Optim'Habitat: 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'Habitat
Largest movements
- Stocks and contracts -€44,386
no longer reported in 2025 (was €44,386)
- Receivables within one year +€32,906
up €32,906 (+15.8%), from €208,411 to €241,317
of which Trade receivables: +€32,920
- Tangible fixed assets -€15,621
down €15,621 (-29.6%), from €52,711 to €37,090
of which Other tangible fixed assets: -€10,171
- Current portion of long-term debt -€145,639
no longer reported in 2025 (was €145,639)
- Other debts +€54,633
up €54,633 (+222.4%), from €24,566 to €79,199
- Accrued charges and deferred income +€36,000
up €36,000 (+35.7%), from €100,795 to €136,795
- Trade debts +€27,847
up €27,847 (+34.2%), from €81,322 to €109,170
- Gross operating margin -€145,526
down €145,526 (-86.3%), from €168,725 to €23,199
- Financial charges -€11,724
down €11,724 (-70.4%), from €16,654 to €4,930
- Depreciation -€6,258
down €6,258 (-28.6%), from €21,879 to €15,621
- Other operating charges -€2,431
down €2,431 (-55.2%), from €4,402 to €1,971
- Financial income -€2,180
down €2,180 (-99.4%), from €2,193 to €13
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 | €948,649 | €921,292 | -€27,357 | -2.9% |
| Fixed assets | 21/28 | €695,211 | €679,590 | -€15,621 | -2.2% |
| Tangible fixed assets | 22/27 | €52,711 | €37,090 | -€15,621 | -29.6% |
| Plant, machinery and equipment | 23 | €3,145 | €2,107 | -€1,038 | -33.0% |
| Furniture and vehicles | 24 | €1,132 | €375 | -€757 | -66.9% |
| Leasing and similar rights | 25 | €7,310 | €3,655 | -€3,655 | -50.0% |
| Other tangible fixed assets | 26 | €41,124 | €30,953 | -€10,171 | -24.7% |
| Financial fixed assets | 28 | €642,500 | €642,500 | = | 0.0% |
| Current assets | 29/58 | €253,438 | €241,702 | -€11,736 | -4.6% |
| Stocks and contracts in progress | 3 | €44,386 | - | -€44,386 | |
| Stocks | 30/36 | €44,386 | - | -€44,386 | |
| Amounts receivable within one year | 40/41 | €208,411 | €241,317 | +€32,906 | +15.8% |
| Trade receivables | 40 | €113,331 | €146,252 | +€32,920 | +29.0% |
| Other amounts receivable | 41 | €95,079 | €95,065 | -€14 | 0.0% |
| Cash at bank and in hand | 54/58 | €285 | €250 | -€35 | -12.4% |
| Deferred charges and accrued income | 490/1 | €356 | €136 | -€221 | -62.0% |
| Total equity and liabilities | 10/49 | €948,649 | €921,292 | -€27,357 | -2.9% |
| Equity | 10/15 | €431,957 | €431,628 | -€330 | -0.1% |
| Contributions | 10/11 | €320,985 | €320,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,972 | €110,643 | -€330 | -0.3% |
| Amounts payable | 17/49 | €516,692 | €489,664 | -€27,027 | -5.2% |
| Amounts payable after more than one year | 17 | €144,000 | €144,000 | = | 0.0% |
| Financial debts | 170/4 | €144,000 | €144,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €271,897 | €208,869 | -€63,027 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €145,639 | - | -€145,639 | |
| Trade debts | 44 | €81,322 | €109,170 | +€27,847 | +34.2% |
| Suppliers | 440/4 | €81,322 | €109,170 | +€27,847 | +34.2% |
| Taxes, remuneration and social security | 45 | €20,369 | €20,501 | +€131 | +0.6% |
| Taxes | 450/3 | €20,369 | €20,501 | +€131 | +0.6% |
| Other amounts payable | 47/48 | €24,566 | €79,199 | +€54,633 | +222.4% |
| Accrued charges and deferred income | 492/3 | €100,795 | €136,795 | +€36,000 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,879 | €15,621 | -€6,258 | -28.6% |
| Other operating charges | 640/8 | €4,402 | €1,971 | -€2,431 | -55.2% |
| Non-recurring operating charges | 66A | €1,400 | €1,019 | -€381 | -27.2% |
| Gross operating margin | 9900 | €168,725 | €23,199 | -€145,526 | -86.3% |
| Operating profit (loss) | 9901 | €141,044 | €4,588 | -€136,456 | -96.7% |
| Financial income | 75/76B | €2,193 | €13 | -€2,180 | -99.4% |
| Recurring financial income | 75 | €2,193 | €13 | -€2,180 | -99.4% |
| Financial charges | 65/66B | €16,654 | €4,930 | -€11,724 | -70.4% |
| Recurring financial charges | 65 | €16,654 | €4,930 | -€11,724 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €126,583 | -€330 | -€126,912 | |
| Profit (loss) for the period | 9904 | €126,583 | -€330 | -€126,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,583 | -€330 | -€126,912 |
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 11 October 2026 via checked.be.