OPTIM Engineering: 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.
OPTIM Engineering
Largest movements
- Cash +€135,156
up €135,156 (+44.7%), from €302,610 to €437,766
mainly Other debts (+€129,393) and Net result for the year (+€75,662)
- Receivables within one year -€69,982
down €69,982 (-71.7%), from €97,541 to €27,560
of which Trade receivables: -€60,018
- Tangible fixed assets -€5,289
down €5,289 (-68.3%), from €7,745 to €2,456
of which Furniture and vehicles: -€4,915
- Other debts +€129,393
up €129,393 (+139.5%), from €92,761 to €222,154
- Reserves -€45,072
down €45,072 (-25.3%), from €178,500 to €133,428
- Accrued charges and deferred income -€33,215
down €33,215 (-98.0%), from €33,910 to €695
- Tax, wage and social debts +€13,368
up €13,368 (+203.6%), from €6,567 to €19,935
of which Taxes: +€11,373
- Advances received -€10,290
down €10,290 (-100.0%), from €10,290 to €0
- Gross operating margin +€89,859
up €89,859 (+377.1%), from €23,826 to €113,685
- Taxes +€27,465
up €27,465 (+540.8%), from €5,078 to €32,544
- Depreciation -€2,873
down €2,873 (-35.2%), from €8,162 to €5,289
- Financial charges -€2,452
down €2,452 (-61.9%), from €3,960 to €1,508
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 | €410,012 | €468,913 | +€58,900 | +14.4% |
| Fixed assets | 21/28 | €7,745 | €2,456 | -€5,289 | -68.3% |
| Tangible fixed assets | 22/27 | €7,745 | €2,456 | -€5,289 | -68.3% |
| Plant, machinery and equipment | 23 | €741 | €368 | -€374 | -50.4% |
| Furniture and vehicles | 24 | €7,003 | €2,088 | -€4,915 | -70.2% |
| Current assets | 29/58 | €402,268 | €466,457 | +€64,189 | +16.0% |
| Amounts receivable within one year | 40/41 | €97,541 | €27,560 | -€69,982 | -71.7% |
| Trade receivables | 40 | €66,334 | €6,316 | -€60,018 | -90.5% |
| Other amounts receivable | 41 | €31,208 | €21,244 | -€9,964 | -31.9% |
| Cash at bank and in hand | 54/58 | €302,610 | €437,766 | +€135,156 | +44.7% |
| Deferred charges and accrued income | 490/1 | €2,116 | €1,131 | -€985 | -46.6% |
| Total equity and liabilities | 10/49 | €410,012 | €468,913 | +€58,900 | +14.4% |
| Equity | 10/15 | €191,126 | €145,288 | -€45,838 | -24.0% |
| Contributions | 10/11 | €11,860 | €11,860 | = | 0.0% |
| Reserves | 13 | €178,500 | €133,428 | -€45,072 | -25.3% |
| Distributable reserves | 133 | €178,500 | €133,428 | -€45,072 | -25.3% |
| Profit (loss) carried forward | 14 | €766 | €0 | -€766 | -100.0% |
| Amounts payable | 17/49 | €218,887 | €323,625 | +€104,738 | +47.9% |
| Amounts payable within one year | 42/48 | €184,976 | €322,930 | +€137,954 | +74.6% |
| Trade debts | 44 | €75,359 | €80,841 | +€5,482 | +7.3% |
| Suppliers | 440/4 | €75,359 | €80,841 | +€5,482 | +7.3% |
| Advances received on contracts in progress | 46 | €10,290 | €0 | -€10,290 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,567 | €19,935 | +€13,368 | +203.6% |
| Taxes | 450/3 | €6,567 | €17,940 | +€11,373 | +173.2% |
| Remuneration and social security | 454/9 | - | €1,995 | +€1,995 | |
| Other amounts payable | 47/48 | €92,761 | €222,154 | +€129,393 | +139.5% |
| Accrued charges and deferred income | 492/3 | €33,910 | €695 | -€33,215 | -98.0% |
| Non-recurring operating income | 76A | €6,863 | - | -€6,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,162 | €5,289 | -€2,873 | -35.2% |
| Other operating charges | 640/8 | €1,244 | €1,080 | -€164 | -13.2% |
| Gross operating margin | 9900 | €23,826 | €113,685 | +€89,859 | +377.1% |
| Operating profit (loss) | 9901 | €14,420 | €107,316 | +€92,896 | +644.2% |
| Financial income | 75/76B | €2,735 | €2,398 | -€337 | -12.3% |
| Recurring financial income | 75 | €2,735 | €2,398 | -€337 | -12.3% |
| Financial charges | 65/66B | €3,960 | €1,508 | -€2,452 | -61.9% |
| Recurring financial charges | 65 | €3,960 | €1,508 | -€2,452 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €13,195 | €108,205 | +€95,010 | +720.0% |
| Income taxes | 67/77 | €5,078 | €32,544 | +€27,465 | +540.8% |
| Profit (loss) for the period | 9904 | €8,117 | €75,662 | +€67,545 | +832.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,117 | €75,662 | +€67,545 | +832.2% |
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 8 October 2026 via checked.be.