OPTIMA WMS: 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 WMS
Largest movements
- Receivables within one year -€1,348
down €1,348 (-18.1%), from €7,448 to €6,100
- Trade debts -€677
down €677 (-50.2%), from €1,348 to €671
- Profit (loss) carried forward -€671
down €671 (-0.3%), from -€265,178 to -€265,849
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,448 | €6,100 | -€1,348 | -18.1% |
| Current assets | 29/58 | €7,448 | €6,100 | -€1,348 | -18.1% |
| Amounts receivable within one year | 40/41 | €7,448 | €6,100 | -€1,348 | -18.1% |
| Other amounts receivable | 41 | €7,448 | €6,100 | -€1,348 | -18.1% |
| Total equity and liabilities | 10/49 | €7,448 | €6,100 | -€1,348 | -18.1% |
| Equity | 10/15 | €2,822 | €2,151 | -€671 | -23.8% |
| Contributions | 10/11 | €268,000 | €268,000 | = | 0.0% |
| Capital | 10 | €268,000 | €268,000 | = | 0.0% |
| Issued capital | 100 | €268,000 | €268,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€265,178 | -€265,849 | -€671 | -0.3% |
| Provisions and deferred taxes | 16 | €3,278 | €3,278 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,278 | €3,278 | = | 0.0% |
| Environmental obligations | 163 | €3,278 | €3,278 | = | 0.0% |
| Amounts payable | 17/49 | €1,348 | €671 | -€677 | -50.2% |
| Amounts payable within one year | 42/48 | €1,348 | €671 | -€677 | -50.2% |
| Trade debts | 44 | €1,348 | €671 | -€677 | -50.2% |
| Suppliers | 440/4 | €1,348 | €671 | -€677 | -50.2% |
| Other operating charges | 640/8 | €104 | €105 | +€1 | +0.8% |
| Gross operating margin | 9900 | -€560 | -€566 | -€6 | -1.0% |
| Operating profit (loss) | 9901 | -€664 | -€671 | -€6 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€664 | -€671 | -€6 | -1.0% |
| Profit (loss) for the period | 9904 | -€664 | -€671 | -€6 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€664 | -€671 | -€6 | -1.0% |
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 6 October 2026 via checked.be.