Optima Construct: 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 Construct
Largest movements
- Tangible fixed assets -€5,462
down €5,462 (-25.4%), from €21,470 to €16,008
of which Furniture and vehicles: -€4,822
- Receivables within one year -€1,854
down €1,854 (-90.7%), from €2,043 to €189
of which Other amounts receivable: -€1,827
- Profit (loss) carried forward -€6,435
down €6,435 (-11.9%), from €54,261 to €47,826
- Gross operating margin +€3,024
up €3,024, from -€435 to €2,589
- Taxes +€658
up €658 (+822.5%), from €80 to €738
- Depreciation +€528
up €528 (+7.2%), from €7,367 to €7,895
- Financial income +€282
up €282 (+81.3%), from €347 to €629
- Other operating charges -€139
down €139 (-12.8%), from €1,087 to €948
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 | €95,720 | €88,666 | -€7,054 | -7.4% |
| Fixed assets | 21/28 | €21,470 | €16,008 | -€5,462 | -25.4% |
| Tangible fixed assets | 22/27 | €21,470 | €16,008 | -€5,462 | -25.4% |
| Plant, machinery and equipment | 23 | €2,140 | €1,500 | -€640 | -29.9% |
| Furniture and vehicles | 24 | €18,710 | €13,888 | -€4,822 | -25.8% |
| Other tangible fixed assets | 26 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €74,250 | €72,658 | -€1,592 | -2.1% |
| Stocks and contracts in progress | 3 | - | €664 | +€664 | |
| Stocks | 30/36 | - | €664 | +€664 | |
| Amounts receivable within one year | 40/41 | €2,043 | €189 | -€1,854 | -90.7% |
| Trade receivables | 40 | €27 | - | -€27 | |
| Other amounts receivable | 41 | €2,016 | €189 | -€1,827 | -90.6% |
| Cash at bank and in hand | 54/58 | €72,207 | €71,805 | -€402 | -0.6% |
| Total equity and liabilities | 10/49 | €95,720 | €88,666 | -€7,054 | -7.4% |
| Equity | 10/15 | €92,512 | €86,077 | -€6,435 | -7.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €1,067 | €1,067 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,067 | €1,067 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,067 | €1,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,261 | €47,826 | -€6,435 | -11.9% |
| Amounts payable | 17/49 | €3,208 | €2,589 | -€619 | -19.3% |
| Amounts payable within one year | 42/48 | €3,208 | €2,589 | -€619 | -19.3% |
| Trade debts | 44 | €250 | €250 | = | 0.0% |
| Suppliers | 440/4 | €250 | €250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €185 | +€185 | |
| Taxes | 450/3 | - | €185 | +€185 | |
| Other amounts payable | 47/48 | €2,958 | €2,154 | -€804 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,367 | €7,895 | +€528 | +7.2% |
| Other operating charges | 640/8 | €1,087 | €948 | -€139 | -12.8% |
| Gross operating margin | 9900 | -€435 | €2,589 | +€3,024 | |
| Operating profit (loss) | 9901 | -€8,889 | -€6,254 | +€2,635 | +29.6% |
| Financial income | 75/76B | €347 | €629 | +€282 | +81.3% |
| Recurring financial income | 75 | €347 | €629 | +€282 | +81.3% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.5% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,609 | -€5,697 | +€2,912 | +33.8% |
| Income taxes | 67/77 | €80 | €738 | +€658 | +822.5% |
| Profit (loss) for the period | 9904 | -€8,689 | -€6,435 | +€2,254 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,689 | -€6,435 | +€2,254 | +25.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.