OPTIMAC: 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.
OPTIMAC
Largest movements
- Cash +€932,231
up €932,231 (+231%), from €403,664 to €1.3m
mainly Current investments (+€700,000) and Net result for the year (+€408,596)
- Current investments -€700,000
down €700,000 (-38.8%), from €1.8m to €1.1m
- Receivables within one year -€39,234
down €39,234 (-17.3%), from €227,119 to €187,885
of which Trade receivables: -€79,668
- Reserves +€208,911
up €208,911 (+9.0%), from €2.3m to €2.5m
- Trade debts +€52,722
up €52,722 (+404%), from €13,046 to €65,768
- Tax, wage and social debts -€34,774
down €34,774 (-39.4%), from €88,289 to €53,515
- Other debts -€30,993
down €30,993 (-45.5%), from €68,133 to €37,140
- Depreciation +€9,369
up €9,369 (+49.7%), from €18,836 to €28,205
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 | €2,501,578 | €2,696,448 | +€194,870 | +7.8% |
| Fixed assets | 21/28 | €62,242 | €68,712 | +€6,470 | +10.4% |
| Tangible fixed assets | 22/27 | €62,242 | €68,712 | +€6,470 | +10.4% |
| Plant, machinery and equipment | 23 | €2,715 | €1,291 | -€1,424 | -52.4% |
| Furniture and vehicles | 24 | €59,527 | €43,745 | -€15,782 | -26.5% |
| Other tangible fixed assets | 26 | - | €23,676 | +€23,676 | |
| Current assets | 29/58 | €2,439,336 | €2,627,736 | +€188,400 | +7.7% |
| Amounts receivable within one year | 40/41 | €227,119 | €187,885 | -€39,234 | -17.3% |
| Trade receivables | 40 | €146,817 | €67,149 | -€79,668 | -54.3% |
| Other amounts receivable | 41 | €80,302 | €120,736 | +€40,434 | +50.4% |
| Current investments | 50/53 | €1,803,956 | €1,103,956 | -€700,000 | -38.8% |
| Cash at bank and in hand | 54/58 | €403,664 | €1,335,895 | +€932,231 | +231% |
| Deferred charges and accrued income | 490/1 | €4,597 | - | -€4,597 | |
| Total equity and liabilities | 10/49 | €2,501,578 | €2,696,448 | +€194,870 | +7.8% |
| Equity | 10/15 | €2,327,462 | €2,536,373 | +€208,911 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,308,862 | €2,517,773 | +€208,911 | +9.0% |
| Distributable reserves | 133 | €2,308,862 | €2,517,773 | +€208,911 | +9.0% |
| Amounts payable | 17/49 | €174,116 | €160,076 | -€14,040 | -8.1% |
| Amounts payable within one year | 42/48 | €169,468 | €156,423 | -€13,045 | -7.7% |
| Trade debts | 44 | €13,046 | €65,768 | +€52,722 | +404% |
| Suppliers | 440/4 | €13,046 | €65,768 | +€52,722 | +404% |
| Taxes, remuneration and social security | 45 | €88,289 | €53,515 | -€34,774 | -39.4% |
| Taxes | 450/3 | €88,289 | €53,515 | -€34,774 | -39.4% |
| Other amounts payable | 47/48 | €68,133 | €37,140 | -€30,993 | -45.5% |
| Accrued charges and deferred income | 492/3 | €4,648 | €3,652 | -€996 | -21.4% |
| Non-recurring operating income | 76A | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,836 | €28,205 | +€9,369 | +49.7% |
| Other operating charges | 640/8 | €1,687 | €3,346 | +€1,659 | +98.3% |
| Gross operating margin | 9900 | €588,134 | €582,886 | -€5,249 | -0.9% |
| Operating profit (loss) | 9901 | €567,611 | €551,335 | -€16,277 | -2.9% |
| Financial income | 75/76B | €44,729 | €45,648 | +€919 | +2.1% |
| Recurring financial income | 75 | €44,729 | €45,648 | +€919 | +2.1% |
| Financial charges | 65/66B | €7,550 | €4,645 | -€2,905 | -38.5% |
| Recurring financial charges | 65 | €7,550 | €4,645 | -€2,905 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €604,790 | €592,337 | -€12,453 | -2.1% |
| Income taxes | 67/77 | €187,209 | €183,741 | -€3,468 | -1.9% |
| Profit (loss) for the period | 9904 | €417,581 | €408,596 | -€8,985 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €417,581 | €408,596 | -€8,985 | -2.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.