OPTIMA COMPTA: 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 COMPTA
Largest movements
- Tangible fixed assets -€17,790
down €17,790 (-28.3%), from €62,854 to €45,064
of which Land and buildings: -€15,815
- Cash +€12,587
up €12,587 (+32.9%), from €38,233 to €50,821
mainly Depreciation (+€18,368) and Other debts (+€8,941)
- Receivables within one year -€4,928
down €4,928 (-18.5%), from €26,674 to €21,747
of which Trade receivables: -€5,271
- Deferred charges and accrued income +€2,694
up €2,694 (+133.8%), from €2,014 to €4,708
- Profit (loss) carried forward -€19,994
down €19,994 (-20.0%), from €100,139 to €80,145
- Other debts +€8,941
up €8,941 (+61.2%), from €14,613 to €23,554
- Trade debts +€3,943
up €3,943 (+70.7%), from €5,579 to €9,521
- Gross operating margin -€10,662
down €10,662 (-98.6%), from €10,814 to €151
- Other operating charges -€1,429
down €1,429 (-48.5%), from €2,948 to €1,519
- Depreciation +€289
up €289 (+1.6%), from €18,080 to €18,368
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 | €129,775 | €122,339 | -€7,436 | -5.7% |
| Fixed assets | 21/28 | €62,854 | €45,064 | -€17,790 | -28.3% |
| Tangible fixed assets | 22/27 | €62,854 | €45,064 | -€17,790 | -28.3% |
| Land and buildings | 22 | €56,026 | €40,211 | -€15,815 | -28.2% |
| Furniture and vehicles | 24 | €6,178 | €4,528 | -€1,650 | -26.7% |
| Other tangible fixed assets | 26 | €650 | €325 | -€325 | -50.0% |
| Current assets | 29/58 | €66,921 | €77,275 | +€10,354 | +15.5% |
| Amounts receivable within one year | 40/41 | €26,674 | €21,747 | -€4,928 | -18.5% |
| Trade receivables | 40 | €26,674 | €21,403 | -€5,271 | -19.8% |
| Other amounts receivable | 41 | - | €343 | +€343 | |
| Cash at bank and in hand | 54/58 | €38,233 | €50,821 | +€12,587 | +32.9% |
| Deferred charges and accrued income | 490/1 | €2,014 | €4,708 | +€2,694 | +133.8% |
| Total equity and liabilities | 10/49 | €129,775 | €122,339 | -€7,436 | -5.7% |
| Equity | 10/15 | €108,199 | €88,205 | -€19,994 | -18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,139 | €80,145 | -€19,994 | -20.0% |
| Amounts payable | 17/49 | €21,575 | €34,133 | +€12,558 | +58.2% |
| Amounts payable within one year | 42/48 | €20,273 | €33,237 | +€12,965 | +64.0% |
| Trade debts | 44 | €5,579 | €9,521 | +€3,943 | +70.7% |
| Suppliers | 440/4 | €5,579 | €9,521 | +€3,943 | +70.7% |
| Taxes, remuneration and social security | 45 | €82 | €162 | +€80 | +98.5% |
| Taxes | 450/3 | €82 | €162 | +€80 | +98.5% |
| Other amounts payable | 47/48 | €14,613 | €23,554 | +€8,941 | +61.2% |
| Accrued charges and deferred income | 492/3 | €1,303 | €896 | -€407 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,080 | €18,368 | +€289 | +1.6% |
| Other operating charges | 640/8 | €2,948 | €1,519 | -€1,429 | -48.5% |
| Non-recurring operating charges | 66A | €105 | - | -€105 | |
| Gross operating margin | 9900 | €10,814 | €151 | -€10,662 | -98.6% |
| Operating profit (loss) | 9901 | -€10,319 | -€19,736 | -€9,417 | -91.3% |
| Financial charges | 65/66B | €54 | €96 | +€42 | +77.4% |
| Recurring financial charges | 65 | €54 | €96 | +€42 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,373 | -€19,832 | -€9,459 | -91.2% |
| Income taxes | 67/77 | €79 | €162 | +€83 | +104.2% |
| Profit (loss) for the period | 9904 | -€10,452 | -€19,994 | -€9,542 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,452 | -€19,994 | -€9,542 | -91.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.