Optiflo: 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.
Optiflo
Largest movements
- Receivables within one year +€69,964
up €69,964 (+155.3%), from €45,045 to €115,009
of which Trade receivables: +€66,507
- Current investments +€9,000
new in 2025: €9,000
- Cash +€4,929
up €4,929 (+33.2%), from €14,839 to €19,769
mainly Net result for the year (+€113,064) and Depreciation (+€1,762)
- Reserves +€112,231
up €112,231 (+306.7%), from €36,594 to €148,825
- Other debts -€17,890
down €17,890 (-98.0%), from €18,263 to €373
- Tax, wage and social debts -€9,350
down €9,350 (-98.1%), from €9,527 to €177
- Gross operating margin +€101,306
up €101,306 (+216.2%), from €46,859 to €148,165
- Taxes +€22,566
up €22,566 (+236.9%), from €9,527 to €32,093
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 | €67,953 | €151,974 | +€84,021 | +123.6% |
| Fixed assets | 21/28 | €6,340 | €6,930 | +€590 | +9.3% |
| Tangible fixed assets | 22/27 | €6,340 | €6,930 | +€590 | +9.3% |
| Plant, machinery and equipment | 23 | - | €1,288 | +€1,288 | |
| Furniture and vehicles | 24 | €6,340 | €5,642 | -€697 | -11.0% |
| Current assets | 29/58 | €61,613 | €145,044 | +€83,431 | +135.4% |
| Amounts receivable within one year | 40/41 | €45,045 | €115,009 | +€69,964 | +155.3% |
| Trade receivables | 40 | €45,045 | €111,552 | +€66,507 | +147.6% |
| Other amounts receivable | 41 | - | €3,457 | +€3,457 | |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €14,839 | €19,769 | +€4,929 | +33.2% |
| Deferred charges and accrued income | 490/1 | €1,730 | €1,267 | -€463 | -26.8% |
| Total equity and liabilities | 10/49 | €67,953 | €151,974 | +€84,021 | +123.6% |
| Equity | 10/15 | €39,094 | €151,325 | +€112,231 | +287.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,594 | €148,825 | +€112,231 | +306.7% |
| Distributable reserves | 133 | €36,594 | €148,825 | +€112,231 | +306.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,859 | €649 | -€28,210 | -97.8% |
| Amounts payable within one year | 42/48 | €28,859 | €649 | -€28,210 | -97.8% |
| Trade debts | 44 | €1,069 | €99 | -€970 | -90.7% |
| Suppliers | 440/4 | €1,069 | €99 | -€970 | -90.7% |
| Taxes, remuneration and social security | 45 | €9,527 | €177 | -€9,350 | -98.1% |
| Taxes | 450/3 | €9,527 | €177 | -€9,350 | -98.1% |
| Other amounts payable | 47/48 | €18,263 | €373 | -€17,890 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €732 | €1,762 | +€1,030 | +140.6% |
| Other operating charges | 640/8 | - | €606 | +€606 | |
| Gross operating margin | 9900 | €46,859 | €148,165 | +€101,306 | +216.2% |
| Operating profit (loss) | 9901 | €46,126 | €145,797 | +€99,670 | +216.1% |
| Financial income | 75/76B | €1 | €41 | +€40 | +4004.0% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +4004.0% |
| Financial charges | 65/66B | €6 | €681 | +€675 | +11349.4% |
| Recurring financial charges | 65 | €6 | €681 | +€675 | +11349.4% |
| Profit (loss) for the period before taxes | 9903 | €46,121 | €145,156 | +€99,035 | +214.7% |
| Income taxes | 67/77 | €9,527 | €32,093 | +€22,566 | +236.9% |
| Profit (loss) for the period | 9904 | €36,594 | €113,064 | +€76,470 | +209.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,594 | €113,064 | +€76,470 | +209.0% |
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 10 October 2026 via checked.be.