OPTIMA IT CONSULTING: 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 IT CONSULTING
Largest movements
- Cash -€145,049
down €145,049 (-78.3%), from €185,346 to €40,296
mainly Contributions, distributions and other (-€49,102) and Other debts (-€30,912)
- Receivables within one year +€26,867
up €26,867 (+171%), from €15,754 to €42,620
of which Other amounts receivable: +€42,137
- Tangible fixed assets -€8,976
down €8,976 (-77.2%), from €11,628 to €2,652
of which Furniture and vehicles: -€8,218
- Profit (loss) carried forward -€76,857
down €76,857 (-45.5%), from €168,848 to €91,991
- Other debts -€30,912
down €30,912 (-38.6%), from €80,014 to €49,102
- Tax, wage and social debts -€19,931
no longer reported in 2025 (was €19,931)
- Gross operating margin -€231,078
down €231,078, from €217,338 to -€13,741
- Taxes -€48,596
down €48,596 (-98.1%), from €49,517 to €921
- Depreciation -€4,786
down €4,786 (-75.9%), from €6,302 to €1,517
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 | €290,297 | €162,512 | -€127,785 | -44.0% |
| Fixed assets | 21/28 | €11,808 | €2,832 | -€8,976 | -76.0% |
| Tangible fixed assets | 22/27 | €11,628 | €2,652 | -€8,976 | -77.2% |
| Furniture and vehicles | 24 | €10,111 | €1,893 | -€8,218 | -81.3% |
| Other tangible fixed assets | 26 | €1,516 | €758 | -€758 | -50.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €278,489 | €159,680 | -€118,809 | -42.7% |
| Amounts receivable after more than one year | 29 | €76,764 | €76,764 | = | 0.0% |
| Other amounts receivable | 291 | €76,764 | €76,764 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,754 | €42,620 | +€26,867 | +171% |
| Trade receivables | 40 | €15,270 | - | -€15,270 | |
| Other amounts receivable | 41 | €483 | €42,620 | +€42,137 | +8,718% |
| Cash at bank and in hand | 54/58 | €185,346 | €40,296 | -€145,049 | -78.3% |
| Deferred charges and accrued income | 490/1 | €626 | - | -€626 | |
| Total equity and liabilities | 10/49 | €290,297 | €162,512 | -€127,785 | -44.0% |
| Equity | 10/15 | €189,308 | €112,451 | -€76,857 | -40.6% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €20,460 | +€20,460 | |
| Share premium | 1100/10 | - | €20,460 | +€20,460 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €168,848 | €91,991 | -€76,857 | -45.5% |
| Amounts payable | 17/49 | €100,989 | €50,061 | -€50,928 | -50.4% |
| Amounts payable within one year | 42/48 | €100,989 | €50,061 | -€50,928 | -50.4% |
| Trade debts | 44 | €1,044 | €960 | -€84 | -8.1% |
| Suppliers | 440/4 | €1,044 | €960 | -€84 | -8.1% |
| Taxes, remuneration and social security | 45 | €19,931 | - | -€19,931 | |
| Taxes | 450/3 | €19,931 | - | -€19,931 | |
| Other amounts payable | 47/48 | €80,014 | €49,102 | -€30,912 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,302 | €1,517 | -€4,786 | -75.9% |
| Other operating charges | 640/8 | €571 | €295 | -€276 | -48.3% |
| Non-recurring operating charges | 66A | - | €8,522 | +€8,522 | |
| Gross operating margin | 9900 | €217,338 | -€13,741 | -€231,078 | |
| Operating profit (loss) | 9901 | €210,465 | -€24,075 | -€234,539 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €2,642 | €2,760 | +€118 | +4.5% |
| Recurring financial charges | 65 | €2,642 | €2,760 | +€118 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €207,831 | -€26,835 | -€234,665 | |
| Income taxes | 67/77 | €49,517 | €921 | -€48,596 | -98.1% |
| Profit (loss) for the period | 9904 | €158,314 | -€27,756 | -€186,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €158,314 | -€27,756 | -€186,070 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.