Optimaal Ontwikkelen: 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.
Optimaal Ontwikkelen
Largest movements
- Receivables within one year +€39,200
up €39,200 (+110%), from €35,520 to €74,719
- Cash +€37,773
up €37,773 (+43.2%), from €87,392 to €125,165
mainly Net result for the year (+€41,010) and Depreciation (+€20,424)
- Tangible fixed assets -€22,918
down €22,918 (-24.7%), from €92,888 to €69,970
of which Furniture and vehicles: -€22,699
- Reserves +€41,010
up €41,010 (+81.6%), from €50,240 to €91,249
- Tax, wage and social debts +€10,459
new in 2025: €10,459
- Current portion of long-term debt -€8,695
no longer reported in 2025 (was €8,695)
- Other debts +€7,990
up €7,990 (+13.6%), from €58,715 to €66,705
- Accrued charges and deferred income +€4,135
up €4,135 (+173%), from €2,384 to €6,519
- Gross operating margin +€49,659
up €49,659 (+129%), from €38,451 to €88,109
- Taxes +€16,265
up €16,265 (+388%), from €4,194 to €20,459
- Depreciation -€5,092
down €5,092 (-20.0%), from €25,516 to €20,424
- Financial charges +€4,463
up €4,463 (+2,252%), from €198 to €4,661
- Other operating charges -€1,237
down €1,237 (-43.4%), from €2,848 to €1,611
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 | €218,434 | €271,967 | +€53,533 | +24.5% |
| Fixed assets | 21/28 | €95,001 | €72,083 | -€22,918 | -24.1% |
| Tangible fixed assets | 22/27 | €92,888 | €69,970 | -€22,918 | -24.7% |
| Land and buildings | 22 | €219 | - | -€219 | |
| Furniture and vehicles | 24 | €92,669 | €69,970 | -€22,699 | -24.5% |
| Financial fixed assets | 28 | €2,113 | €2,113 | = | 0.0% |
| Current assets | 29/58 | €123,433 | €199,884 | +€76,451 | +61.9% |
| Amounts receivable within one year | 40/41 | €35,520 | €74,719 | +€39,200 | +110% |
| Other amounts receivable | 41 | €35,520 | €74,719 | +€39,200 | +110% |
| Cash at bank and in hand | 54/58 | €87,392 | €125,165 | +€37,773 | +43.2% |
| Deferred charges and accrued income | 490/1 | €522 | - | -€522 | |
| Total equity and liabilities | 10/49 | €218,434 | €271,967 | +€53,533 | +24.5% |
| Equity | 10/15 | €122,490 | €163,499 | +€41,010 | +33.5% |
| Contributions | 10/11 | €72,250 | €72,250 | = | 0.0% |
| Reserves | 13 | €50,240 | €91,249 | +€41,010 | +81.6% |
| Distributable reserves | 133 | €50,240 | €91,249 | +€41,010 | +81.6% |
| Amounts payable | 17/49 | €95,944 | €108,468 | +€12,523 | +13.1% |
| Amounts payable within one year | 42/48 | €93,560 | €101,948 | +€8,388 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €8,695 | - | -€8,695 | |
| Trade debts | 44 | €26,151 | €24,785 | -€1,366 | -5.2% |
| Suppliers | 440/4 | €26,151 | €24,785 | -€1,366 | -5.2% |
| Taxes, remuneration and social security | 45 | - | €10,459 | +€10,459 | |
| Taxes | 450/3 | - | €10,459 | +€10,459 | |
| Other amounts payable | 47/48 | €58,715 | €66,705 | +€7,990 | +13.6% |
| Accrued charges and deferred income | 492/3 | €2,384 | €6,519 | +€4,135 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,516 | €20,424 | -€5,092 | -20.0% |
| Other operating charges | 640/8 | €2,848 | €1,611 | -€1,237 | -43.4% |
| Gross operating margin | 9900 | €38,451 | €88,109 | +€49,659 | +129% |
| Operating profit (loss) | 9901 | €10,086 | €66,075 | +€55,988 | +555% |
| Financial income | 75/76B | €110 | €55 | -€55 | -49.9% |
| Recurring financial income | 75 | €110 | €55 | -€55 | -49.9% |
| Financial charges | 65/66B | €198 | €4,661 | +€4,463 | +2,252% |
| Recurring financial charges | 65 | €198 | €4,661 | +€4,463 | +2,252% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | €61,469 | +€51,471 | +515% |
| Income taxes | 67/77 | €4,194 | €20,459 | +€16,265 | +388% |
| Profit (loss) for the period | 9904 | €5,804 | €41,010 | +€35,205 | +607% |
| Profit (loss) for the period to be appropriated | 9905 | €5,804 | €41,010 | +€35,205 | +607% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.