OPTIFREIGHT: 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.
OPTIFREIGHT
Largest movements
- Cash +€129,452
up €129,452 (+264.5%), from €48,936 to €178,388
mainly Net result for the year (+€141,736) and Tax, wage and social debts (+€32,144)
- Receivables within one year -€18,016
down €18,016 (-45.4%), from €39,695 to €21,679
- Deferred charges and accrued income +€5,808
up €5,808 (+102.9%), from €5,643 to €11,451
- Profit (loss) carried forward +€119,635
up €119,635, from -€119,002 to €633
- Short-term financial debts -€60,000
no longer reported in 2025 (was €60,000)
- Tax, wage and social debts +€32,144
up €32,144 (+137.8%), from €23,320 to €55,464
- Reserves +€22,101
up €22,101 (+29.5%), from €74,859 to €96,960
of which Distributable reserves: +€19,000
- Accrued charges and deferred income +€5,738
new in 2025: €5,738
- Gross operating margin +€113,512
up €113,512 (+122.7%), from €92,490 to €206,002
- Taxes +€32,397
up €32,397 (+174.2%), from €18,594 to €50,991
- Financial charges -€6,110
down €6,110 (-38.8%), from €15,731 to €9,621
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 | €269,349 | €386,567 | +€117,218 | +43.5% |
| Fixed assets | 21/28 | €175,075 | €175,049 | -€26 | 0.0% |
| Tangible fixed assets | 22/27 | €175,026 | €175,000 | -€26 | 0.0% |
| Land and buildings | 22 | €175,026 | €175,000 | -€26 | 0.0% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €94,274 | €211,518 | +€117,244 | +124.4% |
| Amounts receivable within one year | 40/41 | €39,695 | €21,679 | -€18,016 | -45.4% |
| Trade receivables | 40 | €39,695 | €21,679 | -€18,016 | -45.4% |
| Cash at bank and in hand | 54/58 | €48,936 | €178,388 | +€129,452 | +264.5% |
| Deferred charges and accrued income | 490/1 | €5,643 | €11,451 | +€5,808 | +102.9% |
| Total equity and liabilities | 10/49 | €269,349 | €386,567 | +€117,218 | +43.5% |
| Equity | 10/15 | €183,629 | €325,365 | +€141,736 | +77.2% |
| 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% |
| Revaluation surpluses | 12 | €165,772 | €165,772 | = | 0.0% |
| Reserves | 13 | €74,859 | €96,960 | +€22,101 | +29.5% |
| Non-distributable reserves | 130/1 | €3,099 | €6,200 | +€3,101 | +100.1% |
| Legal reserve | 130 | €3,099 | €6,200 | +€3,101 | +100.1% |
| Distributable reserves | 133 | €71,760 | €90,760 | +€19,000 | +26.5% |
| Profit (loss) carried forward | 14 | -€119,002 | €633 | +€119,635 | |
| Amounts payable | 17/49 | €85,720 | €61,202 | -€24,518 | -28.6% |
| Amounts payable within one year | 42/48 | €85,720 | €55,464 | -€30,256 | -35.3% |
| Financial debts | 43 | €60,000 | - | -€60,000 | |
| Credit institutions | 430/8 | €60,000 | - | -€60,000 | |
| Trade debts | 44 | €2,400 | - | -€2,400 | |
| Suppliers | 440/4 | €2,400 | - | -€2,400 | |
| Taxes, remuneration and social security | 45 | €23,320 | €55,464 | +€32,144 | +137.8% |
| Taxes | 450/3 | €23,320 | €55,464 | +€32,144 | +137.8% |
| Accrued charges and deferred income | 492/3 | - | €5,738 | +€5,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Other operating charges | 640/8 | €4,298 | €4,247 | -€51 | -1.2% |
| Gross operating margin | 9900 | €92,490 | €206,002 | +€113,512 | +122.7% |
| Operating profit (loss) | 9901 | €88,192 | €201,729 | +€113,537 | +128.7% |
| Financial income | 75/76B | - | €619 | +€619 | |
| Recurring financial income | 75 | - | €619 | +€619 | |
| Non-recurring financial income | 76B | - | €619 | +€619 | |
| Financial charges | 65/66B | €15,731 | €9,621 | -€6,110 | -38.8% |
| Recurring financial charges | 65 | €15,731 | €9,621 | -€6,110 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €72,461 | €192,727 | +€120,266 | +166.0% |
| Income taxes | 67/77 | €18,594 | €50,991 | +€32,397 | +174.2% |
| Profit (loss) for the period | 9904 | €53,867 | €141,736 | +€87,869 | +163.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,867 | €141,736 | +€87,869 | +163.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.