OPTIMAK: 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.
OPTIMAK
Largest movements
- Receivables within one year +€208
up €208 (+27.6%), from €753 to €961
- Cash -€114
down €114 (-38.2%), from €298 to €184
mainly Net result for the year (-€1,103) and Receivables within one year (-€208)
- Trade debts +€1,197
up €1,197 (+16.5%), from €7,270 to €8,467
- Profit (loss) carried forward -€1,103
down €1,103 (-7.5%), from -€14,727 to -€15,829
- Financial charges -€868
down €868 (-94.8%), from €916 to €48
- Other operating charges -€384
no longer reported in 2025 (was €384)
- Gross operating margin +€79
up €79 (+7.0%), from -€1,134 to -€1,055
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 | €1,051 | €1,145 | +€94 | +8.9% |
| Current assets | 29/58 | €1,051 | €1,145 | +€94 | +8.9% |
| Amounts receivable within one year | 40/41 | €753 | €961 | +€208 | +27.6% |
| Other amounts receivable | 41 | €753 | €961 | +€208 | +27.6% |
| Cash at bank and in hand | 54/58 | €298 | €184 | -€114 | -38.2% |
| Total equity and liabilities | 10/49 | €1,051 | €1,145 | +€94 | +8.9% |
| Equity | 10/15 | -€8,527 | -€9,629 | -€1,103 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,727 | -€15,829 | -€1,103 | -7.5% |
| Amounts payable | 17/49 | €9,577 | €10,774 | +€1,197 | +12.5% |
| Amounts payable within one year | 42/48 | €9,577 | €10,774 | +€1,197 | +12.5% |
| Trade debts | 44 | €7,270 | €8,467 | +€1,197 | +16.5% |
| Suppliers | 440/4 | €7,270 | €8,467 | +€1,197 | +16.5% |
| Other amounts payable | 47/48 | €2,307 | €2,307 | = | 0.0% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€1,134 | -€1,055 | +€79 | +7.0% |
| Operating profit (loss) | 9901 | -€1,518 | -€1,055 | +€464 | +30.5% |
| Financial charges | 65/66B | €916 | €48 | -€868 | -94.8% |
| Recurring financial charges | 65 | €916 | €48 | -€868 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,435 | -€1,103 | +€1,332 | +54.7% |
| Profit (loss) for the period | 9904 | -€2,435 | -€1,103 | +€1,332 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,435 | -€1,103 | +€1,332 | +54.7% |
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 3 October 2026 via checked.be.