OPTIGAGE: 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.
OPTIGAGE
Largest movements
- Receivables within one year -€44,011
down €44,011 (-79.4%), from €55,455 to €11,444
of which Trade receivables: -€54,519
- Cash +€28,300
up €28,300 (+67.4%), from €41,970 to €70,270
mainly Receivables within one year (+€44,011) and Other debts (+€23,000)
- Deferred charges and accrued income -€4,339
down €4,339 (-94.2%), from €4,607 to €268
- Other debts +€23,000
new in 2025: €23,000
- Accrued charges and deferred income -€16,933
no longer reported in 2025 (was €16,933)
- Trade debts -€12,453
down €12,453 (-85.9%), from €14,498 to €2,045
- Profit (loss) carried forward -€8,431
down €8,431 (-95.0%), from €8,872 to €441
- Tax, wage and social debts -€5,232
down €5,232 (-29.7%), from €17,627 to €12,395
of which Taxes: -€4,771
- Gross operating margin +€11,962
up €11,962 (+18.4%), from €65,078 to €77,040
- Taxes +€2,309
up €2,309 (+105.5%), from €2,188 to €4,497
- Staff costs +€1,872
up €1,872 (+3.4%), from €54,591 to €56,462
- Financial charges +€992
up €992 (+1835.2%), from €54 to €1,046
of which Non-recurring financial charges: +€935
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 | €102,031 | €81,981 | -€20,050 | -19.7% |
| Current assets | 29/58 | €102,031 | €81,981 | -€20,050 | -19.7% |
| Amounts receivable within one year | 40/41 | €55,455 | €11,444 | -€44,011 | -79.4% |
| Trade receivables | 40 | €54,519 | - | -€54,519 | |
| Other amounts receivable | 41 | €935 | €11,444 | +€10,509 | +1123.7% |
| Cash at bank and in hand | 54/58 | €41,970 | €70,270 | +€28,300 | +67.4% |
| Deferred charges and accrued income | 490/1 | €4,607 | €268 | -€4,339 | -94.2% |
| Total equity and liabilities | 10/49 | €102,031 | €81,981 | -€20,050 | -19.7% |
| Equity | 10/15 | €52,972 | €44,541 | -€8,431 | -15.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €44,000 | €44,000 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,872 | €441 | -€8,431 | -95.0% |
| Amounts payable | 17/49 | €49,059 | €37,440 | -€11,619 | -23.7% |
| Amounts payable within one year | 42/48 | €32,126 | €37,440 | +€5,314 | +16.5% |
| Trade debts | 44 | €14,498 | €2,045 | -€12,453 | -85.9% |
| Suppliers | 440/4 | €14,498 | €2,045 | -€12,453 | -85.9% |
| Taxes, remuneration and social security | 45 | €17,627 | €12,395 | -€5,232 | -29.7% |
| Taxes | 450/3 | €11,643 | €6,872 | -€4,771 | -41.0% |
| Remuneration and social security | 454/9 | €5,984 | €5,523 | -€461 | -7.7% |
| Other amounts payable | 47/48 | - | €23,000 | +€23,000 | |
| Accrued charges and deferred income | 492/3 | €16,933 | - | -€16,933 | |
| Remuneration, social security and pensions | 62 | €54,591 | €56,462 | +€1,872 | +3.4% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €65,078 | €77,040 | +€11,962 | +18.4% |
| Operating profit (loss) | 9901 | €10,036 | €20,112 | +€10,076 | +100.4% |
| Financial charges | 65/66B | €54 | €1,046 | +€992 | +1835.2% |
| Recurring financial charges | 65 | €54 | €111 | +€57 | +105.0% |
| Non-recurring financial charges | 66B | - | €935 | +€935 | |
| Profit (loss) for the period before taxes | 9903 | €9,982 | €19,066 | +€9,084 | +91.0% |
| Income taxes | 67/77 | €2,188 | €4,497 | +€2,309 | +105.5% |
| Profit (loss) for the period | 9904 | €7,794 | €14,569 | +€6,775 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,794 | €14,569 | +€6,775 | +86.9% |
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 11 October 2026 via checked.be.