OPTIMA HOLDING: 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 HOLDING
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+66.8%), from €2.0m to €3.3m
of which Trade receivables: +€1.2m
- Stocks and contracts -€1.3m
down €1.3m (-99.5%), from €1.3m to €7,000
- Cash -€79,441
down €79,441 (-96.7%), from €82,177 to €2,736
mainly Receivables within one year (-€1.3m) and Trade debts (-€238,956)
- Financial fixed assets +€47,050
up €47,050 (+236%), from €19,938 to €66,988
- Trade debts -€238,956
down €238,956 (-18.8%), from €1.3m to €1.0m
- Current portion of long-term debt +€234,375
up €234,375 (+34.8%), from €672,740 to €907,116
- Tax, wage and social debts -€82,501
down €82,501 (-43.2%), from €190,940 to €108,439
of which Taxes: -€59,982
- Reserves +€57,759
up €57,759 (+8.0%), from €720,957 to €778,716
- Gross operating margin -€148,810
down €148,810 (-32.2%), from €462,650 to €313,840
- Staff costs -€95,692
down €95,692 (-35.9%), from €266,428 to €170,737
- Financial charges -€28,592
down €28,592 (-31.0%), from €92,317 to €63,725
- Depreciation -€13,920
down €13,920 (-100%), from €13,920 to €0
- Other operating charges -€6,832
down €6,832 (-18.3%), from €37,432 to €30,600
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.
Derived cash bridge
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 | €3,494,881 | €3,445,927 | -€48,954 | -1.4% |
| Fixed assets | 21/28 | €47,770 | €66,988 | +€19,218 | +40.2% |
| Tangible fixed assets | 22/27 | €27,832 | €0 | -€27,832 | -100% |
| Plant, machinery and equipment | 23 | €8,520 | €0 | -€8,520 | -100% |
| Furniture and vehicles | 24 | €12,808 | €0 | -€12,808 | -100% |
| Other tangible fixed assets | 26 | €6,504 | €0 | -€6,504 | -100% |
| Financial fixed assets | 28 | €19,938 | €66,988 | +€47,050 | +236% |
| Current assets | 29/58 | €3,447,111 | €3,378,939 | -€68,172 | -2.0% |
| Amounts receivable after more than one year | 29 | €74,000 | €74,000 | = | 0.0% |
| Other amounts receivable | 291 | €74,000 | €74,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,312,285 | €7,000 | -€1.3m | -99.5% |
| Stocks | 30/36 | €1,312,285 | €7,000 | -€1.3m | -99.5% |
| Amounts receivable within one year | 40/41 | €1,972,283 | €3,290,744 | +€1.3m | +66.8% |
| Trade receivables | 40 | €832,419 | €1,995,117 | +€1.2m | +140% |
| Other amounts receivable | 41 | €1,139,864 | €1,295,627 | +€155,763 | +13.7% |
| Cash at bank and in hand | 54/58 | €82,177 | €2,736 | -€79,441 | -96.7% |
| Deferred charges and accrued income | 490/1 | €6,366 | €4,459 | -€1,907 | -30.0% |
| Total equity and liabilities | 10/49 | €3,494,881 | €3,445,927 | -€48,954 | -1.4% |
| Equity | 10/15 | €940,957 | €978,716 | +€37,759 | +4.0% |
| Contributions | 10/11 | €220,000 | €200,000 | -€20,000 | -9.1% |
| Reserves | 13 | €720,957 | €778,716 | +€57,759 | +8.0% |
| Distributable reserves | 133 | €720,957 | €778,716 | +€57,759 | +8.0% |
| Amounts payable | 17/49 | €2,553,924 | €2,467,211 | -€86,713 | -3.4% |
| Amounts payable within one year | 42/48 | €2,536,424 | €2,448,160 | -€88,265 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €672,740 | €907,116 | +€234,375 | +34.8% |
| Financial debts | 43 | €17,062 | €0 | -€17,062 | -100% |
| Credit institutions | 430/8 | €17,062 | €0 | -€17,062 | -100% |
| Trade debts | 44 | €1,268,798 | €1,029,842 | -€238,956 | -18.8% |
| Suppliers | 440/4 | €1,268,798 | €1,029,842 | -€238,956 | -18.8% |
| Advances received on contracts in progress | 46 | €76,884 | €91,714 | +€14,830 | +19.3% |
| Taxes, remuneration and social security | 45 | €190,940 | €108,439 | -€82,501 | -43.2% |
| Taxes | 450/3 | €154,115 | €94,133 | -€59,982 | -38.9% |
| Remuneration and social security | 454/9 | €36,825 | €14,306 | -€22,519 | -61.2% |
| Other amounts payable | 47/48 | €310,000 | €311,050 | +€1,050 | +0.3% |
| Accrued charges and deferred income | 492/3 | €17,500 | €19,051 | +€1,551 | +8.9% |
| Non-recurring operating income | 76A | €21,021 | €138,650 | +€117,629 | +560% |
| Remuneration, social security and pensions | 62 | €266,428 | €170,737 | -€95,692 | -35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,920 | €0 | -€13,920 | -100% |
| Other operating charges | 640/8 | €37,432 | €30,600 | -€6,832 | -18.3% |
| Non-recurring operating charges | 66A | €5,356 | €0 | -€5,356 | -100% |
| Gross operating margin | 9900 | €462,650 | €313,840 | -€148,810 | -32.2% |
| Operating profit (loss) | 9901 | €139,513 | €112,503 | -€27,010 | -19.4% |
| Financial income | 75/76B | €7,494 | €9,956 | +€2,462 | +32.9% |
| Recurring financial income | 75 | €7,494 | €9,956 | +€2,462 | +32.9% |
| Financial charges | 65/66B | €92,317 | €63,725 | -€28,592 | -31.0% |
| Recurring financial charges | 65 | €92,317 | €63,725 | -€28,592 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €54,690 | €58,734 | +€4,044 | +7.4% |
| Income taxes | 67/77 | €20,827 | €20,975 | +€148 | +0.7% |
| Profit (loss) for the period | 9904 | €33,863 | €37,759 | +€3,896 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,863 | €37,759 | +€3,896 | +11.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.