OPTIMA TRANS: 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 TRANS
Largest movements
- Receivables within one year +€133,422
up €133,422 (+105%), from €126,533 to €259,955
of which Trade receivables: +€137,678
- Tangible fixed assets -€59,945
down €59,945 (-16.7%), from €358,158 to €298,213
of which Furniture and vehicles: -€77,945
- Other debts +€46,238
up €46,238 (+4,407%), from €1,049 to €47,288
- Tax, wage and social debts +€31,868
new in 2025: €31,868
of which Taxes: +€23,392
- Trade debts -€11,564
down €11,564 (-2.3%), from €492,465 to €480,901
- Gross operating margin +€114,771
up €114,771 (+403%), from €28,453 to €143,224
- Depreciation +€57,435
up €57,435 (+278%), from €20,661 to €78,096
- Staff costs +€50,443
new in 2025: €50,443
- Other operating charges +€3,191
up €3,191 (+58.2%), from €5,479 to €8,671
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 | €494,542 | €566,033 | +€71,491 | +14.5% |
| Fixed assets | 21/28 | €358,158 | €298,811 | -€59,347 | -16.6% |
| Tangible fixed assets | 22/27 | €358,158 | €298,213 | -€59,945 | -16.7% |
| Plant, machinery and equipment | 23 | - | €18,000 | +€18,000 | |
| Furniture and vehicles | 24 | €358,158 | €280,213 | -€77,945 | -21.8% |
| Financial fixed assets | 28 | - | €598 | +€598 | |
| Current assets | 29/58 | €136,384 | €267,222 | +€130,838 | +95.9% |
| Amounts receivable within one year | 40/41 | €126,533 | €259,955 | +€133,422 | +105% |
| Trade receivables | 40 | €122,277 | €259,955 | +€137,678 | +113% |
| Other amounts receivable | 41 | €4,256 | €0 | -€4,256 | -100% |
| Cash at bank and in hand | 54/58 | €6,432 | €1,595 | -€4,838 | -75.2% |
| Deferred charges and accrued income | 490/1 | €3,419 | €5,673 | +€2,255 | +65.9% |
| Total equity and liabilities | 10/49 | €494,542 | €566,033 | +€71,491 | +14.5% |
| Equity | 10/15 | €1,028 | €3,676 | +€2,649 | +258% |
| Contributions | 10/11 | €31,100 | €31,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,072 | -€27,424 | +€2,649 | +8.8% |
| Amounts payable | 17/49 | €493,514 | €562,356 | +€68,842 | +13.9% |
| Amounts payable within one year | 42/48 | €493,514 | €562,356 | +€68,842 | +13.9% |
| Trade debts | 44 | €492,465 | €480,901 | -€11,564 | -2.3% |
| Suppliers | 440/4 | €492,465 | €480,901 | -€11,564 | -2.3% |
| Advances received on contracts in progress | 46 | - | €2,300 | +€2,300 | |
| Taxes, remuneration and social security | 45 | - | €31,868 | +€31,868 | |
| Taxes | 450/3 | - | €23,392 | +€23,392 | |
| Remuneration and social security | 454/9 | - | €8,476 | +€8,476 | |
| Other amounts payable | 47/48 | €1,049 | €47,288 | +€46,238 | +4,407% |
| Non-recurring operating income | 76A | - | €10,651 | +€10,651 | |
| Remuneration, social security and pensions | 62 | - | €50,443 | +€50,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,661 | €78,096 | +€57,435 | +278% |
| Other operating charges | 640/8 | €5,479 | €8,671 | +€3,191 | +58.2% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €28,453 | €143,224 | +€114,771 | +403% |
| Operating profit (loss) | 9901 | €2,313 | €5,014 | +€2,701 | +117% |
| Financial income | 75/76B | €1 | €6 | +€5 | +511% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +511% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €345 | €1,079 | +€734 | +213% |
| Recurring financial charges | 65 | €237 | €1,079 | +€842 | +355% |
| Non-recurring financial charges | 66B | €108 | - | -€108 | |
| Profit (loss) for the period before taxes | 9903 | €1,969 | €3,941 | +€1,972 | +100% |
| Income taxes | 67/77 | - | €1,293 | +€1,293 | |
| Profit (loss) for the period | 9904 | €1,969 | €2,649 | +€680 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | €2,649 | +€680 | +34.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.