Optim HR: 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 HR
Largest movements
- Cash -€36,557
down €36,557 (-86.7%), from €42,174 to €5,617
mainly Net result for the year (-€66,552) and Tax, wage and social debts (-€43,607)
- Deferred charges and accrued income -€17,029
down €17,029 (-89.4%), from €19,048 to €2,019
- Receivables within one year +€9,036
up €9,036 (+3.7%), from €246,725 to €255,761
of which Other amounts receivable: +€19,672
- Tangible fixed assets -€9,034
down €9,034 (-66.3%), from €13,617 to €4,583
- Current investments +€5,710
new in 2025: €5,710
- Profit (loss) carried forward -€66,552
down €66,552 (-376.3%), from -€17,686 to -€84,238
- Other debts +€65,063
up €65,063 (+3516.5%), from €1,850 to €66,913
- Tax, wage and social debts -€43,607
down €43,607 (-23.1%), from €188,934 to €145,327
of which Taxes: -€24,689
- Current portion of long-term debt -€7,446
down €7,446 (-100.0%), from €7,446 to €0
- Provisions +€5,710
new in 2025: €5,710
- Financial income -€49,420
down €49,420 (-99.9%), from €49,471 to €52
- Gross operating margin -€40,499
down €40,499 (-5.0%), from €802,943 to €762,444
- Taxes -€18,968
down €18,968 (-96.0%), from €19,761 to €792
- Staff costs +€15,800
up €15,800 (+2.0%), from €786,187 to €801,987
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 | €322,267 | €277,920 | -€44,347 | -13.8% |
| Fixed assets | 21/28 | €14,320 | €8,812 | -€5,508 | -38.5% |
| Intangible fixed assets | 21 | €451 | €77 | -€374 | -83.0% |
| Tangible fixed assets | 22/27 | €13,617 | €4,583 | -€9,034 | -66.3% |
| Furniture and vehicles | 24 | €13,617 | €4,583 | -€9,034 | -66.3% |
| Financial fixed assets | 28 | €252 | €4,152 | +€3,900 | +1547.6% |
| Current assets | 29/58 | €307,947 | €269,108 | -€38,839 | -12.6% |
| Amounts receivable within one year | 40/41 | €246,725 | €255,761 | +€9,036 | +3.7% |
| Trade receivables | 40 | €246,725 | €236,089 | -€10,636 | -4.3% |
| Other amounts receivable | 41 | - | €19,672 | +€19,672 | |
| Current investments | 50/53 | - | €5,710 | +€5,710 | |
| Cash at bank and in hand | 54/58 | €42,174 | €5,617 | -€36,557 | -86.7% |
| Deferred charges and accrued income | 490/1 | €19,048 | €2,019 | -€17,029 | -89.4% |
| Total equity and liabilities | 10/49 | €322,267 | €277,920 | -€44,347 | -13.8% |
| Equity | 10/15 | €24,590 | -€41,962 | -€66,552 | |
| Contributions | 10/11 | €42,276 | €42,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,686 | -€84,238 | -€66,552 | -376.3% |
| Provisions and deferred taxes | 16 | - | €5,710 | +€5,710 | |
| Provisions for liabilities and charges | 160/5 | - | €5,710 | +€5,710 | |
| Other liabilities and charges | 164/5 | - | €5,710 | +€5,710 | |
| Amounts payable | 17/49 | €297,677 | €314,172 | +€16,495 | +5.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €297,669 | €314,172 | +€16,502 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €7,446 | €0 | -€7,446 | -100.0% |
| Financial debts | 43 | €22,213 | €20,420 | -€1,793 | -8.1% |
| Credit institutions | 430/8 | €22,213 | €20,420 | -€1,793 | -8.1% |
| Trade debts | 44 | €77,227 | €81,512 | +€4,284 | +5.5% |
| Suppliers | 440/4 | €77,227 | €81,512 | +€4,284 | +5.5% |
| Taxes, remuneration and social security | 45 | €188,934 | €145,327 | -€43,607 | -23.1% |
| Taxes | 450/3 | €83,108 | €58,419 | -€24,689 | -29.7% |
| Remuneration and social security | 454/9 | €105,825 | €86,907 | -€18,918 | -17.9% |
| Other amounts payable | 47/48 | €1,850 | €66,913 | +€65,063 | +3516.5% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Non-recurring operating income | 76A | €16 | €0 | -€16 | -100.0% |
| Remuneration, social security and pensions | 62 | €786,187 | €801,987 | +€15,800 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,894 | €2,299 | -€4,595 | -66.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€790 | -€790 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,710 | +€5,710 | |
| Other operating charges | 640/8 | €13,772 | €6,896 | -€6,877 | -49.9% |
| Gross operating margin | 9900 | €802,943 | €762,444 | -€40,499 | -5.0% |
| Operating profit (loss) | 9901 | -€3,910 | -€53,657 | -€49,748 | -1272.4% |
| Financial income | 75/76B | €49,471 | €52 | -€49,420 | -99.9% |
| Recurring financial income | 75 | €49,471 | €52 | -€49,420 | -99.9% |
| Financial charges | 65/66B | €13,813 | €12,154 | -€1,659 | -12.0% |
| Recurring financial charges | 65 | €13,813 | €12,154 | -€1,659 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €31,749 | -€65,759 | -€97,508 | |
| Income taxes | 67/77 | €19,761 | €792 | -€18,968 | -96.0% |
| Profit (loss) for the period | 9904 | €11,988 | -€66,552 | -€78,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,988 | -€66,552 | -€78,540 |
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.