Optima Networks: 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 Networks
Largest movements
- Receivables within one year -€148,895
down €148,895 (-47.2%), from €315,698 to €166,803
of which Trade receivables: -€150,146
- Stocks and contracts -€28,065
down €28,065 (-7.0%), from €399,922 to €371,857
- Cash -€21,157
down €21,157 (-37.2%), from €56,903 to €35,746
mainly Trade debts (-€122,898) and Other debts (-€85,756)
- Trade debts -€122,898
down €122,898 (-60.6%), from €202,856 to €79,958
- Other debts -€85,756
down €85,756 (-48.2%), from €177,756 to €92,000
- Profit (loss) carried forward +€21,198
up €21,198 (+58.7%), from €36,119 to €57,317
- Short-term financial debts -€19,288
down €19,288 (-7.1%), from €270,255 to €250,968
- Gross operating margin +€89,234
up €89,234 (+33.3%), from €267,821 to €357,055
- Staff costs +€59,468
up €59,468 (+25.0%), from €238,297 to €297,765
- Taxes +€7,976
up €7,976 (+466%), from €1,713 to €9,689
- Financial charges +€7,490
up €7,490 (+62.8%), from €11,934 to €19,423
- Financial income +€6,236
up €6,236 (+148%), from €4,227 to €10,463
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 | €838,071 | €632,090 | -€205,981 | -24.6% |
| Fixed assets | 21/28 | €65,548 | €57,684 | -€7,864 | -12.0% |
| Tangible fixed assets | 22/27 | €64,802 | €56,939 | -€7,864 | -12.1% |
| Plant, machinery and equipment | 23 | €54,426 | €42,741 | -€11,685 | -21.5% |
| Furniture and vehicles | 24 | €1,650 | €725 | -€925 | -56.1% |
| Other tangible fixed assets | 26 | €8,727 | €13,472 | +€4,746 | +54.4% |
| Financial fixed assets | 28 | €746 | €746 | = | 0.0% |
| Current assets | 29/58 | €772,523 | €574,405 | -€198,117 | -25.6% |
| Stocks and contracts in progress | 3 | €399,922 | €371,857 | -€28,065 | -7.0% |
| Stocks | 30/36 | €399,922 | €371,857 | -€28,065 | -7.0% |
| Amounts receivable within one year | 40/41 | €315,698 | €166,803 | -€148,895 | -47.2% |
| Trade receivables | 40 | €272,253 | €122,108 | -€150,146 | -55.1% |
| Other amounts receivable | 41 | €43,445 | €44,695 | +€1,250 | +2.9% |
| Cash at bank and in hand | 54/58 | €56,903 | €35,746 | -€21,157 | -37.2% |
| Total equity and liabilities | 10/49 | €838,071 | €632,090 | -€205,981 | -24.6% |
| Equity | 10/15 | €102,119 | €123,317 | +€21,198 | +20.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,119 | €57,317 | +€21,198 | +58.7% |
| Amounts payable | 17/49 | €735,952 | €508,773 | -€227,179 | -30.9% |
| Amounts payable within one year | 42/48 | €735,952 | €508,773 | -€227,179 | -30.9% |
| Financial debts | 43 | €270,255 | €250,968 | -€19,288 | -7.1% |
| Credit institutions | 430/8 | €270,255 | €250,968 | -€19,288 | -7.1% |
| Trade debts | 44 | €202,856 | €79,958 | -€122,898 | -60.6% |
| Suppliers | 440/4 | €202,856 | €79,958 | -€122,898 | -60.6% |
| Taxes, remuneration and social security | 45 | €85,084 | €85,848 | +€763 | +0.9% |
| Taxes | 450/3 | €35,742 | €26,684 | -€9,058 | -25.3% |
| Remuneration and social security | 454/9 | €49,342 | €59,163 | +€9,821 | +19.9% |
| Other amounts payable | 47/48 | €177,756 | €92,000 | -€85,756 | -48.2% |
| Remuneration, social security and pensions | 62 | €238,297 | €297,765 | +€59,468 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,921 | €14,157 | -€2,764 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,680 | +€1,680 | |
| Other operating charges | 640/8 | €1,556 | €3,607 | +€2,050 | +132% |
| Gross operating margin | 9900 | €267,821 | €357,055 | +€89,234 | +33.3% |
| Operating profit (loss) | 9901 | €11,046 | €39,847 | +€28,801 | +261% |
| Financial income | 75/76B | €4,227 | €10,463 | +€6,236 | +148% |
| Recurring financial income | 75 | €4,227 | €10,463 | +€6,236 | +148% |
| Financial charges | 65/66B | €11,934 | €19,423 | +€7,490 | +62.8% |
| Recurring financial charges | 65 | €11,934 | €19,423 | +€7,490 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €3,339 | €30,887 | +€27,547 | +825% |
| Income taxes | 67/77 | €1,713 | €9,689 | +€7,976 | +466% |
| Profit (loss) for the period | 9904 | €1,627 | €21,198 | +€19,571 | +1,203% |
| Profit (loss) for the period to be appropriated | 9905 | €1,627 | €21,198 | +€19,571 | +1,203% |
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 19 October 2026 via checked.be.