Optima Clima: 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 Clima
Largest movements
- Cash +€29,692
up €29,692 (+42.3%), from €70,236 to €99,928
mainly Accrued charges and deferred income (+€25,500) and Net result for the year (+€14,101)
- Tangible fixed assets -€6,553
no longer reported in 2025 (was €6,553)
- Accrued charges and deferred income +€25,500
new in 2025: €25,500
- Tax, wage and social debts -€14,491
down €14,491 (-76.8%), from €18,857 to €4,366
- Profit (loss) carried forward +€14,101
up €14,101 (+12.1%), from €116,369 to €130,470
- Trade debts -€2,583
down €2,583 (-23.9%), from €10,825 to €8,242
- Gross operating margin +€24,482
up €24,482 (+1,662%), from €1,473 to €25,955
- Financial income -€6,373
down €6,373 (-55.9%), from €11,392 to €5,019
- Financial charges +€4,179
up €4,179 (+495%), from €845 to €5,024
- Taxes +€3,540
up €3,540 (+300%), from €1,178 to €4,718
- Depreciation -€300
down €300 (-4.3%), from €6,969 to €6,669
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 | €164,652 | €187,178 | +€22,526 | +13.7% |
| Fixed assets | 21/28 | €6,669 | - | -€6,669 | |
| Intangible fixed assets | 21 | €116 | - | -€116 | |
| Tangible fixed assets | 22/27 | €6,553 | - | -€6,553 | |
| Plant, machinery and equipment | 23 | €6,553 | - | -€6,553 | |
| Current assets | 29/58 | €157,983 | €187,178 | +€29,195 | +18.5% |
| Amounts receivable within one year | 40/41 | €81,746 | €80,711 | -€1,035 | -1.3% |
| Trade receivables | 40 | €78,207 | €70,716 | -€7,490 | -9.6% |
| Other amounts receivable | 41 | €3,539 | €9,995 | +€6,456 | +182% |
| Cash at bank and in hand | 54/58 | €70,236 | €99,928 | +€29,692 | +42.3% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,538 | +€538 | +9.0% |
| Total equity and liabilities | 10/49 | €164,652 | €187,178 | +€22,526 | +13.7% |
| Equity | 10/15 | €134,969 | €149,070 | +€14,101 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,369 | €130,470 | +€14,101 | +12.1% |
| Amounts payable | 17/49 | €29,682 | €38,108 | +€8,425 | +28.4% |
| Amounts payable within one year | 42/48 | €29,682 | €12,608 | -€17,075 | -57.5% |
| Trade debts | 44 | €10,825 | €8,242 | -€2,583 | -23.9% |
| Suppliers | 440/4 | €10,825 | €8,242 | -€2,583 | -23.9% |
| Taxes, remuneration and social security | 45 | €18,857 | €4,366 | -€14,491 | -76.8% |
| Taxes | 450/3 | €18,857 | €4,366 | -€14,491 | -76.8% |
| Accrued charges and deferred income | 492/3 | - | €25,500 | +€25,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,969 | €6,669 | -€300 | -4.3% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €1,473 | €25,955 | +€24,482 | +1,662% |
| Operating profit (loss) | 9901 | -€5,945 | €18,824 | +€24,769 | |
| Financial income | 75/76B | €11,392 | €5,019 | -€6,373 | -55.9% |
| Recurring financial income | 75 | €11,392 | €5,019 | -€6,373 | -55.9% |
| Financial charges | 65/66B | €845 | €5,024 | +€4,179 | +495% |
| Recurring financial charges | 65 | €845 | €5,024 | +€4,179 | +495% |
| Profit (loss) for the period before taxes | 9903 | €4,602 | €18,819 | +€14,217 | +309% |
| Income taxes | 67/77 | €1,178 | €4,718 | +€3,540 | +300% |
| Profit (loss) for the period | 9904 | €3,424 | €14,101 | +€10,677 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €3,424 | €14,101 | +€10,677 | +312% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.