OPTIMA IMMO: 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 IMMO
Largest movements
- Receivables after one year -€71,230
down €71,230 (-55.3%), from €128,693 to €57,463
- Debts after one year -€86,839
down €86,839 (-55.6%), from €156,127 to €69,288
- Other debts +€29,100
up €29,100 (+43.6%), from €66,800 to €95,900
- Current portion of long-term debt -€10,633
down €10,633 (-27.5%), from €38,734 to €28,101
- Taxes -€22,718
down €22,718 (-85.7%), from €26,517 to €3,799
- Gross operating margin +€14,959
up €14,959 (+36.3%), from €41,196 to €56,155
- Depreciation +€4,607
up €4,607 (+17.0%), from €27,035 to €31,642
- Financial charges -€1,228
down €1,228 (-23.9%), from €5,136 to €3,908
- Financial income -€1,053
down €1,053 (-55.4%), from €1,902 to €849
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 | €610,966 | €542,975 | -€67,991 | -11.1% |
| Fixed assets | 21/28 | €470,861 | €471,220 | +€359 | +0.1% |
| Tangible fixed assets | 22/27 | €470,861 | €471,220 | +€359 | +0.1% |
| Land and buildings | 22 | €440,275 | €420,915 | -€19,360 | -4.4% |
| Plant, machinery and equipment | 23 | €27,281 | €47,990 | +€20,709 | +75.9% |
| Furniture and vehicles | 24 | €3,305 | €2,315 | -€990 | -30.0% |
| Current assets | 29/58 | €140,105 | €71,755 | -€68,350 | -48.8% |
| Amounts receivable after more than one year | 29 | €128,693 | €57,463 | -€71,230 | -55.3% |
| Other amounts receivable | 291 | €128,693 | €57,463 | -€71,230 | -55.3% |
| Cash at bank and in hand | 54/58 | €11,412 | €14,292 | +€2,880 | +25.2% |
| Total equity and liabilities | 10/49 | €610,966 | €542,975 | -€67,991 | -11.1% |
| Equity | 10/15 | €255,006 | €260,608 | +€5,602 | +2.2% |
| Contributions | 10/11 | €21,814 | €21,814 | = | 0.0% |
| Revaluation surpluses | 12 | €171,232 | €171,232 | = | 0.0% |
| Reserves | 13 | €80,992 | €80,992 | = | 0.0% |
| Distributable reserves | 133 | €80,992 | €80,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,032 | -€13,430 | +€5,602 | +29.4% |
| Provisions and deferred taxes | 16 | €80,500 | €80,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €80,500 | €80,500 | = | 0.0% |
| Major repairs and maintenance | 162 | €80,500 | €80,500 | = | 0.0% |
| Amounts payable | 17/49 | €275,460 | €201,867 | -€73,593 | -26.7% |
| Amounts payable after more than one year | 17 | €156,127 | €69,288 | -€86,839 | -55.6% |
| Financial debts | 170/4 | €156,127 | €69,288 | -€86,839 | -55.6% |
| Amounts payable within one year | 42/48 | €119,333 | €132,579 | +€13,246 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €38,734 | €28,101 | -€10,633 | -27.5% |
| Trade debts | 44 | €7,620 | €1,894 | -€5,726 | -75.1% |
| Suppliers | 440/4 | €7,620 | €1,894 | -€5,726 | -75.1% |
| Taxes, remuneration and social security | 45 | €6,179 | €6,684 | +€505 | +8.2% |
| Taxes | 450/3 | €6,179 | €6,684 | +€505 | +8.2% |
| Other amounts payable | 47/48 | €66,800 | €95,900 | +€29,100 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,035 | €31,642 | +€4,607 | +17.0% |
| Other operating charges | 640/8 | €11,860 | €12,053 | +€193 | +1.6% |
| Gross operating margin | 9900 | €41,196 | €56,155 | +€14,959 | +36.3% |
| Operating profit (loss) | 9901 | €2,301 | €12,460 | +€10,159 | +441.5% |
| Financial income | 75/76B | €1,902 | €849 | -€1,053 | -55.4% |
| Recurring financial income | 75 | €1,902 | €849 | -€1,053 | -55.4% |
| Financial charges | 65/66B | €5,136 | €3,908 | -€1,228 | -23.9% |
| Recurring financial charges | 65 | €5,136 | €3,908 | -€1,228 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€933 | €9,401 | +€10,334 | |
| Income taxes | 67/77 | €26,517 | €3,799 | -€22,718 | -85.7% |
| Profit (loss) for the period | 9904 | -€27,450 | €5,602 | +€33,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,450 | €5,602 | +€33,052 |
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.