OPTIM LOGISTIC: 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 LOGISTIC
Largest movements
- Tangible fixed assets +€370,328
up €370,328 (+282.2%), from €131,232 to €501,560
of which Furniture and vehicles: +€213,608
- Receivables within one year +€19,168
up €19,168 (+34.1%), from €56,238 to €75,406
of which Trade receivables: +€13,426
- Financial fixed assets +€16,000
up €16,000 (+95.1%), from €16,820 to €32,820
- Debts after one year +€235,817
up €235,817 (+300.3%), from €78,516 to €314,334
- Current portion of long-term debt +€101,404
up €101,404 (+241.1%), from €42,062 to €143,466
- Trade debts +€36,762
up €36,762 (+248.8%), from €14,778 to €51,540
- Short-term financial debts +€15,000
up €15,000 (+107.1%), from €14,000 to €29,000
- Tax, wage and social debts +€11,166
up €11,166 (+104.8%), from €10,650 to €21,816
of which Remuneration and social security: +€12,936
- Depreciation +€35,730
up €35,730 (+94.0%), from €38,004 to €73,734
- Gross operating margin +€33,285
up €33,285 (+61.3%), from €54,300 to €87,585
- Financial charges +€5,945
up €5,945 (+73.1%), from €8,132 to €14,077
- Other operating charges +€1,838
up €1,838 (+971.9%), from €189 to €2,027
- Taxes -€1,770
down €1,770 (-100.0%), from €1,770 to €0
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 | €233,261 | €641,287 | +€408,026 | +174.9% |
| Fixed assets | 21/28 | €148,052 | €534,380 | +€386,328 | +260.9% |
| Tangible fixed assets | 22/27 | €131,232 | €501,560 | +€370,328 | +282.2% |
| Furniture and vehicles | 24 | €1,399 | €215,007 | +€213,608 | +15272.8% |
| Leasing and similar rights | 25 | €129,833 | €286,553 | +€156,720 | +120.7% |
| Financial fixed assets | 28 | €16,820 | €32,820 | +€16,000 | +95.1% |
| Current assets | 29/58 | €85,209 | €106,907 | +€21,698 | +25.5% |
| Amounts receivable within one year | 40/41 | €56,238 | €75,406 | +€19,168 | +34.1% |
| Trade receivables | 40 | €41,265 | €54,691 | +€13,426 | +32.5% |
| Other amounts receivable | 41 | €14,974 | €20,715 | +€5,741 | +38.3% |
| Cash at bank and in hand | 54/58 | €28,644 | €28,331 | -€313 | -1.1% |
| Deferred charges and accrued income | 490/1 | €327 | €3,171 | +€2,844 | +869.3% |
| Total equity and liabilities | 10/49 | €233,261 | €641,287 | +€408,026 | +174.9% |
| Equity | 10/15 | €52,268 | €50,071 | -€2,197 | -4.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,268 | €40,071 | -€2,197 | -5.2% |
| Amounts payable | 17/49 | €180,993 | €591,216 | +€410,223 | +226.7% |
| Amounts payable after more than one year | 17 | €78,516 | €314,334 | +€235,817 | +300.3% |
| Financial debts | 170/4 | €78,516 | €314,334 | +€235,817 | +300.3% |
| Amounts payable within one year | 42/48 | €102,476 | €276,882 | +€174,406 | +170.2% |
| Current portion of amounts payable after more than one year | 42 | €42,062 | €143,466 | +€101,404 | +241.1% |
| Financial debts | 43 | €14,000 | €29,000 | +€15,000 | +107.1% |
| Credit institutions | 430/8 | €14,000 | €29,000 | +€15,000 | +107.1% |
| Trade debts | 44 | €14,778 | €51,540 | +€36,762 | +248.8% |
| Suppliers | 440/4 | €14,778 | €51,540 | +€36,762 | +248.8% |
| Taxes, remuneration and social security | 45 | €10,650 | €21,816 | +€11,166 | +104.8% |
| Taxes | 450/3 | €1,770 | €0 | -€1,770 | -100.0% |
| Remuneration and social security | 454/9 | €8,880 | €21,816 | +€12,936 | +145.7% |
| Other amounts payable | 47/48 | €20,987 | €31,061 | +€10,074 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,004 | €73,734 | +€35,730 | +94.0% |
| Other operating charges | 640/8 | €189 | €2,027 | +€1,838 | +971.9% |
| Gross operating margin | 9900 | €54,300 | €87,585 | +€33,285 | +61.3% |
| Operating profit (loss) | 9901 | €16,107 | €11,823 | -€4,283 | -26.6% |
| Financial income | 75/76B | €609 | €57 | -€552 | -90.7% |
| Recurring financial income | 75 | €609 | €57 | -€552 | -90.7% |
| Financial charges | 65/66B | €8,132 | €14,077 | +€5,945 | +73.1% |
| Recurring financial charges | 65 | €8,132 | €14,077 | +€5,945 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €8,584 | -€2,197 | -€10,781 | |
| Income taxes | 67/77 | €1,770 | €0 | -€1,770 | -100.0% |
| Profit (loss) for the period | 9904 | €6,814 | -€2,197 | -€9,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,814 | -€2,197 | -€9,011 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.