OPTIMA FACTO: 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 FACTO
Largest movements
- Tangible fixed assets -€18,489
down €18,489 (-16.5%), from €112,175 to €93,686
of which Furniture and vehicles: -€10,101
- Cash +€5,449
up €5,449 (+1,829%), from €298 to €5,747
mainly Depreciation (+€18,489) and Tax, wage and social debts (+€6,471)
- Receivables within one year +€3,175
up €3,175 (+13.8%), from €23,045 to €26,220
of which Other amounts receivable: +€4,497
- Debts after one year -€15,729
down €15,729 (-31.0%), from €50,789 to €35,060
- Tax, wage and social debts +€6,471
up €6,471 (+1,142%), from €567 to €7,038
- Short-term financial debts -€4,325
down €4,325 (-76.1%), from €5,683 to €1,358
- Reserves +€1,734
up €1,734 (+3.1%), from €55,914 to €57,648
of which Distributable reserves: +€1,734
- Trade debts +€1,540
up €1,540 (+25.0%), from €6,160 to €7,700
- Gross operating margin -€56,351
down €56,351 (-63.0%), from €89,391 to €33,040
- Taxes -€14,990
down €14,990 (-85.8%), from €17,480 to €2,490
- Depreciation +€2,538
up €2,538 (+15.9%), from €15,951 to €18,489
- Financial charges -€1,355
down €1,355 (-36.2%), from €3,740 to €2,385
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 | €135,793 | €126,226 | -€9,567 | -7.0% |
| Fixed assets | 21/28 | €112,450 | €93,961 | -€18,489 | -16.4% |
| Tangible fixed assets | 22/27 | €112,175 | €93,686 | -€18,489 | -16.5% |
| Land and buildings | 22 | €75,840 | €67,451 | -€8,389 | -11.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €36,335 | €26,234 | -€10,101 | -27.8% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €23,343 | €32,265 | +€8,922 | +38.2% |
| Amounts receivable within one year | 40/41 | €23,045 | €26,220 | +€3,175 | +13.8% |
| Trade receivables | 40 | €22,775 | €21,453 | -€1,322 | -5.8% |
| Other amounts receivable | 41 | €270 | €4,767 | +€4,497 | +1,666% |
| Current investments | 50/53 | - | €298 | +€298 | |
| Cash at bank and in hand | 54/58 | €298 | €5,747 | +€5,449 | +1,829% |
| Total equity and liabilities | 10/49 | €135,793 | €126,226 | -€9,567 | -7.0% |
| Equity | 10/15 | €55,914 | €57,648 | +€1,734 | +3.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €55,914 | €57,648 | +€1,734 | +3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €55,914 | €57,648 | +€1,734 | +3.1% |
| Amounts payable | 17/49 | €79,879 | €68,578 | -€11,301 | -14.1% |
| Amounts payable after more than one year | 17 | €50,789 | €35,060 | -€15,729 | -31.0% |
| Financial debts | 170/4 | €50,789 | €35,060 | -€15,729 | -31.0% |
| Amounts payable within one year | 42/48 | €29,090 | €33,518 | +€4,428 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €15,358 | €15,729 | +€371 | +2.4% |
| Financial debts | 43 | €5,683 | €1,358 | -€4,325 | -76.1% |
| Credit institutions | 430/8 | €5,683 | €1,358 | -€4,325 | -76.1% |
| Trade debts | 44 | €6,160 | €7,700 | +€1,540 | +25.0% |
| Suppliers | 440/4 | €6,160 | €7,700 | +€1,540 | +25.0% |
| Taxes, remuneration and social security | 45 | €567 | €7,038 | +€6,471 | +1,142% |
| Taxes | 450/3 | €567 | €7,038 | +€6,471 | +1,142% |
| Other amounts payable | 47/48 | €1,321 | €1,693 | +€372 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,951 | €18,489 | +€2,538 | +15.9% |
| Other operating charges | 640/8 | €8,449 | €7,942 | -€507 | -6.0% |
| Gross operating margin | 9900 | €89,391 | €33,040 | -€56,351 | -63.0% |
| Operating profit (loss) | 9901 | €64,991 | €6,609 | -€58,382 | -89.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €3,740 | €2,385 | -€1,355 | -36.2% |
| Recurring financial charges | 65 | €3,740 | €2,385 | -€1,355 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €61,253 | €4,224 | -€57,029 | -93.1% |
| Income taxes | 67/77 | €17,480 | €2,490 | -€14,990 | -85.8% |
| Profit (loss) for the period | 9904 | €43,772 | €1,734 | -€42,039 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,772 | €1,734 | -€42,039 | -96.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.