OPTIMA-COOL: 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.
What changed
OPTIMA-COOL
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€629,865
2024 · €514,652+€115,212
Equity
€661,570
2024 · €631,711+€29,860
Cash
€837,848
2024 · €866,238-€28,390
Balance sheet total
€3.0m
2024 · €2.9m+€29,349
Largest movements
Assets
- Receivables within one year +€181,065
up €181,065 (+15.3%), from €1.2m to €1.4m
of which Trade receivables: +€175,878
- Tangible fixed assets -€69,545
down €69,545 (-29.5%), from €235,965 to €166,420
of which Leasing and similar rights: -€53,732
- Intangible fixed assets -€35,957
down €35,957 (-32.3%), from €111,299 to €75,342
Equity and liabilities
- Other debts +€84,174
up €84,174 (+16.3%), from €516,131 to €600,305
- Trade debts -€76,673
down €76,673 (-6.3%), from €1.2m to €1.1m
- Tax, wage and social debts +€62,564
up €62,564 (+34.8%), from €179,688 to €242,252
of which Taxes: +€47,724
- Debts after one year -€60,055
down €60,055 (-62.9%), from €95,420 to €35,365
- Reserves +€29,860
up €29,860 (+5.4%), from €554,864 to €584,723
of which Distributable reserves: +€29,860
Income statement
- Gross operating margin +€159,487
up €159,487 (+5.9%), from €2.7m to €2.9m
- Staff costs +€66,986
up €66,986 (+3.7%), from €1.8m to €1.9m
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.
Result 2024
€514,652
Gross operating margin
+€159,487
Staff costs
-€66,986
Depreciation
+€10,412
Write-downs
+€9,519
Provisions
+€24,917
Other operating charges
-€693
Other operating items
+€823
Financial income
-€1,108
Financial charges
+€3,742
Taxes
-€24,900
Result 2025
€629,865
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.
From operations
+€676,318
Investment
-€40,427
Financing
-€664,281
Cash 2024
€866,238
From operations (derived)
+€676,318
Net result for the year
+€629,865
Depreciation
+€145,929
Stocks and contracts
+€25,113
Receivables within one year
-€181,065
Deferred charges and accrued income
-€7,288
Provisions
-€7,980
Trade debts
-€76,673
Tax, wage and social debts
+€62,564
Smaller working-capital items
+€1,679
Other debts
+€84,174
Investment (derived)
-€40,427
Investment in fixed assets (net)
-€40,427
Financing
-€664,281
Debts after one year
-€60,055
Current portion of long-term debt
-€4,221
Contributions, distributions and other
-€600,005
Cash 2025
€837,848
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,923,915 | €2,953,264 | +€29,349 | +1.0% |
| Fixed assets | 21/28 | €347,446 | €241,944 | -€105,502 | -30.4% |
| Intangible fixed assets | 21 | €111,299 | €75,342 | -€35,957 | -32.3% |
| Tangible fixed assets | 22/27 | €235,965 | €166,420 | -€69,545 | -29.5% |
| Plant, machinery and equipment | 23 | €8,460 | €33,318 | +€24,858 | +293.8% |
| Furniture and vehicles | 24 | €62,563 | €24,994 | -€37,569 | -60.0% |
| Leasing and similar rights | 25 | €142,377 | €88,645 | -€53,732 | -37.7% |
| Other tangible fixed assets | 26 | €22,566 | €19,463 | -€3,102 | -13.7% |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €2,576,469 | €2,711,319 | +€134,851 | +5.2% |
| Stocks and contracts in progress | 3 | €515,225 | €490,113 | -€25,113 | -4.9% |
| Stocks | 30/36 | €515,225 | €490,113 | -€25,113 | -4.9% |
| Amounts receivable within one year | 40/41 | €1,186,025 | €1,367,089 | +€181,065 | +15.3% |
| Trade receivables | 40 | €1,119,031 | €1,294,910 | +€175,878 | +15.7% |
| Other amounts receivable | 41 | €66,994 | €72,180 | +€5,186 | +7.7% |
| Cash at bank and in hand | 54/58 | €866,238 | €837,848 | -€28,390 | -3.3% |
| Deferred charges and accrued income | 490/1 | €8,980 | €16,269 | +€7,288 | +81.2% |
| Total equity and liabilities | 10/49 | €2,923,915 | €2,953,264 | +€29,349 | +1.0% |
| Equity | 10/15 | €631,711 | €661,570 | +€29,860 | +4.7% |
| Contributions | 10/11 | €76,847 | €76,847 | = | 0.0% |
| Capital | 10 | €76,847 | €76,847 | = | 0.0% |
| Issued capital | 100 | €76,847 | €76,847 | = | 0.0% |
| Reserves | 13 | €554,864 | €584,723 | +€29,860 | +5.4% |
| Non-distributable reserves | 130/1 | €7,685 | €7,685 | = | 0.0% |
| Legal reserve | 130 | €7,685 | €7,685 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €490,929 | €520,789 | +€29,860 | +6.1% |
| Provisions and deferred taxes | 16 | €109,994 | €102,014 | -€7,980 | -7.3% |
| Provisions for liabilities and charges | 160/5 | €109,994 | €102,014 | -€7,980 | -7.3% |
| Other liabilities and charges | 164/5 | €109,994 | €102,014 | -€7,980 | -7.3% |
| Amounts payable | 17/49 | €2,182,210 | €2,189,679 | +€7,469 | +0.3% |
| Amounts payable after more than one year | 17 | €95,420 | €35,365 | -€60,055 | -62.9% |
| Financial debts | 170/4 | €95,420 | €35,365 | -€60,055 | -62.9% |
| Amounts payable within one year | 42/48 | €2,053,790 | €2,120,313 | +€66,523 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €64,667 | €60,447 | -€4,221 | -6.5% |
| Trade debts | 44 | €1,214,403 | €1,137,731 | -€76,673 | -6.3% |
| Suppliers | 440/4 | €1,214,403 | €1,137,731 | -€76,673 | -6.3% |
| Advances received on contracts in progress | 46 | €78,901 | €79,578 | +€677 | +0.9% |
| Taxes, remuneration and social security | 45 | €179,688 | €242,252 | +€62,564 | +34.8% |
| Taxes | 450/3 | €2,729 | €50,453 | +€47,724 | +1749.0% |
| Remuneration and social security | 454/9 | €176,959 | €191,799 | +€14,840 | +8.4% |
| Other amounts payable | 47/48 | €516,131 | €600,305 | +€84,174 | +16.3% |
| Accrued charges and deferred income | 492/3 | €33,000 | €34,002 | +€1,002 | +3.0% |
| Non-recurring operating income | 76A | €4,740 | - | -€4,740 | |
| Remuneration, social security and pensions | 62 | €1,792,055 | €1,859,041 | +€66,986 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,341 | €145,929 | -€10,412 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,306 | -€2,214 | -€9,519 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,937 | -€7,980 | -€24,917 | |
| Other operating charges | 640/8 | €8,038 | €8,731 | +€693 | +8.6% |
| Non-recurring operating charges | 66A | €823 | - | -€823 | |
| Gross operating margin | 9900 | €2,704,969 | €2,864,455 | +€159,487 | +5.9% |
| Operating profit (loss) | 9901 | €723,469 | €860,948 | +€137,479 | +19.0% |
| Financial income | 75/76B | €5,083 | €3,975 | -€1,108 | -21.8% |
| Recurring financial income | 75 | €4,956 | €3,975 | -€980 | -19.8% |
| Non-recurring financial income | 76B | €128 | - | -€128 | |
| Financial charges | 65/66B | €12,706 | €8,964 | -€3,742 | -29.4% |
| Recurring financial charges | 65 | €12,706 | €8,964 | -€3,742 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €715,847 | €855,959 | +€140,112 | +19.6% |
| Income taxes | 67/77 | €201,195 | €226,095 | +€24,900 | +12.4% |
| Profit (loss) for the period | 9904 | €514,652 | €629,865 | +€115,212 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €514,652 | €629,865 | +€115,212 | +22.4% |
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 8 October 2026 via checked.be.