OPTILEE: 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.
OPTILEE
Largest movements
- Cash +€12,589
up €12,589 (+52.0%), from €24,199 to €36,788
mainly Depreciation (+€16,525) and Receivables within one year (+€10,296)
- Receivables within one year -€10,296
down €10,296 (-82.1%), from €12,547 to €2,251
of which Trade receivables: -€10,435
- Tangible fixed assets -€6,090
down €6,090 (-4.8%), from €127,580 to €121,489
of which Land and buildings: -€5,081
- Deferred charges and accrued income +€2,225
new in 2025: €2,225
- Short-term financial debts -€4,618
no longer reported in 2025 (was €4,618)
- Other debts +€4,020
up €4,020 (+30.7%), from €13,111 to €17,131
- Reserves -€2,260
down €2,260 (-10.3%), from €21,970 to €19,710
of which Distributable reserves: -€2,260
- Depreciation +€1,917
up €1,917 (+13.1%), from €14,608 to €16,525
- Gross operating margin +€763
up €763 (+4.3%), from €17,836 to €18,599
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 | €164,325 | €162,754 | -€1,572 | -1.0% |
| Fixed assets | 21/28 | €127,580 | €121,489 | -€6,090 | -4.8% |
| Tangible fixed assets | 22/27 | €127,580 | €121,489 | -€6,090 | -4.8% |
| Land and buildings | 22 | €35,001 | €29,920 | -€5,081 | -14.5% |
| Plant, machinery and equipment | 23 | €92,003 | €91,281 | -€722 | -0.8% |
| Furniture and vehicles | 24 | €576 | €289 | -€287 | -49.9% |
| Current assets | 29/58 | €36,746 | €41,264 | +€4,518 | +12.3% |
| Amounts receivable within one year | 40/41 | €12,547 | €2,251 | -€10,296 | -82.1% |
| Trade receivables | 40 | €10,435 | - | -€10,435 | |
| Other amounts receivable | 41 | €2,112 | €2,251 | +€139 | +6.6% |
| Cash at bank and in hand | 54/58 | €24,199 | €36,788 | +€12,589 | +52.0% |
| Deferred charges and accrued income | 490/1 | - | €2,225 | +€2,225 | |
| Total equity and liabilities | 10/49 | €164,325 | €162,754 | -€1,572 | -1.0% |
| Equity | 10/15 | €145,330 | €143,073 | -€2,256 | -1.6% |
| Contributions | 10/11 | €61,579 | €61,579 | = | 0.0% |
| Capital | 10 | €61,579 | - | -€61,579 | |
| Issued capital | 100 | €61,579 | - | -€61,579 | |
| Outside capital | 11 | - | €61,579 | +€61,579 | |
| Other | 1109/19 | - | €61,579 | +€61,579 | |
| Reserves | 13 | €21,970 | €19,710 | -€2,260 | -10.3% |
| Non-distributable reserves | 130/1 | €4,470 | €4,470 | = | 0.0% |
| Legal reserve | 130 | €4,470 | €4,470 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €15,240 | -€2,260 | -12.9% |
| Profit (loss) carried forward | 14 | €61,781 | €61,785 | +€4 | 0.0% |
| Amounts payable | 17/49 | €18,995 | €19,680 | +€685 | +3.6% |
| Amounts payable within one year | 42/48 | €18,995 | €19,680 | +€685 | +3.6% |
| Financial debts | 43 | €4,618 | - | -€4,618 | |
| Credit institutions | 430/8 | €4,618 | - | -€4,618 | |
| Trade debts | 44 | €1,067 | €1,492 | +€425 | +39.8% |
| Suppliers | 440/4 | €1,067 | €1,492 | +€425 | +39.8% |
| Taxes, remuneration and social security | 45 | €200 | €1,058 | +€858 | +429.0% |
| Taxes | 450/3 | €200 | €1,058 | +€858 | +429.0% |
| Other amounts payable | 47/48 | €13,111 | €17,131 | +€4,020 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,608 | €16,525 | +€1,917 | +13.1% |
| Gross operating margin | 9900 | €17,836 | €18,599 | +€763 | +4.3% |
| Operating profit (loss) | 9901 | €3,228 | €2,074 | -€1,155 | -35.8% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,186 | €2,032 | -€1,155 | -36.2% |
| Income taxes | 67/77 | €839 | €888 | +€49 | +5.8% |
| Profit (loss) for the period | 9904 | €2,347 | €1,144 | -€1,203 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,347 | €1,144 | -€1,203 | -51.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.