Optimact: 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.
Optimact
Largest movements
- Intangible fixed assets +€31,103
up €31,103 (+29.4%), from €105,624 to €136,727
- Cash -€20,942
down €20,942 (-15.9%), from €131,522 to €110,580
mainly Investment in fixed assets (net) (-€99,710) and Contributions, distributions and other (-€25,500)
- Receivables within one year +€7,260
up €7,260 (+6.5%), from €112,151 to €119,411
of which Other amounts receivable: +€5,266
- Deferred charges and accrued income -€4,996
down €4,996 (-14.1%), from €35,457 to €30,461
- Reserves +€7,320
up €7,320 (+3.7%), from €199,151 to €206,471
of which Distributable reserves: +€7,526
- Trade debts +€6,079
up €6,079 (+6.1%), from €99,273 to €105,352
- Gross operating margin +€27,126
up €27,126 (+6.4%), from €425,258 to €452,384
- Staff costs +€23,649
up €23,649 (+7.6%), from €311,625 to €335,274
- Depreciation +€7,003
up €7,003 (+11.7%), from €60,033 to €67,036
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 | €391,410 | €405,406 | +€13,996 | +3.6% |
| Fixed assets | 21/28 | €112,280 | €144,954 | +€32,674 | +29.1% |
| Intangible fixed assets | 21 | €105,624 | €136,727 | +€31,103 | +29.4% |
| Tangible fixed assets | 22/27 | €6,567 | €4,628 | -€1,939 | -29.5% |
| Furniture and vehicles | 24 | €6,567 | €4,628 | -€1,939 | -29.5% |
| Financial fixed assets | 28 | €90 | €3,600 | +€3,510 | +3900.0% |
| Current assets | 29/58 | €279,130 | €260,451 | -€18,679 | -6.7% |
| Amounts receivable within one year | 40/41 | €112,151 | €119,411 | +€7,260 | +6.5% |
| Trade receivables | 40 | €112,151 | €114,145 | +€1,994 | +1.8% |
| Other amounts receivable | 41 | €0 | €5,266 | +€5,266 | |
| Cash at bank and in hand | 54/58 | €131,522 | €110,580 | -€20,942 | -15.9% |
| Deferred charges and accrued income | 490/1 | €35,457 | €30,461 | -€4,996 | -14.1% |
| Total equity and liabilities | 10/49 | €391,410 | €405,406 | +€13,996 | +3.6% |
| Equity | 10/15 | €219,105 | €226,425 | +€7,320 | +3.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €199,151 | €206,471 | +€7,320 | +3.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,694 | -€206 | -10.9% |
| Reserves not available under the articles | 1311 | €1,900 | €1,694 | -€206 | -10.9% |
| Distributable reserves | 133 | €197,251 | €204,778 | +€7,526 | +3.8% |
| Profit (loss) carried forward | 14 | €954 | €954 | = | 0.0% |
| Amounts payable | 17/49 | €172,305 | €178,981 | +€6,675 | +3.9% |
| Amounts payable within one year | 42/48 | €172,193 | €178,981 | +€6,788 | +3.9% |
| Trade debts | 44 | €99,273 | €105,352 | +€6,079 | +6.1% |
| Suppliers | 440/4 | €99,273 | €105,352 | +€6,079 | +6.1% |
| Taxes, remuneration and social security | 45 | €68,988 | €72,466 | +€3,478 | +5.0% |
| Taxes | 450/3 | €16,247 | €15,694 | -€554 | -3.4% |
| Remuneration and social security | 454/9 | €52,741 | €56,772 | +€4,032 | +7.6% |
| Other amounts payable | 47/48 | €3,932 | €1,163 | -€2,768 | -70.4% |
| Accrued charges and deferred income | 492/3 | €113 | €0 | -€113 | -100.0% |
| Remuneration, social security and pensions | 62 | €311,625 | €335,274 | +€23,649 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,033 | €67,036 | +€7,003 | +11.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €227 | +€227 | |
| Gross operating margin | 9900 | €425,258 | €452,384 | +€27,126 | +6.4% |
| Operating profit (loss) | 9901 | €53,213 | €49,447 | -€3,766 | -7.1% |
| Financial income | 75/76B | €51 | €4 | -€48 | -92.5% |
| Recurring financial income | 75 | €51 | €4 | -€48 | -92.5% |
| Financial charges | 65/66B | €254 | €264 | +€10 | +4.0% |
| Recurring financial charges | 65 | €254 | €264 | +€10 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €53,010 | €49,187 | -€3,823 | -7.2% |
| Income taxes | 67/77 | €17,636 | €16,367 | -€1,269 | -7.2% |
| Profit (loss) for the period | 9904 | €35,375 | €32,820 | -€2,554 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,375 | €32,820 | -€2,554 | -7.2% |
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 9 October 2026 via checked.be.