OPTIMA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets -€3,529
down €3,529 (-10.0%), from €35,416 to €31,888
of which Land and buildings: -€3,529
- Other debts -€6,725
down €6,725 (-3.7%), from €181,264 to €174,539
- Trade debts +€2,247
up €2,247 (+164.3%), from €1,367 to €3,614
- Profit (loss) carried forward +€869
up €869 (+0.5%), from -€166,337 to -€165,468
- Purchases and services -€13,406
no longer reported in 2025 (was €13,406)
- Turnover -€12,000
no longer reported in 2025 (was €12,000)
- Gross operating margin +€8,044
up €8,044, from -€1,406 to €6,638
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 | €36,126 | €32,516 | -€3,610 | -10.0% |
| Fixed assets | 21/28 | €35,416 | €31,888 | -€3,529 | -10.0% |
| Tangible fixed assets | 22/27 | €35,416 | €31,888 | -€3,529 | -10.0% |
| Land and buildings | 22 | €35,416 | €31,888 | -€3,529 | -10.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €710 | €629 | -€81 | -11.4% |
| Cash at bank and in hand | 54/58 | €98 | €225 | +€127 | +129.0% |
| Deferred charges and accrued income | 490/1 | €612 | €404 | -€208 | -34.0% |
| Total equity and liabilities | 10/49 | €36,126 | €32,516 | -€3,610 | -10.0% |
| Equity | 10/15 | -€146,505 | -€145,636 | +€869 | +0.6% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,337 | -€165,468 | +€869 | +0.5% |
| Amounts payable | 17/49 | €182,631 | €178,153 | -€4,479 | -2.5% |
| Amounts payable within one year | 42/48 | €182,631 | €178,153 | -€4,479 | -2.5% |
| Trade debts | 44 | €1,367 | €3,614 | +€2,247 | +164.3% |
| Suppliers | 440/4 | €1,367 | €3,614 | +€2,247 | +164.3% |
| Other amounts payable | 47/48 | €181,264 | €174,539 | -€6,725 | -3.7% |
| Turnover | 70 | €12,000 | - | -€12,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,406 | - | -€13,406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,529 | €3,529 | = | 0.0% |
| Other operating charges | 640/8 | €2,192 | €2,180 | -€12 | -0.5% |
| Gross operating margin | 9900 | -€1,406 | €6,638 | +€8,044 | |
| Operating profit (loss) | 9901 | -€7,127 | €929 | +€8,056 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €60 | €60 | -€0 | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,187 | €869 | +€8,056 | |
| Profit (loss) for the period | 9904 | -€7,187 | €869 | +€8,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,187 | €869 | +€8,056 |
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 30 September 2026 via checked.be.