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
- Tangible fixed assets -€42,583
down €42,583 (-21.8%), from €194,997 to €152,413
of which Furniture and vehicles: -€29,285
- Cash -€36,602
down €36,602 (-97.9%), from €37,394 to €792
mainly Other debts (-€45,509) and Debts after one year (-€38,780)
- Receivables within one year +€9,253
up €9,253 (+2.1%), from €433,499 to €442,752
of which Trade receivables: +€5,860
- Other debts -€45,509
down €45,509 (-34.5%), from €131,855 to €86,345
- Debts after one year -€38,780
down €38,780 (-33.5%), from €115,835 to €77,055
- Trade debts +€15,818
up €15,818 (+5.5%), from €286,045 to €301,863
- Tax, wage and social debts -€10,587
down €10,587 (-20.2%), from €52,463 to €41,876
of which Taxes: -€17,100
- Gross operating margin -€47,393
down €47,393 (-25.6%), from €185,316 to €137,923
- Staff costs -€43,569
down €43,569 (-38.2%), from €114,082 to €70,513
- Depreciation -€2,268
down €2,268 (-4.8%), from €47,048 to €44,780
- Financial income -€2,244
down €2,244 (-86.6%), from €2,590 to €346
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 | €671,241 | €601,855 | -€69,386 | -10.3% |
| Fixed assets | 21/28 | €197,194 | €152,413 | -€44,780 | -22.7% |
| Intangible fixed assets | 21 | €2,197 | €0 | -€2,197 | -100.0% |
| Tangible fixed assets | 22/27 | €194,997 | €152,413 | -€42,583 | -21.8% |
| Land and buildings | 22 | €89,762 | €82,538 | -€7,224 | -8.0% |
| Plant, machinery and equipment | 23 | €11,051 | €4,977 | -€6,074 | -55.0% |
| Furniture and vehicles | 24 | €94,183 | €64,898 | -€29,285 | -31.1% |
| Current assets | 29/58 | €474,047 | €449,442 | -€24,605 | -5.2% |
| Amounts receivable within one year | 40/41 | €433,499 | €442,752 | +€9,253 | +2.1% |
| Trade receivables | 40 | €371,304 | €377,164 | +€5,860 | +1.6% |
| Other amounts receivable | 41 | €62,195 | €65,588 | +€3,393 | +5.5% |
| Cash at bank and in hand | 54/58 | €37,394 | €792 | -€36,602 | -97.9% |
| Deferred charges and accrued income | 490/1 | €3,155 | €5,898 | +€2,743 | +87.0% |
| Total equity and liabilities | 10/49 | €671,241 | €601,855 | -€69,386 | -10.3% |
| Equity | 10/15 | €47,162 | €50,194 | +€3,032 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,962 | €43,994 | +€3,032 | +7.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €40,962 | €43,994 | +€3,032 | +7.4% |
| Amounts payable | 17/49 | €624,079 | €551,661 | -€72,418 | -11.6% |
| Amounts payable after more than one year | 17 | €115,835 | €77,055 | -€38,780 | -33.5% |
| Financial debts | 170/4 | €115,835 | €77,055 | -€38,780 | -33.5% |
| Amounts payable within one year | 42/48 | €508,195 | €469,458 | -€38,737 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €37,832 | €39,373 | +€1,541 | +4.1% |
| Trade debts | 44 | €286,045 | €301,863 | +€15,818 | +5.5% |
| Suppliers | 440/4 | €286,045 | €301,863 | +€15,818 | +5.5% |
| Taxes, remuneration and social security | 45 | €52,463 | €41,876 | -€10,587 | -20.2% |
| Taxes | 450/3 | €47,212 | €30,112 | -€17,100 | -36.2% |
| Remuneration and social security | 454/9 | €5,251 | €11,764 | +€6,513 | +124.0% |
| Other amounts payable | 47/48 | €131,855 | €86,345 | -€45,509 | -34.5% |
| Accrued charges and deferred income | 492/3 | €49 | €5,148 | +€5,099 | +10450.9% |
| Remuneration, social security and pensions | 62 | €114,082 | €70,513 | -€43,569 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,048 | €44,780 | -€2,268 | -4.8% |
| Other operating charges | 640/8 | €4,310 | €2,532 | -€1,777 | -41.2% |
| Gross operating margin | 9900 | €185,316 | €137,923 | -€47,393 | -25.6% |
| Operating profit (loss) | 9901 | €19,876 | €20,097 | +€221 | +1.1% |
| Financial income | 75/76B | €2,590 | €346 | -€2,244 | -86.6% |
| Recurring financial income | 75 | €2,590 | €346 | -€2,244 | -86.6% |
| Financial charges | 65/66B | €11,505 | €9,922 | -€1,583 | -13.8% |
| Recurring financial charges | 65 | €11,505 | €9,922 | -€1,583 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €10,960 | €10,520 | -€440 | -4.0% |
| Income taxes | 67/77 | €7,563 | €7,488 | -€75 | -1.0% |
| Profit (loss) for the period | 9904 | €3,397 | €3,032 | -€365 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,397 | €3,032 | -€365 | -10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.