OPTIMA MV: 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 MV
Largest movements
- Cash -€46,731
down €46,731 (-25.8%), from €180,895 to €134,164
mainly Accrued charges and deferred income (-€29,618) and Receivables within one year (-€22,682)
- Receivables within one year +€22,682
up €22,682 (+166.6%), from €13,615 to €36,298
of which Trade receivables: +€23,556
- Tangible fixed assets +€12,278
up €12,278 (+62.1%), from €19,762 to €32,040
of which Plant, machinery and equipment: +€15,419
- Accrued charges and deferred income -€29,618
down €29,618 (-67.6%), from €43,837 to €14,219
- Trade debts +€9,119
up €9,119 (+532.2%), from €1,713 to €10,832
- Other debts +€4,093
up €4,093 (+11.5%), from €35,651 to €39,744
- Reserves +€3,758
up €3,758 (+3.2%), from €116,401 to €120,159
of which Distributable reserves: +€3,758
- Tax, wage and social debts +€2,662
up €2,662 (+194.8%), from €1,367 to €4,029
- Gross operating margin +€5,641
up €5,641 (+48.2%), from €11,712 to €17,353
- Depreciation +€1,271
up €1,271 (+19.3%), from €6,571 to €7,842
- Taxes +€1,259
up €1,259 (+150.2%), from €838 to €2,097
- Financial charges +€465
up €465 (+18.6%), from €2,494 to €2,959
- Other operating charges +€240
up €240 (+19.6%), from €1,220 to €1,460
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 | €217,569 | €207,583 | -€9,987 | -4.6% |
| Fixed assets | 21/28 | €19,762 | €32,040 | +€12,278 | +62.1% |
| Tangible fixed assets | 22/27 | €19,762 | €32,040 | +€12,278 | +62.1% |
| Plant, machinery and equipment | 23 | €5,248 | €20,667 | +€15,419 | +293.8% |
| Furniture and vehicles | 24 | €14,514 | €11,374 | -€3,141 | -21.6% |
| Current assets | 29/58 | €197,807 | €175,542 | -€22,265 | -11.3% |
| Amounts receivable within one year | 40/41 | €13,615 | €36,298 | +€22,682 | +166.6% |
| Trade receivables | 40 | €8,307 | €31,864 | +€23,556 | +283.6% |
| Other amounts receivable | 41 | €5,308 | €4,434 | -€874 | -16.5% |
| Cash at bank and in hand | 54/58 | €180,895 | €134,164 | -€46,731 | -25.8% |
| Deferred charges and accrued income | 490/1 | €3,296 | €5,080 | +€1,784 | +54.1% |
| Total equity and liabilities | 10/49 | €217,569 | €207,583 | -€9,987 | -4.6% |
| Equity | 10/15 | €135,001 | €138,759 | +€3,758 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,401 | €120,159 | +€3,758 | +3.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €116,401 | €120,159 | +€3,758 | +3.2% |
| Amounts payable | 17/49 | €82,568 | €68,824 | -€13,744 | -16.6% |
| Amounts payable within one year | 42/48 | €38,731 | €54,605 | +€15,874 | +41.0% |
| Trade debts | 44 | €1,713 | €10,832 | +€9,119 | +532.2% |
| Suppliers | 440/4 | €1,713 | €10,832 | +€9,119 | +532.2% |
| Taxes, remuneration and social security | 45 | €1,367 | €4,029 | +€2,662 | +194.8% |
| Taxes | 450/3 | €1,367 | €4,029 | +€2,662 | +194.8% |
| Other amounts payable | 47/48 | €35,651 | €39,744 | +€4,093 | +11.5% |
| Accrued charges and deferred income | 492/3 | €43,837 | €14,219 | -€29,618 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €7,842 | +€1,271 | +19.3% |
| Other operating charges | 640/8 | €1,220 | €1,460 | +€240 | +19.6% |
| Gross operating margin | 9900 | €11,712 | €17,353 | +€5,641 | +48.2% |
| Operating profit (loss) | 9901 | €3,922 | €8,052 | +€4,130 | +105.3% |
| Financial income | 75/76B | €697 | €763 | +€66 | +9.4% |
| Recurring financial income | 75 | €697 | €763 | +€66 | +9.4% |
| Financial charges | 65/66B | €2,494 | €2,959 | +€465 | +18.6% |
| Recurring financial charges | 65 | €2,494 | €2,959 | +€465 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €2,124 | €5,855 | +€3,731 | +175.6% |
| Income taxes | 67/77 | €838 | €2,097 | +€1,259 | +150.2% |
| Profit (loss) for the period | 9904 | €1,286 | €3,758 | +€2,472 | +192.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,286 | €3,758 | +€2,472 | +192.2% |
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 9 October 2026 via checked.be.