Optilnvest: 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.
Optilnvest
Largest movements
- Tangible fixed assets +€333,444
up €333,444 (+6,999%), from €4,764 to €338,208
of which Land and buildings: +€335,402
- Receivables within one year -€5,678
down €5,678 (-8.4%), from €67,248 to €61,570
of which Other amounts receivable: -€15,758
- Debts after one year +€289,187
new in 2025: €289,187
- Other debts +€37,704
up €37,704 (+2,842%), from €1,327 to €39,031
- Current portion of long-term debt +€15,720
new in 2025: €15,720
- Profit (loss) carried forward -€14,404
down €14,404 (-116%), from -€12,436 to -€26,840
- Other operating charges +€42,882
up €42,882 (+8,486%), from €505 to €43,388
- Taxes -€8,887
down €8,887 (-100%), from €8,887 to €0
- Gross operating margin -€6,680
down €6,680 (-13.3%), from €50,116 to €43,436
- Financial charges +€5,712
up €5,712 (+638%), from €895 to €6,607
- Depreciation +€5,446
up €5,446 (+491%), from €1,110 to €6,556
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.
Derived cash bridge
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 | €72,193 | €400,503 | +€328,310 | +455% |
| Fixed assets | 21/28 | €4,764 | €338,208 | +€333,444 | +6,999% |
| Tangible fixed assets | 22/27 | €4,764 | €338,208 | +€333,444 | +6,999% |
| Land and buildings | 22 | - | €335,402 | +€335,402 | |
| Furniture and vehicles | 24 | €4,764 | €2,806 | -€1,958 | -41.1% |
| Current assets | 29/58 | €67,429 | €62,295 | -€5,134 | -7.6% |
| Amounts receivable within one year | 40/41 | €67,248 | €61,570 | -€5,678 | -8.4% |
| Trade receivables | 40 | €51,490 | €61,570 | +€10,080 | +19.6% |
| Other amounts receivable | 41 | €15,758 | €0 | -€15,758 | -100% |
| Cash at bank and in hand | 54/58 | €181 | €725 | +€544 | +301% |
| Total equity and liabilities | 10/49 | €72,193 | €400,503 | +€328,310 | +455% |
| Equity | 10/15 | €46,190 | €31,786 | -€14,404 | -31.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,027 | €40,027 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,027 | €40,027 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,436 | -€26,840 | -€14,404 | -116% |
| Amounts payable | 17/49 | €26,002 | €368,717 | +€342,715 | +1,318% |
| Amounts payable after more than one year | 17 | - | €289,187 | +€289,187 | |
| Financial debts | 170/4 | - | €289,187 | +€289,187 | |
| Amounts payable within one year | 42/48 | €26,002 | €79,530 | +€53,528 | +206% |
| Current portion of amounts payable after more than one year | 42 | - | €15,720 | +€15,720 | |
| Trade debts | 44 | €6,168 | €4,943 | -€1,225 | -19.9% |
| Suppliers | 440/4 | €6,168 | €4,943 | -€1,225 | -19.9% |
| Taxes, remuneration and social security | 45 | €18,507 | €19,836 | +€1,329 | +7.2% |
| Taxes | 450/3 | €18,507 | €19,836 | +€1,329 | +7.2% |
| Other amounts payable | 47/48 | €1,327 | €39,031 | +€37,704 | +2,842% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €6,556 | +€5,446 | +491% |
| Other operating charges | 640/8 | €505 | €43,388 | +€42,882 | +8,486% |
| Gross operating margin | 9900 | €50,116 | €43,436 | -€6,680 | -13.3% |
| Operating profit (loss) | 9901 | €46,581 | -€8,427 | -€55,008 | |
| Financial income | 75/76B | €1,368 | €630 | -€738 | -54.0% |
| Recurring financial income | 75 | €1,368 | €630 | -€738 | -54.0% |
| Financial charges | 65/66B | €895 | €6,607 | +€5,712 | +638% |
| Recurring financial charges | 65 | €895 | €6,607 | +€5,712 | +638% |
| Profit (loss) for the period before taxes | 9903 | €47,054 | -€14,404 | -€61,458 | |
| Income taxes | 67/77 | €8,887 | €0 | -€8,887 | -100% |
| Profit (loss) for the period | 9904 | €38,167 | -€14,404 | -€52,571 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,167 | -€14,404 | -€52,571 |
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 17 October 2026 via checked.be.