OptiM8: 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.
OptiM8
Largest movements
- Financial fixed assets +€27,000
new in 2025: €27,000
- Cash +€25,973
up €25,973 (+29.4%), from €88,391 to €114,365
mainly Net result for the year (+€49,499) and Depreciation (+€22,408)
- Receivables within one year +€16,819
up €16,819 (+72.3%), from €23,275 to €40,094
of which Other amounts receivable: +€20,326
- Tangible fixed assets -€15,765
down €15,765 (-20.9%), from €75,310 to €59,545
of which Furniture and vehicles: -€14,612
- Profit (loss) carried forward +€49,499
up €49,499 (+56.5%), from €87,671 to €137,170
- Tax, wage and social debts +€18,888
up €18,888 (+68.5%), from €27,574 to €46,463
- Debts after one year -€12,252
down €12,252 (-25.9%), from €47,271 to €35,019
- Trade debts -€3,584
down €3,584 (-45.2%), from €7,934 to €4,349
- Other debts +€2,533
up €2,533 (+273.7%), from €925 to €3,458
- Gross operating margin -€31,611
down €31,611 (-26.1%), from €121,112 to €89,501
- Depreciation +€11,941
up €11,941 (+114.1%), from €10,467 to €22,408
- Taxes -€10,260
down €10,260 (-41.2%), from €24,923 to €14,663
- Financial charges +€1,365
up €1,365 (+161.6%), from €844 to €2,209
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 | €188,240 | €243,778 | +€55,537 | +29.5% |
| Fixed assets | 21/28 | €75,310 | €87,592 | +€12,282 | +16.3% |
| Intangible fixed assets | 21 | - | €1,046 | +€1,046 | |
| Tangible fixed assets | 22/27 | €75,310 | €59,545 | -€15,765 | -20.9% |
| Plant, machinery and equipment | 23 | €703 | €271 | -€432 | -61.4% |
| Furniture and vehicles | 24 | €71,891 | €57,279 | -€14,612 | -20.3% |
| Other tangible fixed assets | 26 | €2,716 | €1,995 | -€721 | -26.5% |
| Financial fixed assets | 28 | - | €27,000 | +€27,000 | |
| Current assets | 29/58 | €112,930 | €156,186 | +€43,256 | +38.3% |
| Amounts receivable within one year | 40/41 | €23,275 | €40,094 | +€16,819 | +72.3% |
| Trade receivables | 40 | €20,058 | €16,551 | -€3,507 | -17.5% |
| Other amounts receivable | 41 | €3,217 | €23,543 | +€20,326 | +631.9% |
| Cash at bank and in hand | 54/58 | €88,391 | €114,365 | +€25,973 | +29.4% |
| Deferred charges and accrued income | 490/1 | €1,264 | €1,727 | +€463 | +36.6% |
| Total equity and liabilities | 10/49 | €188,240 | €243,778 | +€55,537 | +29.5% |
| Equity | 10/15 | €92,671 | €142,170 | +€49,499 | +53.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,671 | €137,170 | +€49,499 | +56.5% |
| Amounts payable | 17/49 | €95,569 | €101,608 | +€6,039 | +6.3% |
| Amounts payable after more than one year | 17 | €47,271 | €35,019 | -€12,252 | -25.9% |
| Financial debts | 170/4 | €47,271 | €35,019 | -€12,252 | -25.9% |
| Amounts payable within one year | 42/48 | €48,232 | €66,521 | +€18,289 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €11,799 | €12,252 | +€453 | +3.8% |
| Trade debts | 44 | €7,934 | €4,349 | -€3,584 | -45.2% |
| Suppliers | 440/4 | €7,934 | €4,349 | -€3,584 | -45.2% |
| Taxes, remuneration and social security | 45 | €27,574 | €46,463 | +€18,888 | +68.5% |
| Taxes | 450/3 | €27,574 | €46,463 | +€18,888 | +68.5% |
| Other amounts payable | 47/48 | €925 | €3,458 | +€2,533 | +273.7% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,467 | €22,408 | +€11,941 | +114.1% |
| Other operating charges | 640/8 | €346 | €731 | +€384 | +111.0% |
| Gross operating margin | 9900 | €121,112 | €89,501 | -€31,611 | -26.1% |
| Operating profit (loss) | 9901 | €110,299 | €66,362 | -€43,936 | -39.8% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €844 | €2,209 | +€1,365 | +161.6% |
| Recurring financial charges | 65 | €844 | €2,209 | +€1,365 | +161.6% |
| Profit (loss) for the period before taxes | 9903 | €109,454 | €64,162 | -€45,293 | -41.4% |
| Income taxes | 67/77 | €24,923 | €14,663 | -€10,260 | -41.2% |
| Profit (loss) for the period | 9904 | €84,532 | €49,499 | -€35,033 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,532 | €49,499 | -€35,033 | -41.4% |
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 28 September 2026 via checked.be.