OPTIMA SLAAPCOMFORT: 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 SLAAPCOMFORT
Largest movements
- Cash +€45,322
up €45,322 (+36.1%), from €125,684 to €171,005
mainly Net result for the year (+€42,195) and Depreciation (+€12,882)
- Tangible fixed assets -€11,186
down €11,186 (-26.0%), from €43,028 to €31,842
of which Land and buildings: -€11,570
- Stocks and contracts -€8,200
down €8,200 (-7.1%), from €116,291 to €108,092
- Reserves +€13,909
up €13,909 (+8.1%), from €171,464 to €185,373
of which Distributable reserves: +€15,323
- Tax, wage and social debts +€9,598
up €9,598 (+93.3%), from €10,286 to €19,884
of which Taxes: +€6,333
- Gross operating margin +€20,694
up €20,694 (+35.6%), from €58,054 to €78,748
- Taxes +€5,297
up €5,297 (+46.2%), from €11,461 to €16,758
- Staff costs +€1,926
up €1,926 (+313%), from €615 to €2,541
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 | €297,101 | €320,986 | +€23,884 | +8.0% |
| Fixed assets | 21/28 | €43,103 | €31,917 | -€11,186 | -26.0% |
| Tangible fixed assets | 22/27 | €43,028 | €31,842 | -€11,186 | -26.0% |
| Land and buildings | 22 | €42,497 | €30,927 | -€11,570 | -27.2% |
| Furniture and vehicles | 24 | €531 | €916 | +€384 | +72.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €253,998 | €289,069 | +€35,070 | +13.8% |
| Stocks and contracts in progress | 3 | €116,291 | €108,092 | -€8,200 | -7.1% |
| Stocks | 30/36 | €116,291 | €108,092 | -€8,200 | -7.1% |
| Amounts receivable within one year | 40/41 | €9,681 | €7,013 | -€2,667 | -27.6% |
| Trade receivables | 40 | €7,679 | €866 | -€6,813 | -88.7% |
| Other amounts receivable | 41 | €2,002 | €6,147 | +€4,145 | +207% |
| Cash at bank and in hand | 54/58 | €125,684 | €171,005 | +€45,322 | +36.1% |
| Deferred charges and accrued income | 490/1 | €2,343 | €2,958 | +€616 | +26.3% |
| Total equity and liabilities | 10/49 | €297,101 | €320,986 | +€23,884 | +8.0% |
| Equity | 10/15 | €280,691 | €294,600 | +€13,909 | +5.0% |
| Contributions | 10/11 | €109,227 | €109,227 | = | 0.0% |
| Reserves | 13 | €171,464 | €185,373 | +€13,909 | +8.1% |
| Non-distributable reserves | 130/1 | €1,414 | €0 | -€1,414 | -100% |
| Reserves not available under the articles | 1311 | €1,414 | €0 | -€1,414 | -100% |
| Distributable reserves | 133 | €170,049 | €185,373 | +€15,323 | +9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,411 | €26,386 | +€9,975 | +60.8% |
| Amounts payable within one year | 42/48 | €16,411 | €26,386 | +€9,975 | +60.8% |
| Trade debts | 44 | €5,454 | €6,503 | +€1,049 | +19.2% |
| Suppliers | 440/4 | €5,454 | €6,503 | +€1,049 | +19.2% |
| Taxes, remuneration and social security | 45 | €10,286 | €19,884 | +€9,598 | +93.3% |
| Taxes | 450/3 | €10,286 | €16,619 | +€6,333 | +61.6% |
| Remuneration and social security | 454/9 | €0 | €3,264 | +€3,264 | |
| Other amounts payable | 47/48 | €671 | €0 | -€671 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €615 | €2,541 | +€1,926 | +313% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,312 | €12,882 | -€430 | -3.2% |
| Other operating charges | 640/8 | €4,710 | €4,645 | -€64 | -1.4% |
| Gross operating margin | 9900 | €58,054 | €78,748 | +€20,694 | +35.6% |
| Operating profit (loss) | 9901 | €39,418 | €58,680 | +€19,262 | +48.9% |
| Financial income | 75/76B | €300 | €772 | +€472 | +157% |
| Recurring financial income | 75 | €300 | €772 | +€472 | +157% |
| Financial charges | 65/66B | €481 | €499 | +€18 | +3.8% |
| Recurring financial charges | 65 | €481 | €499 | +€18 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €39,237 | €58,953 | +€19,716 | +50.2% |
| Income taxes | 67/77 | €11,461 | €16,758 | +€5,297 | +46.2% |
| Profit (loss) for the period | 9904 | €27,775 | €42,195 | +€14,419 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,775 | €42,195 | +€14,419 | +51.9% |
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 26 October 2026 via checked.be.