OPTIMA - PLUS: what changed
OPTIMA - PLUS
Largest movements
- Cash -€6,552
down €6,552 (-69.2%), from €9,474 to €2,922
mainly Advances received (-€7,666) and Stocks and contracts (-€1,623)
- Receivables within one year -€3,257
down €3,257 (-18.4%), from €17,741 to €14,483
of which Other amounts receivable: -€4,143
- Stocks and contracts +€1,623
up €1,623 (+59.0%), from €2,750 to €4,373
- Advances received -€7,666
down €7,666 (-83.0%), from €9,233 to €1,568
- Trade debts -€1,392
down €1,392 (-11.8%), from €11,813 to €10,420
- Reserves +€663
up €663 (+23.1%), from €2,873 to €3,536
of which Distributable reserves: +€663
- Gross operating margin -€1,181
down €1,181 (-38.3%), from €3,079 to €1,898
- Financial charges +€619
up €619 (+96.7%), from €640 to €1,259
- Other operating charges -€471
down €471 (-47.2%), from €998 to €528
- Financial income +€41
up €41 (+8.1%), from €510 to €552
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,119 | €21,933 | -€8,186 | -27.2% |
| Current assets | 29/58 | €30,119 | €21,933 | -€8,186 | -27.2% |
| Stocks and contracts in progress | 3 | €2,750 | €4,373 | +€1,623 | +59.0% |
| Stocks | 30/36 | €2,750 | €4,373 | +€1,623 | +59.0% |
| Amounts receivable within one year | 40/41 | €17,741 | €14,483 | -€3,257 | -18.4% |
| Trade receivables | 40 | €0 | €886 | +€886 | |
| Other amounts receivable | 41 | €17,741 | €13,598 | -€4,143 | -23.4% |
| Cash at bank and in hand | 54/58 | €9,474 | €2,922 | -€6,552 | -69.2% |
| Deferred charges and accrued income | 490/1 | €154 | €154 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,119 | €21,933 | -€8,186 | -27.2% |
| Equity | 10/15 | €9,073 | €9,736 | +€663 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,873 | €3,536 | +€663 | +23.1% |
| Non-distributable reserves | 130/1 | €131 | €131 | = | 0.0% |
| Reserves not available under the articles | 1311 | €131 | €131 | = | 0.0% |
| Distributable reserves | 133 | €2,742 | €3,405 | +€663 | +24.2% |
| Amounts payable | 17/49 | €21,046 | €12,197 | -€8,850 | -42.0% |
| Amounts payable within one year | 42/48 | €21,046 | €12,197 | -€8,850 | -42.0% |
| Trade debts | 44 | €11,813 | €10,420 | -€1,392 | -11.8% |
| Suppliers | 440/4 | €11,813 | €10,420 | -€1,392 | -11.8% |
| Advances received on contracts in progress | 46 | €9,233 | €1,568 | -€7,666 | -83.0% |
| Taxes, remuneration and social security | 45 | €0 | €209 | +€209 | |
| Taxes | 450/3 | €0 | €209 | +€209 | |
| Other operating charges | 640/8 | €998 | €528 | -€471 | -47.2% |
| Gross operating margin | 9900 | €3,079 | €1,898 | -€1,181 | -38.3% |
| Operating profit (loss) | 9901 | €2,080 | €1,371 | -€710 | -34.1% |
| Financial income | 75/76B | €510 | €552 | +€41 | +8.1% |
| Recurring financial income | 75 | €510 | €552 | +€41 | +8.1% |
| Financial charges | 65/66B | €640 | €1,259 | +€619 | +96.7% |
| Recurring financial charges | 65 | €640 | €1,259 | +€619 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €1,951 | €663 | -€1,287 | -66.0% |
| Profit (loss) for the period | 9904 | €1,951 | €663 | -€1,287 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,951 | €663 | -€1,287 | -66.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.