OPTIMAD: 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.
OPTIMAD
Largest movements
- Receivables within one year +€5,449
up €5,449 (+39.3%), from €13,870 to €19,319
- Cash -€3,058
down €3,058 (-15.6%), from €19,663 to €16,604
mainly Receivables within one year (-€5,449) and Tax, wage and social debts (-€1,604)
- Tangible fixed assets -€2,139
down €2,139 (-37.1%), from €5,761 to €3,622
of which Furniture and vehicles: -€1,859
- Tax, wage and social debts -€1,604
down €1,604 (-44.0%), from €3,648 to €2,043
- Profit (loss) carried forward +€1,571
up €1,571 (+36.3%), from €4,334 to €5,906
- Depreciation +€271
up €271 (+14.5%), from €1,869 to €2,139
- Gross operating margin +€167
up €167 (+3.6%), from €4,681 to €4,848
- Other operating charges -€111
down €111 (-10.6%), from €1,039 to €928
- Taxes -€91
no longer reported in 2025 (was €91)
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 | €39,294 | €39,546 | +€251 | +0.6% |
| Fixed assets | 21/28 | €5,761 | €3,622 | -€2,139 | -37.1% |
| Tangible fixed assets | 22/27 | €5,761 | €3,622 | -€2,139 | -37.1% |
| Furniture and vehicles | 24 | €3,282 | €1,423 | -€1,859 | -56.6% |
| Other tangible fixed assets | 26 | €2,480 | €2,200 | -€280 | -11.3% |
| Current assets | 29/58 | €33,533 | €35,923 | +€2,390 | +7.1% |
| Amounts receivable within one year | 40/41 | €13,870 | €19,319 | +€5,449 | +39.3% |
| Trade receivables | 40 | €13,870 | €19,319 | +€5,449 | +39.3% |
| Cash at bank and in hand | 54/58 | €19,663 | €16,604 | -€3,058 | -15.6% |
| Total equity and liabilities | 10/49 | €39,294 | €39,546 | +€251 | +0.6% |
| Equity | 10/15 | €10,534 | €12,106 | +€1,571 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,334 | €5,906 | +€1,571 | +36.3% |
| Amounts payable | 17/49 | €28,760 | €27,440 | -€1,320 | -4.6% |
| Amounts payable within one year | 42/48 | €28,760 | €27,440 | -€1,320 | -4.6% |
| Trade debts | 44 | €4,887 | €5,148 | +€261 | +5.3% |
| Suppliers | 440/4 | €4,887 | €5,148 | +€261 | +5.3% |
| Taxes, remuneration and social security | 45 | €3,648 | €2,043 | -€1,604 | -44.0% |
| Taxes | 450/3 | €3,648 | €2,043 | -€1,604 | -44.0% |
| Other amounts payable | 47/48 | €20,226 | €20,249 | +€23 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,869 | €2,139 | +€271 | +14.5% |
| Other operating charges | 640/8 | €1,039 | €928 | -€111 | -10.6% |
| Gross operating margin | 9900 | €4,681 | €4,848 | +€167 | +3.6% |
| Operating profit (loss) | 9901 | €1,774 | €1,781 | +€7 | +0.4% |
| Financial income | 75/76B | €0 | €10 | +€10 | +98900.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +98900.0% |
| Financial charges | 65/66B | €190 | €219 | +€29 | +15.2% |
| Recurring financial charges | 65 | €190 | €219 | +€29 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €1,583 | €1,571 | -€12 | -0.8% |
| Income taxes | 67/77 | €91 | - | -€91 | |
| Profit (loss) for the period | 9904 | €1,492 | €1,571 | +€79 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,492 | €1,571 | +€79 | +5.3% |
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 12 October 2026 via checked.be.