OPTIMAAL: 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.
OPTIMAAL
Largest movements
- Receivables within one year -€16,237
down €16,237 (-84.9%), from €19,133 to €2,895
of which Other amounts receivable: -€9,709
- Tangible fixed assets -€1,779
down €1,779 (-87.6%), from €2,030 to €251
of which Plant, machinery and equipment: -€1,643
- Financial fixed assets -€250
no longer reported in 2025 (was €250)
- Profit (loss) carried forward -€27,698
down €27,698 (-44.4%), from -€62,336 to -€90,034
- Other debts +€10,812
up €10,812 (+71.3%), from €15,153 to €25,965
- Tax, wage and social debts -€3,376
down €3,376 (-56.2%), from €6,002 to €2,626
- Trade debts +€1,297
up €1,297 (+30.8%), from €4,214 to €5,511
- Short-term financial debts +€854
up €854 (+93.0%), from €919 to €1,773
- Gross operating margin -€17,988
down €17,988, from €6,067 to -€11,921
- Write-downs +€10,298
new in 2025: €10,298
- Depreciation -€799
down €799 (-31.0%), from €2,578 to €1,779
- Financial charges +€593
up €593 (+93.1%), from €637 to €1,230
- Financial income -€185
down €185 (-98.6%), from €188 to €3
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 | €22,113 | €4,002 | -€18,111 | -81.9% |
| Fixed assets | 21/28 | €2,280 | €251 | -€2,029 | -89.0% |
| Tangible fixed assets | 22/27 | €2,030 | €251 | -€1,779 | -87.6% |
| Plant, machinery and equipment | 23 | €1,759 | €116 | -€1,643 | -93.4% |
| Leasing and similar rights | 25 | €271 | €135 | -€135 | -50.0% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €19,833 | €3,751 | -€16,082 | -81.1% |
| Amounts receivable within one year | 40/41 | €19,133 | €2,895 | -€16,237 | -84.9% |
| Trade receivables | 40 | €7,713 | €1,184 | -€6,529 | -84.6% |
| Other amounts receivable | 41 | €11,420 | €1,711 | -€9,709 | -85.0% |
| Cash at bank and in hand | 54/58 | €700 | €855 | +€156 | +22.2% |
| Total equity and liabilities | 10/49 | €22,113 | €4,002 | -€18,111 | -81.9% |
| Equity | 10/15 | -€4,176 | -€31,874 | -€27,698 | -663.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,560 | €39,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,700 | €37,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,336 | -€90,034 | -€27,698 | -44.4% |
| Amounts payable | 17/49 | €26,289 | €35,876 | +€9,587 | +36.5% |
| Amounts payable within one year | 42/48 | €26,289 | €35,876 | +€9,587 | +36.5% |
| Financial debts | 43 | €919 | €1,773 | +€854 | +93.0% |
| Credit institutions | 430/8 | €919 | €1,773 | +€854 | +93.0% |
| Trade debts | 44 | €4,214 | €5,511 | +€1,297 | +30.8% |
| Suppliers | 440/4 | €4,214 | €5,511 | +€1,297 | +30.8% |
| Taxes, remuneration and social security | 45 | €6,002 | €2,626 | -€3,376 | -56.2% |
| Taxes | 450/3 | €6,002 | €2,626 | -€3,376 | -56.2% |
| Other amounts payable | 47/48 | €15,153 | €25,965 | +€10,812 | +71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,578 | €1,779 | -€799 | -31.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,298 | +€10,298 | |
| Other operating charges | 640/8 | €2,223 | €2,329 | +€106 | +4.8% |
| Gross operating margin | 9900 | €6,067 | -€11,921 | -€17,988 | |
| Operating profit (loss) | 9901 | €1,267 | -€26,327 | -€27,593 | |
| Financial income | 75/76B | €188 | €3 | -€185 | -98.6% |
| Recurring financial income | 75 | €188 | €3 | -€185 | -98.6% |
| Financial charges | 65/66B | €637 | €1,230 | +€593 | +93.1% |
| Recurring financial charges | 65 | €637 | €1,230 | +€593 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | €818 | -€27,554 | -€28,371 | |
| Income taxes | 67/77 | - | €144 | +€144 | |
| Profit (loss) for the period | 9904 | €818 | -€27,698 | -€28,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €818 | -€27,698 | -€28,515 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.