Optima-Beli: 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.
Optima-Beli
Largest movements
- Current investments +€45,988
new in 2025: €45,988
- Receivables within one year +€14,439
up €14,439 (+16.4%), from €88,010 to €102,449
of which Other amounts receivable: +€12,698
- Cash -€3,790
down €3,790 (-2.3%), from €166,361 to €162,571
mainly Current investments (-€45,988) and Contributions, distributions and other (-€30,000)
- Profit (loss) carried forward +€39,759
up €39,759 (+17.5%), from €227,809 to €267,568
- Other debts +€16,789
up €16,789 (+127%), from €13,211 to €30,000
- Turnover -€189,649
no longer reported in 2025 (was €189,649)
- Purchases and services -€127,865
no longer reported in 2025 (was €127,865)
- Gross operating margin +€28,073
up €28,073 (+41.0%), from €68,475 to €96,548
- Taxes +€4,550
up €4,550 (+28.9%), from €15,763 to €20,313
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.
Derived cash bridge
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 | €258,111 | €313,857 | +€55,746 | +21.6% |
| Fixed assets | 21/28 | €3,610 | €2,850 | -€760 | -21.1% |
| Tangible fixed assets | 22/27 | €3,610 | €2,850 | -€760 | -21.1% |
| Plant, machinery and equipment | 23 | €3,610 | €2,523 | -€1,087 | -30.1% |
| Furniture and vehicles | 24 | - | €326 | +€326 | |
| Current assets | 29/58 | €254,501 | €311,008 | +€56,506 | +22.2% |
| Amounts receivable within one year | 40/41 | €88,010 | €102,449 | +€14,439 | +16.4% |
| Trade receivables | 40 | €86,096 | €87,837 | +€1,741 | +2.0% |
| Other amounts receivable | 41 | €1,914 | €14,612 | +€12,698 | +663% |
| Current investments | 50/53 | - | €45,988 | +€45,988 | |
| Cash at bank and in hand | 54/58 | €166,361 | €162,571 | -€3,790 | -2.3% |
| Deferred charges and accrued income | 490/1 | €130 | €0 | -€130 | -100% |
| Total equity and liabilities | 10/49 | €258,111 | €313,857 | +€55,746 | +21.6% |
| Equity | 10/15 | €237,809 | €277,568 | +€39,759 | +16.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,809 | €267,568 | +€39,759 | +17.5% |
| Amounts payable | 17/49 | €20,303 | €36,289 | +€15,986 | +78.7% |
| Amounts payable within one year | 42/48 | €19,582 | €36,289 | +€16,707 | +85.3% |
| Trade debts | 44 | €2,889 | €2,575 | -€313 | -10.8% |
| Suppliers | 440/4 | €2,889 | €2,575 | -€313 | -10.8% |
| Taxes, remuneration and social security | 45 | €3,482 | €3,714 | +€231 | +6.6% |
| Taxes | 450/3 | €3,482 | €3,714 | +€231 | +6.6% |
| Other amounts payable | 47/48 | €13,211 | €30,000 | +€16,789 | +127% |
| Accrued charges and deferred income | 492/3 | €721 | €0 | -€721 | -100% |
| Turnover | 70 | €189,649 | - | -€189,649 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €127,865 | - | -€127,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €1,266 | +€257 | +25.5% |
| Other operating charges | 640/8 | €2,028 | €1,484 | -€544 | -26.8% |
| Gross operating margin | 9900 | €68,475 | €96,548 | +€28,073 | +41.0% |
| Operating profit (loss) | 9901 | €65,438 | €93,797 | +€28,359 | +43.3% |
| Financial income | 75/76B | €2 | €241 | +€239 | +14,072% |
| Recurring financial income | 75 | €2 | €241 | +€239 | +14,072% |
| Financial charges | 65/66B | €2,481 | €3,966 | +€1,485 | +59.9% |
| Recurring financial charges | 65 | €2,481 | €3,966 | +€1,485 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €62,958 | €90,072 | +€27,114 | +43.1% |
| Income taxes | 67/77 | €15,763 | €20,313 | +€4,550 | +28.9% |
| Profit (loss) for the period | 9904 | €47,196 | €69,759 | +€22,564 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,196 | €69,759 | +€22,564 | +47.8% |
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 14 October 2026 via checked.be.