OPTIMA: 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.
What changed
OPTIMA
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,460
2024 · €4,584-€8,044
Equity
€896,031
2024 · €899,491-€3,460
Cash
€6,419
2024 · €12,897-€6,478
Balance sheet total
€2.0m
2024 · €2.0m-€93,258
Largest movements
Assets
- Tangible fixed assets -€125,992
down €125,992 (-6.4%), from €2.0m to €1.8m
of which Land and buildings: -€87,902
- Receivables within one year +€39,234
up €39,234 (+61.7%), from €63,616 to €102,850
Equity and liabilities
- Debts after one year -€78,876
down €78,876 (-67.9%), from €116,176 to €37,300
of which Financial debts: -€78,876
- Other debts +€20,941
up €20,941 (+3.4%), from €621,938 to €642,878
Income statement
- Gross operating margin -€15,149
down €15,149 (-5.8%), from €261,999 to €246,851
- Provisions -€11,831
new in 2025: -€11,831
- Staff costs +€7,377
up €7,377 (+8.7%), from €85,223 to €92,600
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.
Result 2024
€4,584
Gross operating margin
-€15,149
Staff costs
-€7,377
Depreciation
-€493
Provisions
+€11,831
Other operating charges
-€766
Financial income
+€637
Financial charges
+€1,681
Taxes
+€1,592
Result 2025
-€3,460
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.
From operations
+€87,627
Investment
-€2,823
Financing
-€91,282
Cash 2024
€12,897
From operations (derived)
+€87,627
Net result for the year
-€3,460
Depreciation
+€128,815
Receivables within one year
-€39,234
Deferred charges and accrued income
+€22
Provisions
-€11,831
Trade debts
-€3,473
Tax, wage and social debts
-€385
Other debts
+€20,941
Accrued charges and deferred income
-€3,768
Investment (derived)
-€2,823
Investment in fixed assets (net)
-€2,823
Financing
-€91,282
Debts after one year
-€78,876
Current portion of long-term debt
-€12,406
Cash 2025
€6,419
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,045,938 | €1,952,680 | -€93,258 | -4.6% |
| Fixed assets | 21/28 | €1,964,350 | €1,838,358 | -€125,992 | -6.4% |
| Tangible fixed assets | 22/27 | €1,962,826 | €1,836,834 | -€125,992 | -6.4% |
| Land and buildings | 22 | €1,880,200 | €1,792,297 | -€87,902 | -4.7% |
| Plant, machinery and equipment | 23 | €163 | €1,260 | +€1,098 | +675.3% |
| Furniture and vehicles | 24 | €15,145 | €8,766 | -€6,380 | -42.1% |
| Leasing and similar rights | 25 | €67,318 | €34,511 | -€32,807 | -48.7% |
| Financial fixed assets | 28 | €1,524 | €1,524 | = | 0.0% |
| Current assets | 29/58 | €81,588 | €114,322 | +€32,734 | +40.1% |
| Amounts receivable within one year | 40/41 | €63,616 | €102,850 | +€39,234 | +61.7% |
| Trade receivables | 40 | €63,616 | €102,850 | +€39,234 | +61.7% |
| Cash at bank and in hand | 54/58 | €12,897 | €6,419 | -€6,478 | -50.2% |
| Deferred charges and accrued income | 490/1 | €5,076 | €5,053 | -€22 | -0.4% |
| Total equity and liabilities | 10/49 | €2,045,938 | €1,952,680 | -€93,258 | -4.6% |
| Equity | 10/15 | €899,491 | €896,031 | -€3,460 | -0.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €837,991 | €834,531 | -€3,460 | -0.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €831,841 | €828,381 | -€3,460 | -0.4% |
| Provisions and deferred taxes | 16 | €11,831 | €0 | -€11,831 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €11,831 | €0 | -€11,831 | -100.0% |
| Major repairs and maintenance | 162 | €11,831 | €0 | -€11,831 | -100.0% |
| Amounts payable | 17/49 | €1,134,616 | €1,056,649 | -€77,967 | -6.9% |
| Amounts payable after more than one year | 17 | €116,176 | €37,300 | -€78,876 | -67.9% |
| Financial debts | 170/4 | €113,082 | €34,206 | -€78,876 | -69.8% |
| Other amounts payable | 178/9 | €3,094 | €3,094 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,014,672 | €1,019,349 | +€4,676 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €91,282 | €78,876 | -€12,406 | -13.6% |
| Trade debts | 44 | €267,646 | €264,173 | -€3,473 | -1.3% |
| Suppliers | 440/4 | €267,646 | €264,173 | -€3,473 | -1.3% |
| Advances received on contracts in progress | 46 | €12,133 | €12,133 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,673 | €21,288 | -€385 | -1.8% |
| Taxes | 450/3 | €9,929 | €8,064 | -€1,865 | -18.8% |
| Remuneration and social security | 454/9 | €11,744 | €13,225 | +€1,480 | +12.6% |
| Other amounts payable | 47/48 | €621,938 | €642,878 | +€20,941 | +3.4% |
| Accrued charges and deferred income | 492/3 | €3,768 | €0 | -€3,768 | -100.0% |
| Remuneration, social security and pensions | 62 | €85,223 | €92,600 | +€7,377 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,322 | €128,815 | +€493 | +0.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€11,831 | -€11,831 | |
| Other operating charges | 640/8 | €32,344 | €33,110 | +€766 | +2.4% |
| Gross operating margin | 9900 | €261,999 | €246,851 | -€15,149 | -5.8% |
| Operating profit (loss) | 9901 | €16,111 | €4,157 | -€11,954 | -74.2% |
| Financial income | 75/76B | €7 | €644 | +€637 | +8993.2% |
| Recurring financial income | 75 | €7 | €644 | +€637 | +8993.2% |
| Financial charges | 65/66B | €5,871 | €4,191 | -€1,681 | -28.6% |
| Recurring financial charges | 65 | €5,871 | €4,191 | -€1,681 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €10,247 | €611 | -€9,636 | -94.0% |
| Income taxes | 67/77 | €5,663 | €4,070 | -€1,592 | -28.1% |
| Profit (loss) for the period | 9904 | €4,584 | -€3,460 | -€8,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,584 | -€3,460 | -€8,044 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.