OPTIFORMA: 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.
OPTIFORMA
Largest movements
- Tangible fixed assets -€46,650
down €46,650 (-26.9%), from €173,227 to €126,577
- Cash +€34,808
up €34,808 (+99.5%), from €34,975 to €69,784
mainly Depreciation (+€46,650) and Net result for the year (+€21,260)
- Receivables within one year -€2,997
down €2,997 (-9.7%), from €30,747 to €27,750
of which Other amounts receivable: -€2,679
- Other debts -€22,515
down €22,515 (-12.5%), from €180,746 to €158,231
- Profit (loss) carried forward +€21,260
up €21,260 (+25.8%), from -€82,263 to -€61,002
- Debts after one year -€19,352
down €19,352 (-18.8%), from €103,113 to €83,761
- Tax, wage and social debts +€3,673
up €3,673 (+816.2%), from €450 to €4,123
of which Remuneration and social security: +€2,932
- Depreciation -€7,470
down €7,470 (-13.8%), from €54,119 to €46,650
- Gross operating margin +€7,430
up €7,430 (+10.5%), from €71,025 to €78,455
- Taxes +€3,613
up €3,613 (+1206.9%), from €299 to €3,912
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 | €241,169 | €226,362 | -€14,807 | -6.1% |
| Fixed assets | 21/28 | €173,227 | €126,577 | -€46,650 | -26.9% |
| Tangible fixed assets | 22/27 | €173,227 | €126,577 | -€46,650 | -26.9% |
| Land and buildings | 22 | €120,238 | €98,238 | -€22,000 | -18.3% |
| Plant, machinery and equipment | 23 | €20,818 | €15,527 | -€5,291 | -25.4% |
| Furniture and vehicles | 24 | €32,170 | €12,812 | -€19,358 | -60.2% |
| Current assets | 29/58 | €67,942 | €99,785 | +€31,843 | +46.9% |
| Amounts receivable within one year | 40/41 | €30,747 | €27,750 | -€2,997 | -9.7% |
| Trade receivables | 40 | €25,366 | €25,048 | -€318 | -1.3% |
| Other amounts receivable | 41 | €5,381 | €2,702 | -€2,679 | -49.8% |
| Cash at bank and in hand | 54/58 | €34,975 | €69,784 | +€34,808 | +99.5% |
| Deferred charges and accrued income | 490/1 | €2,219 | €2,251 | +€32 | +1.4% |
| Total equity and liabilities | 10/49 | €241,169 | €226,362 | -€14,807 | -6.1% |
| Equity | 10/15 | -€63,663 | -€42,402 | +€21,260 | +33.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,263 | -€61,002 | +€21,260 | +25.8% |
| Amounts payable | 17/49 | €304,832 | €268,765 | -€36,067 | -11.8% |
| Amounts payable after more than one year | 17 | €103,113 | €83,761 | -€19,352 | -18.8% |
| Financial debts | 170/4 | €103,113 | €83,761 | -€19,352 | -18.8% |
| Amounts payable within one year | 42/48 | €201,718 | €184,928 | -€16,790 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €18,723 | €19,294 | +€570 | +3.0% |
| Trade debts | 44 | €1,798 | €3,281 | +€1,482 | +82.4% |
| Suppliers | 440/4 | €1,798 | €3,281 | +€1,482 | +82.4% |
| Taxes, remuneration and social security | 45 | €450 | €4,123 | +€3,673 | +816.2% |
| Taxes | 450/3 | €450 | €1,191 | +€741 | +164.7% |
| Remuneration and social security | 454/9 | - | €2,932 | +€2,932 | |
| Other amounts payable | 47/48 | €180,746 | €158,231 | -€22,515 | -12.5% |
| Accrued charges and deferred income | 492/3 | - | €75 | +€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,119 | €46,650 | -€7,470 | -13.8% |
| Other operating charges | 640/8 | €2,677 | €2,852 | +€175 | +6.5% |
| Gross operating margin | 9900 | €71,025 | €78,455 | +€7,430 | +10.5% |
| Operating profit (loss) | 9901 | €14,229 | €28,954 | +€14,725 | +103.5% |
| Financial income | 75/76B | €6 | €131 | +€125 | +2167.2% |
| Recurring financial income | 75 | €6 | €131 | +€125 | +2167.2% |
| Financial charges | 65/66B | €4,311 | €3,912 | -€399 | -9.3% |
| Recurring financial charges | 65 | €4,311 | €3,912 | -€399 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €9,924 | €25,172 | +€15,249 | +153.7% |
| Income taxes | 67/77 | €299 | €3,912 | +€3,613 | +1206.9% |
| Profit (loss) for the period | 9904 | €9,625 | €21,260 | +€11,636 | +120.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,625 | €21,260 | +€11,636 | +120.9% |
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 12 October 2026 via checked.be.