OPTIMA SOLUTION: what changed
Two fiscal 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 SOLUTION
Largest movements
- Receivables within one year +€17,327
up €17,327 (+16.5%), from €105,246 to €122,573
of which Other amounts receivable: +€10,005
- Tangible fixed assets -€15,628
down €15,628 (-39.1%), from €39,983 to €24,355
of which Leasing and similar rights: -€10,857
- Stocks and contracts -€6,425
down €6,425 (-4.8%), from €134,128 to €127,702
of which Stocks: -€5,005
- Cash +€3,270
up €3,270 (+24.6%), from €13,294 to €16,564
mainly Other debts (+€28,463) and Depreciation (+€16,566)
- Other debts +€28,463
up €28,463 (+47.2%), from €60,295 to €88,758
- Short-term financial debts -€23,529
down €23,529 (-37.0%), from €63,529 to €40,000
- Debts after one year -€6,148
down €6,148 (-37.9%), from €16,225 to €10,077
- Reserves +€5,320
up €5,320 (+10.5%), from €50,756 to €56,075
- Trade debts -€4,963
down €4,963 (-7.8%), from €63,423 to €58,460
- Gross operating margin +€20,577
up €20,577 (+15.6%), from €131,947 to €152,524
- Financial charges +€6,616
up €6,616 (+167.5%), from €3,950 to €10,566
- Taxes +€2,969
up €2,969, from -€1,068 to €1,901
- Write-downs +€2,652
new in 2025: €2,652
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 | €299,168 | €297,024 | -€2,144 | -0.7% |
| Fixed assets | 21/28 | €44,459 | €27,893 | -€16,566 | -37.3% |
| Intangible fixed assets | 21 | €4,475 | €3,538 | -€938 | -21.0% |
| Tangible fixed assets | 22/27 | €39,983 | €24,355 | -€15,628 | -39.1% |
| Plant, machinery and equipment | 23 | €3,769 | €2,305 | -€1,464 | -38.8% |
| Furniture and vehicles | 24 | €6,023 | €2,716 | -€3,307 | -54.9% |
| Leasing and similar rights | 25 | €30,191 | €19,334 | -€10,857 | -36.0% |
| Current assets | 29/58 | €254,710 | €269,131 | +€14,422 | +5.7% |
| Stocks and contracts in progress | 3 | €134,128 | €127,702 | -€6,425 | -4.8% |
| Stocks | 30/36 | €93,128 | €88,123 | -€5,005 | -5.4% |
| Contracts in progress | 37 | €41,000 | €39,579 | -€1,421 | -3.5% |
| Amounts receivable within one year | 40/41 | €105,246 | €122,573 | +€17,327 | +16.5% |
| Trade receivables | 40 | €69,455 | €76,778 | +€7,322 | +10.5% |
| Other amounts receivable | 41 | €35,791 | €45,796 | +€10,005 | +28.0% |
| Cash at bank and in hand | 54/58 | €13,294 | €16,564 | +€3,270 | +24.6% |
| Deferred charges and accrued income | 490/1 | €2,041 | €2,291 | +€250 | +12.3% |
| Total equity and liabilities | 10/49 | €299,168 | €297,024 | -€2,144 | -0.7% |
| Equity | 10/15 | €69,356 | €74,675 | +€5,320 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,756 | €56,075 | +€5,320 | +10.5% |
| Distributable reserves | 133 | €50,756 | €56,075 | +€5,320 | +10.5% |
| Amounts payable | 17/49 | €229,813 | €222,349 | -€7,464 | -3.2% |
| Amounts payable after more than one year | 17 | €16,225 | €10,077 | -€6,148 | -37.9% |
| Financial debts | 170/4 | €16,225 | €10,077 | -€6,148 | -37.9% |
| Amounts payable within one year | 42/48 | €213,588 | €212,271 | -€1,316 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €16,665 | €16,868 | +€203 | +1.2% |
| Financial debts | 43 | €63,529 | €40,000 | -€23,529 | -37.0% |
| Credit institutions | 430/8 | €63,529 | €40,000 | -€23,529 | -37.0% |
| Trade debts | 44 | €63,423 | €58,460 | -€4,963 | -7.8% |
| Suppliers | 440/4 | €63,423 | €58,460 | -€4,963 | -7.8% |
| Taxes, remuneration and social security | 45 | €9,676 | €8,185 | -€1,491 | -15.4% |
| Taxes | 450/3 | €921 | - | -€921 | |
| Remuneration and social security | 454/9 | €8,755 | €8,185 | -€570 | -6.5% |
| Other amounts payable | 47/48 | €60,295 | €88,758 | +€28,463 | +47.2% |
| Remuneration, social security and pensions | 62 | €117,590 | €118,219 | +€629 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,940 | €16,566 | -€1,374 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,652 | +€2,652 | |
| Other operating charges | 640/8 | €1,472 | €1,853 | +€381 | +25.9% |
| Gross operating margin | 9900 | €131,947 | €152,524 | +€20,577 | +15.6% |
| Operating profit (loss) | 9901 | -€5,055 | €13,234 | +€18,289 | |
| Financial income | 75/76B | €5,552 | €4,552 | -€999 | -18.0% |
| Recurring financial income | 75 | €5,552 | €4,552 | -€999 | -18.0% |
| Financial charges | 65/66B | €3,950 | €10,566 | +€6,616 | +167.5% |
| Recurring financial charges | 65 | €3,950 | €10,566 | +€6,616 | +167.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,453 | €7,221 | +€10,674 | |
| Income taxes | 67/77 | -€1,068 | €1,901 | +€2,969 | |
| Profit (loss) for the period | 9904 | -€2,386 | €5,320 | +€7,705 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,386 | €5,320 | +€7,705 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.