OPTIMA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€136,241
new in 2025: €136,241
- Cash +€31,608
up €31,608 (+148%), from €21,293 to €52,901
mainly Debts after one year (+€124,562) and Net result for the year (+€28,688)
- Debts after one year +€124,562
new in 2025: €124,562
- Reserves +€28,688
up €28,688 (+192%), from €14,929 to €43,617
- Tax, wage and social debts +€7,643
up €7,643 (+52.1%), from €14,682 to €22,325
of which Taxes: +€7,643
- Current portion of long-term debt +€7,181
new in 2025: €7,181
- Gross operating margin +€23,792
up €23,792 (+121%), from €19,643 to €43,435
- Taxes +€3,557
up €3,557 (+94.0%), from €3,784 to €7,341
- Other operating charges +€3,446
up €3,446 (+370%), from €930 to €4,376
- Financial charges +€3,030
new in 2025: €3,030
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 | €32,183 | €200,358 | +€168,176 | +523% |
| Fixed assets | 21/28 | - | €136,241 | +€136,241 | |
| Tangible fixed assets | 22/27 | - | €136,241 | +€136,241 | |
| Other tangible fixed assets | 26 | - | €136,241 | +€136,241 | |
| Current assets | 29/58 | €32,183 | €64,118 | +€31,935 | +99.2% |
| Amounts receivable within one year | 40/41 | €10,890 | €11,217 | +€327 | +3.0% |
| Trade receivables | 40 | €10,890 | €11,217 | +€327 | +3.0% |
| Cash at bank and in hand | 54/58 | €21,293 | €52,901 | +€31,608 | +148% |
| Total equity and liabilities | 10/49 | €32,183 | €200,358 | +€168,176 | +523% |
| Equity | 10/15 | €16,929 | €45,617 | +€28,688 | +169% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,929 | €43,617 | +€28,688 | +192% |
| Distributable reserves | 133 | €14,929 | €43,617 | +€28,688 | +192% |
| Amounts payable | 17/49 | €15,254 | €154,741 | +€139,487 | +914% |
| Amounts payable after more than one year | 17 | - | €124,562 | +€124,562 | |
| Financial debts | 170/4 | - | €124,562 | +€124,562 | |
| Amounts payable within one year | 42/48 | €14,696 | €29,614 | +€14,918 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €7,181 | +€7,181 | |
| Taxes, remuneration and social security | 45 | €14,682 | €22,325 | +€7,643 | +52.1% |
| Taxes | 450/3 | €12,557 | €20,200 | +€7,643 | +60.9% |
| Remuneration and social security | 454/9 | €2,125 | €2,125 | = | 0.0% |
| Other amounts payable | 47/48 | €14 | €108 | +€94 | +672% |
| Accrued charges and deferred income | 492/3 | €558 | €565 | +€7 | +1.2% |
| Other operating charges | 640/8 | €930 | €4,376 | +€3,446 | +370% |
| Gross operating margin | 9900 | €19,643 | €43,435 | +€23,792 | +121% |
| Operating profit (loss) | 9901 | €18,713 | €39,059 | +€20,346 | +109% |
| Financial charges | 65/66B | - | €3,030 | +€3,030 | |
| Recurring financial charges | 65 | - | €3,030 | +€3,030 | |
| Profit (loss) for the period before taxes | 9903 | €18,713 | €36,029 | +€17,316 | +92.5% |
| Income taxes | 67/77 | €3,784 | €7,341 | +€3,557 | +94.0% |
| Profit (loss) for the period | 9904 | €14,929 | €28,688 | +€13,759 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,929 | €28,688 | +€13,759 | +92.2% |
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 18 October 2026 via checked.be.