OPTIM: 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.
OPTIM
Largest movements
- Tangible fixed assets -€20,633
down €20,633 (-10.6%), from €195,202 to €174,569
of which Other tangible fixed assets: -€16,000
- Receivables within one year -€20,000
no longer reported in 2025 (was €20,000)
- Profit (loss) carried forward -€27,552
down €27,552 (-42.6%), from €64,700 to €37,148
- Trade debts +€16,840
new in 2025: €16,840
- Debts after one year -€16,533
down €16,533 (-17.3%), from €95,690 to €79,157
- Tax, wage and social debts -€12,940
no longer reported in 2025 (was €12,940)
- Gross operating margin -€27,325
down €27,325 (-17.7%), from €154,712 to €127,387
- Turnover -€20,835
down €20,835 (-9.8%), from €212,560 to €191,725
- Purchases and services +€6,490
up €6,490 (+11.2%), from €57,848 to €64,338
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 | €217,207 | €177,022 | -€40,185 | -18.5% |
| Fixed assets | 21/28 | €195,202 | €174,569 | -€20,633 | -10.6% |
| Tangible fixed assets | 22/27 | €195,202 | €174,569 | -€20,633 | -10.6% |
| Land and buildings | 22 | €111,202 | €106,569 | -€4,633 | -4.2% |
| Other tangible fixed assets | 26 | €84,000 | €68,000 | -€16,000 | -19.0% |
| Current assets | 29/58 | €22,005 | €2,453 | -€19,552 | -88.9% |
| Amounts receivable within one year | 40/41 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €2,005 | €2,453 | +€448 | +22.3% |
| Total equity and liabilities | 10/49 | €217,207 | €177,022 | -€40,185 | -18.5% |
| Equity | 10/15 | €108,577 | €81,025 | -€27,552 | -25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,677 | €37,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,208 | €2,208 | = | 0.0% |
| Legal reserve | 130 | €2,208 | €2,208 | = | 0.0% |
| Distributable reserves | 133 | €35,469 | €35,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,700 | €37,148 | -€27,552 | -42.6% |
| Amounts payable | 17/49 | €108,630 | €95,997 | -€12,633 | -11.6% |
| Amounts payable after more than one year | 17 | €95,690 | €79,157 | -€16,533 | -17.3% |
| Financial debts | 170/4 | €95,690 | €79,157 | -€16,533 | -17.3% |
| Amounts payable within one year | 42/48 | €12,940 | €16,840 | +€3,900 | +30.1% |
| Trade debts | 44 | - | €16,840 | +€16,840 | |
| Suppliers | 440/4 | - | €16,840 | +€16,840 | |
| Taxes, remuneration and social security | 45 | €12,940 | - | -€12,940 | |
| Taxes | 450/3 | €12,940 | - | -€12,940 | |
| Turnover | 70 | €212,560 | €191,725 | -€20,835 | -9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,848 | €64,338 | +€6,490 | +11.2% |
| Remuneration, social security and pensions | 62 | €67,711 | €68,032 | +€321 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,633 | €20,633 | = | 0.0% |
| Gross operating margin | 9900 | €154,712 | €127,387 | -€27,325 | -17.7% |
| Operating profit (loss) | 9901 | €66,368 | €38,722 | -€27,646 | -41.7% |
| Financial charges | 65/66B | €1,668 | €1,574 | -€94 | -5.6% |
| Recurring financial charges | 65 | €1,668 | €1,574 | -€94 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €64,700 | €37,148 | -€27,552 | -42.6% |
| Profit (loss) for the period | 9904 | €64,700 | €37,148 | -€27,552 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,700 | €37,148 | -€27,552 | -42.6% |
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 9 October 2026 via checked.be.