OPTIMADMIN: 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.
OPTIMADMIN
Largest movements
- Receivables within one year +€28,093
up €28,093 (+191.4%), from €14,681 to €42,774
of which Other amounts receivable: +€26,272
- Cash -€8,416
down €8,416 (-61.4%), from €13,699 to €5,282
mainly Contributions, distributions and other (-€37,179) and Receivables within one year (-€28,093)
- Deferred charges and accrued income +€1,043
up €1,043 (+157.8%), from €661 to €1,705
- Tangible fixed assets -€983
down €983 (-57.0%), from €1,726 to €743
- Other debts +€34,998
up €34,998 (+1604.5%), from €2,181 to €37,179
- Profit (loss) carried forward -€9,477
no longer reported in 2025 (was €9,477)
- Trade debts -€3,507
down €3,507 (-47.3%), from €7,410 to €3,903
- Tax, wage and social debts -€2,277
down €2,277 (-26.2%), from €8,698 to €6,422
- Staff costs -€20,958
down €20,958, from €20,444 to -€514
- Gross operating margin +€11,843
up €11,843 (+43.0%), from €27,521 to €39,364
- Taxes +€8,707
up €8,707 (+481.4%), from €1,809 to €10,516
- Financial income +€918
up €918 (+514.4%), from €178 to €1,096
- Financial charges -€404
down €404 (-26.5%), from €1,524 to €1,120
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 | €30,767 | €50,504 | +€19,737 | +64.1% |
| Fixed assets | 21/28 | €1,726 | €743 | -€983 | -57.0% |
| Tangible fixed assets | 22/27 | €1,726 | €743 | -€983 | -57.0% |
| Furniture and vehicles | 24 | €1,726 | €743 | -€983 | -57.0% |
| Current assets | 29/58 | €29,041 | €49,761 | +€20,720 | +71.3% |
| Amounts receivable within one year | 40/41 | €14,681 | €42,774 | +€28,093 | +191.4% |
| Trade receivables | 40 | €3,537 | €5,358 | +€1,821 | +51.5% |
| Other amounts receivable | 41 | €11,144 | €37,415 | +€26,272 | +235.8% |
| Cash at bank and in hand | 54/58 | €13,699 | €5,282 | -€8,416 | -61.4% |
| Deferred charges and accrued income | 490/1 | €661 | €1,705 | +€1,043 | +157.8% |
| Total equity and liabilities | 10/49 | €30,767 | €50,504 | +€19,737 | +64.1% |
| Equity | 10/15 | €12,477 | €3,000 | -€9,477 | -76.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,477 | - | -€9,477 | |
| Amounts payable | 17/49 | €18,290 | €47,504 | +€29,214 | +159.7% |
| Amounts payable within one year | 42/48 | €18,290 | €47,504 | +€29,214 | +159.7% |
| Trade debts | 44 | €7,410 | €3,903 | -€3,507 | -47.3% |
| Suppliers | 440/4 | €7,410 | €3,903 | -€3,507 | -47.3% |
| Taxes, remuneration and social security | 45 | €8,698 | €6,422 | -€2,277 | -26.2% |
| Taxes | 450/3 | €8,698 | €6,422 | -€2,277 | -26.2% |
| Other amounts payable | 47/48 | €2,181 | €37,179 | +€34,998 | +1604.5% |
| Remuneration, social security and pensions | 62 | €20,444 | -€514 | -€20,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €983 | = | 0.0% |
| Other operating charges | 640/8 | €675 | €652 | -€23 | -3.4% |
| Gross operating margin | 9900 | €27,521 | €39,364 | +€11,843 | +43.0% |
| Operating profit (loss) | 9901 | €5,419 | €38,242 | +€32,823 | +605.7% |
| Financial income | 75/76B | €178 | €1,096 | +€918 | +514.4% |
| Recurring financial income | 75 | €178 | €1,096 | +€918 | +514.4% |
| Financial charges | 65/66B | €1,524 | €1,120 | -€404 | -26.5% |
| Recurring financial charges | 65 | €1,524 | €1,120 | -€404 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €4,073 | €38,218 | +€34,145 | +838.3% |
| Income taxes | 67/77 | €1,809 | €10,516 | +€8,707 | +481.4% |
| Profit (loss) for the period | 9904 | €2,264 | €27,702 | +€25,438 | +1123.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,264 | €27,702 | +€25,438 | +1123.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.