OPTIMA: 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.
OPTIMA
Largest movements
- Receivables within one year +€132,257
up €132,257 (+73.6%), from €179,581 to €311,838
of which Trade receivables: +€124,867
- Cash -€54,931
down €54,931 (-93.0%), from €59,071 to €4,140
mainly Receivables within one year (-€132,257) and Net result for the year (-€75,655)
- Trade debts +€90,254
up €90,254 (+50.1%), from €180,047 to €270,301
- Profit (loss) carried forward -€75,655
down €75,655, from €23,848 to -€51,807
- Other debts +€47,567
up €47,567 (+455.3%), from €10,448 to €58,015
- Tax, wage and social debts +€14,222
up €14,222 (+543.0%), from €2,619 to €16,841
- Gross operating margin -€123,998
down €123,998, from €52,166 to -€71,832
- Depreciation -€4,247
down €4,247 (-90.7%), from €4,685 to €438
- Financial charges -€3,103
down €3,103 (-76.8%), from €4,042 to €939
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,015 | €321,405 | +€76,390 | +31.2% |
| Fixed assets | 21/28 | €1,176 | €738 | -€438 | -37.2% |
| Tangible fixed assets | 22/27 | €1,000 | €562 | -€438 | -43.8% |
| Plant, machinery and equipment | 23 | €1,000 | €562 | -€438 | -43.8% |
| Financial fixed assets | 28 | €176 | €176 | = | 0.0% |
| Current assets | 29/58 | €243,839 | €320,667 | +€76,828 | +31.5% |
| Stocks and contracts in progress | 3 | €5,187 | €4,689 | -€498 | -9.6% |
| Stocks | 30/36 | €5,187 | €4,689 | -€498 | -9.6% |
| Amounts receivable within one year | 40/41 | €179,581 | €311,838 | +€132,257 | +73.6% |
| Trade receivables | 40 | €178,654 | €303,521 | +€124,867 | +69.9% |
| Other amounts receivable | 41 | €927 | €8,317 | +€7,390 | +797.2% |
| Cash at bank and in hand | 54/58 | €59,071 | €4,140 | -€54,931 | -93.0% |
| Total equity and liabilities | 10/49 | €245,015 | €321,405 | +€76,390 | +31.2% |
| Equity | 10/15 | €42,440 | -€33,215 | -€75,655 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,848 | -€51,807 | -€75,655 | |
| Amounts payable | 17/49 | €202,575 | €354,620 | +€152,045 | +75.1% |
| Amounts payable within one year | 42/48 | €193,114 | €345,157 | +€152,043 | +78.7% |
| Trade debts | 44 | €180,047 | €270,301 | +€90,254 | +50.1% |
| Suppliers | 440/4 | €180,047 | €270,301 | +€90,254 | +50.1% |
| Taxes, remuneration and social security | 45 | €2,619 | €16,841 | +€14,222 | +543.0% |
| Taxes | 450/3 | €2,619 | €16,841 | +€14,222 | +543.0% |
| Other amounts payable | 47/48 | €10,448 | €58,015 | +€47,567 | +455.3% |
| Accrued charges and deferred income | 492/3 | €9,461 | €9,463 | +€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,685 | €438 | -€4,247 | -90.7% |
| Other operating charges | 640/8 | €2,119 | €2,446 | +€327 | +15.4% |
| Gross operating margin | 9900 | €52,166 | -€71,832 | -€123,998 | |
| Operating profit (loss) | 9901 | €45,362 | -€74,716 | -€120,078 | |
| Financial charges | 65/66B | €4,042 | €939 | -€3,103 | -76.8% |
| Recurring financial charges | 65 | €4,042 | €939 | -€3,103 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €41,320 | -€75,655 | -€116,975 | |
| Profit (loss) for the period | 9904 | €41,320 | -€75,655 | -€116,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,320 | -€75,655 | -€116,975 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.