OPTIMA BUSINESS SOLUTIONS: what changed
OPTIMA BUSINESS SOLUTIONS
Largest movements
- Receivables within one year +€32,748
up €32,748 (+234%), from €14,007 to €46,756
of which Other amounts receivable: +€28,780
- Tangible fixed assets -€6,686
down €6,686 (-35.4%), from €18,865 to €12,179
of which Furniture and vehicles: -€5,843
- Deferred charges and accrued income -€4,948
down €4,948 (-20.6%), from €24,043 to €19,095
- Cash -€4,084
down €4,084 (-9.0%), from €45,589 to €41,504
mainly Receivables within one year (-€32,748) and Contributions, distributions and other (-€28,100)
- Other debts +€57,038
up €57,038 (+1,041%), from €5,481 to €62,518
- Reserves -€28,100
down €28,100 (-35.2%), from €79,847 to €51,747
of which Distributable reserves: -€28,100
- Profit (loss) carried forward -€13,344
down €13,344, from €11,609 to -€1,735
- Tax, wage and social debts +€4,270
up €4,270 (+56.8%), from €7,517 to €11,787
of which Taxes: +€3,610
- Current portion of long-term debt -€3,895
down €3,895 (-100%), from €3,895 to €0
- Staff costs +€6,218
up €6,218 (+20.1%), from €31,000 to €37,217
- Gross operating margin +€5,430
up €5,430 (+9.6%), from €56,664 to €62,094
- Financial charges +€1,637
up €1,637 (+5.9%), from €27,652 to €29,289
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,004 | €137,035 | +€17,031 | +14.2% |
| Fixed assets | 21/28 | €18,865 | €12,179 | -€6,686 | -35.4% |
| Tangible fixed assets | 22/27 | €18,865 | €12,179 | -€6,686 | -35.4% |
| Plant, machinery and equipment | 23 | €1,108 | €354 | -€755 | -68.1% |
| Furniture and vehicles | 24 | €17,669 | €11,826 | -€5,843 | -33.1% |
| Other tangible fixed assets | 26 | €88 | €0 | -€88 | -100% |
| Current assets | 29/58 | €101,139 | €124,855 | +€23,716 | +23.4% |
| Amounts receivable after more than one year | 29 | €17,500 | €17,500 | = | 0.0% |
| Other amounts receivable | 291 | €17,500 | €17,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,007 | €46,756 | +€32,748 | +234% |
| Trade receivables | 40 | €14,007 | €17,976 | +€3,969 | +28.3% |
| Other amounts receivable | 41 | €0 | €28,780 | +€28,780 | |
| Cash at bank and in hand | 54/58 | €45,589 | €41,504 | -€4,084 | -9.0% |
| Deferred charges and accrued income | 490/1 | €24,043 | €19,095 | -€4,948 | -20.6% |
| Total equity and liabilities | 10/49 | €120,004 | €137,035 | +€17,031 | +14.2% |
| Equity | 10/15 | €97,656 | €56,213 | -€41,444 | -42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,847 | €51,747 | -€28,100 | -35.2% |
| Tax-exempt reserves | 132 | €16,760 | €16,760 | = | 0.0% |
| Distributable reserves | 133 | €63,087 | €34,987 | -€28,100 | -44.5% |
| Profit (loss) carried forward | 14 | €11,609 | -€1,735 | -€13,344 | |
| Amounts payable | 17/49 | €22,348 | €80,822 | +€58,474 | +262% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,348 | €80,822 | +€58,474 | +262% |
| Current portion of amounts payable after more than one year | 42 | €3,895 | €0 | -€3,895 | -100% |
| Trade debts | 44 | €5,456 | €6,517 | +€1,061 | +19.5% |
| Suppliers | 440/4 | €5,456 | €6,517 | +€1,061 | +19.5% |
| Taxes, remuneration and social security | 45 | €7,517 | €11,787 | +€4,270 | +56.8% |
| Taxes | 450/3 | €2,996 | €6,605 | +€3,610 | +120% |
| Remuneration and social security | 454/9 | €4,521 | €5,181 | +€660 | +14.6% |
| Other amounts payable | 47/48 | €5,481 | €62,518 | +€57,038 | +1,041% |
| Remuneration, social security and pensions | 62 | €31,000 | €37,217 | +€6,218 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,594 | €7,714 | +€120 | +1.6% |
| Other operating charges | 640/8 | €2,280 | €2,139 | -€141 | -6.2% |
| Gross operating margin | 9900 | €56,664 | €62,094 | +€5,430 | +9.6% |
| Operating profit (loss) | 9901 | €15,790 | €15,023 | -€767 | -4.9% |
| Financial income | 75/76B | €1,356 | €1,491 | +€135 | +9.9% |
| Recurring financial income | 75 | €1,356 | €1,491 | +€135 | +9.9% |
| Financial charges | 65/66B | €27,652 | €29,289 | +€1,637 | +5.9% |
| Recurring financial charges | 65 | €27,652 | €29,289 | +€1,637 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,506 | -€12,775 | -€2,270 | -21.6% |
| Income taxes | 67/77 | €580 | €568 | -€12 | -2.0% |
| Profit (loss) for the period | 9904 | -€11,085 | -€13,344 | -€2,258 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,085 | -€13,344 | -€2,258 | -20.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.