OPTIMA CURA: 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 CURA
Largest movements
- Cash +€3,265
up €3,265 (+9.2%), from €35,602 to €38,866
mainly Net result for the year (+€5,637)
- Profit (loss) carried forward +€5,637
up €5,637 (+65.5%), from -€8,612 to -€2,975
- Provisions -€2,372
down €2,372 (-35.9%), from €6,602 to €4,230
- Gross operating margin +€14,451
up €14,451, from -€8,772 to €5,679
- Financial income -€2,330
no longer reported in 2024 (was €2,330)
- Taxes -€1,625
no longer reported in 2024 (was €1,625)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,851 | €84,115 | +€3,265 | +4.0% |
| Current assets | 29/58 | €80,851 | €84,115 | +€3,265 | +4.0% |
| Amounts receivable within one year | 40/41 | €45,249 | €45,249 | = | 0.0% |
| Other amounts receivable | 41 | €45,249 | €45,249 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,602 | €38,866 | +€3,265 | +9.2% |
| Total equity and liabilities | 10/49 | €80,851 | €84,115 | +€3,265 | +4.0% |
| Equity | 10/15 | €74,249 | €79,885 | +€5,637 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,260 | €64,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €64,010 | €64,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,612 | -€2,975 | +€5,637 | +65.5% |
| Provisions and deferred taxes | 16 | €6,602 | €4,230 | -€2,372 | -35.9% |
| Provisions for liabilities and charges | 160/5 | €6,602 | €4,230 | -€2,372 | -35.9% |
| Other liabilities and charges | 164/5 | €6,602 | €4,230 | -€2,372 | -35.9% |
| Gross operating margin | 9900 | -€8,772 | €5,679 | +€14,451 | |
| Operating profit (loss) | 9901 | -€8,772 | €5,679 | +€14,451 | |
| Financial income | 75/76B | €2,330 | - | -€2,330 | |
| Recurring financial income | 75 | €2,330 | - | -€2,330 | |
| Financial charges | 65/66B | €48 | €42 | -€5 | -10.7% |
| Recurring financial charges | 65 | €48 | €42 | -€5 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,489 | €5,637 | +€12,126 | |
| Income taxes | 67/77 | €1,625 | - | -€1,625 | |
| Profit (loss) for the period | 9904 | -€8,115 | €5,637 | +€13,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,115 | €5,637 | +€13,751 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.