OPTIGANCE: 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.
OPTIGANCE
Largest movements
- Receivables within one year +€30,998
up €30,998 (+9.8%), from €317,085 to €348,083
of which Other amounts receivable: +€26,040
- Cash +€20,858
up €20,858 (+1257.9%), from €1,658 to €22,516
mainly Net result for the year (+€67,217) and Depreciation (+€3,285)
- Profit (loss) carried forward +€52,217
up €52,217 (+11.5%), from €454,351 to €506,568
- Gross operating margin +€11,516
up €11,516 (+15.5%), from €74,160 to €85,677
- Financial income +€5,024
new in 2025: €5,024
- Taxes +€3,391
up €3,391 (+21.6%), from €15,693 to €19,084
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 | €566,344 | €614,795 | +€48,452 | +8.6% |
| Fixed assets | 21/28 | €12,451 | €9,166 | -€3,285 | -26.4% |
| Tangible fixed assets | 22/27 | €12,451 | €9,166 | -€3,285 | -26.4% |
| Plant, machinery and equipment | 23 | €6,350 | €5,750 | -€600 | -9.4% |
| Furniture and vehicles | 24 | €6,101 | €3,416 | -€2,685 | -44.0% |
| Current assets | 29/58 | €553,893 | €605,629 | +€51,737 | +9.3% |
| Amounts receivable after more than one year | 29 | €235,000 | €235,000 | = | 0.0% |
| Other amounts receivable | 291 | €235,000 | €235,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €317,085 | €348,083 | +€30,998 | +9.8% |
| Trade receivables | 40 | - | €4,958 | +€4,958 | |
| Other amounts receivable | 41 | €317,085 | €343,125 | +€26,040 | +8.2% |
| Cash at bank and in hand | 54/58 | €1,658 | €22,516 | +€20,858 | +1257.9% |
| Deferred charges and accrued income | 490/1 | €150 | €30 | -€120 | -80.0% |
| Total equity and liabilities | 10/49 | €566,344 | €614,795 | +€48,452 | +8.6% |
| Equity | 10/15 | €476,662 | €528,879 | +€52,217 | +11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €454,351 | €506,568 | +€52,217 | +11.5% |
| Amounts payable | 17/49 | €89,682 | €85,917 | -€3,765 | -4.2% |
| Amounts payable after more than one year | 17 | €1,816 | - | -€1,816 | |
| Financial debts | 170/4 | €1,816 | - | -€1,816 | |
| Amounts payable within one year | 42/48 | €87,866 | €85,917 | -€1,949 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €3,632 | €1,816 | -€1,816 | -50.0% |
| Trade debts | 44 | €53,635 | €50,601 | -€3,034 | -5.7% |
| Suppliers | 440/4 | €53,635 | €50,601 | -€3,034 | -5.7% |
| Taxes, remuneration and social security | 45 | €15,600 | €18,500 | +€2,900 | +18.6% |
| Taxes | 450/3 | €15,600 | €18,500 | +€2,900 | +18.6% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,285 | €3,285 | = | 0.0% |
| Other operating charges | 640/8 | €1,096 | €940 | -€156 | -14.2% |
| Gross operating margin | 9900 | €74,160 | €85,677 | +€11,516 | +15.5% |
| Operating profit (loss) | 9901 | €69,780 | €81,452 | +€11,672 | +16.7% |
| Financial income | 75/76B | - | €5,024 | +€5,024 | |
| Recurring financial income | 75 | - | €5,024 | +€5,024 | |
| Financial charges | 65/66B | €539 | €175 | -€364 | -67.5% |
| Recurring financial charges | 65 | €539 | €175 | -€364 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €69,241 | €86,301 | +€17,060 | +24.6% |
| Income taxes | 67/77 | €15,693 | €19,084 | +€3,391 | +21.6% |
| Profit (loss) for the period | 9904 | €53,548 | €67,217 | +€13,669 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,548 | €67,217 | +€13,669 | +25.5% |
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 30 September 2026 via checked.be.