |
| Accrued charges and deferred income | 492/3 | €122,107 | €141,536 | +€19,428 | +15.9% |
| Non-recurring operating income | 76A | €0 | €2,423 | +€2,423 | |
| Remuneration, social security and pensions | 62 | €369,525 | €405,786 | +€36,261 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,058 | €85,533 | -€3,525 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,528 | €4,429 | +€1,901 | +75.2% |
| Other operating charges | 640/8 | €2,274 | €2,345 | +€71 | +3.1% |
| Gross operating margin | 9900 | €523,606 | €593,199 | +€69,593 | +13.3% |
| Operating profit (loss) | 9901 | €60,222 | €95,107 | +€34,885 | +57.9% |
| Financial income | 75/76B | €1,865 | €3,436 | +€1,571 | +84.2% |
| Recurring financial income | 75 | €1,865 | €3,436 | +€1,571 | +84.2% |
| Financial charges | 65/66B | €2,391 | €1,583 | -€808 | -33.8% |
| Recurring financial charges | 65 | €2,391 | €1,583 | -€808 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €59,695 | €96,959 | +€37,264 | +62.4% |
| Transfer from deferred taxes | 780 | €2,196 | €2,196 | = | 0.0% |
| Income taxes | 67/77 | €21,038 | €33,660 | +€12,622 | +60.0% |
| Profit (loss) for the period | 9904 | €40,853 | €65,495 | +€24,642 | +60.3% |
| Transfer from tax-exempt reserves | 789 | €6,587 | €6,587 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,440 | €72,082 | +€24,642 | +51.9% |
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 24 October 2026 via checked.be.