OPTIMAKON: 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.
OPTIMAKON
Largest movements
- Receivables within one year +€18,771
up €18,771 (+136.0%), from €13,800 to €32,571
of which Trade receivables: +€18,771
- Tangible fixed assets +€8,686
up €8,686 (+59.2%), from €14,664 to €23,350
of which Furniture and vehicles: +€8,686
- Cash -€5,615
down €5,615 (-9.2%), from €60,821 to €55,207
mainly Contributions, distributions and other (-€90,000) and Investment in fixed assets (net) (-€20,349)
- Deferred charges and accrued income +€1,724
up €1,724 (+166.8%), from €1,034 to €2,758
- Other debts +€54,660
up €54,660 (+2249.4%), from €2,430 to €57,090
- Reserves -€50,551
down €50,551 (-75.5%), from €66,940 to €16,389
- Tax, wage and social debts +€21,065
up €21,065 (+226.7%), from €9,291 to €30,356
of which Taxes: +€20,169
- Trade debts -€1,363
down €1,363 (-100.0%), from €1,363 to €0
- Gross operating margin +€18,601
up €18,601 (+40.7%), from €45,693 to €64,294
- Taxes +€4,230
up €4,230 (+53.6%), from €7,897 to €12,127
- Depreciation +€1,469
up €1,469 (+14.4%), from €10,194 to €11,663
- Other operating charges -€922
down €922 (-54.3%), from €1,696 to €775
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 | €90,319 | €113,886 | +€23,567 | +26.1% |
| Fixed assets | 21/28 | €14,664 | €23,350 | +€8,686 | +59.2% |
| Tangible fixed assets | 22/27 | €14,664 | €23,350 | +€8,686 | +59.2% |
| Furniture and vehicles | 24 | €14,664 | €23,350 | +€8,686 | +59.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €75,655 | €90,536 | +€14,881 | +19.7% |
| Amounts receivable within one year | 40/41 | €13,800 | €32,571 | +€18,771 | +136.0% |
| Trade receivables | 40 | €13,800 | €32,571 | +€18,771 | +136.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €60,821 | €55,207 | -€5,615 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,034 | €2,758 | +€1,724 | +166.8% |
| Total equity and liabilities | 10/49 | €90,319 | €113,886 | +€23,567 | +26.1% |
| Equity | 10/15 | €76,940 | €26,389 | -€50,551 | -65.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €66,940 | €16,389 | -€50,551 | -75.5% |
| Distributable reserves | 133 | €66,940 | €16,389 | -€50,551 | -75.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,379 | €87,496 | +€74,117 | +554.0% |
| Amounts payable within one year | 42/48 | €13,379 | €87,496 | +€74,117 | +554.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €295 | €51 | -€244 | -82.7% |
| Credit institutions | 430/8 | €295 | €51 | -€244 | -82.7% |
| Trade debts | 44 | €1,363 | €0 | -€1,363 | -100.0% |
| Suppliers | 440/4 | €1,363 | €0 | -€1,363 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,291 | €30,356 | +€21,065 | +226.7% |
| Taxes | 450/3 | €7,308 | €27,477 | +€20,169 | +276.0% |
| Remuneration and social security | 454/9 | €1,983 | €2,879 | +€895 | +45.1% |
| Other amounts payable | 47/48 | €2,430 | €57,090 | +€54,660 | +2249.4% |
| Non-recurring operating income | 76A | - | €1,504 | +€1,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,194 | €11,663 | +€1,469 | +14.4% |
| Other operating charges | 640/8 | €1,696 | €775 | -€922 | -54.3% |
| Gross operating margin | 9900 | €45,693 | €64,294 | +€18,601 | +40.7% |
| Operating profit (loss) | 9901 | €33,803 | €51,857 | +€18,054 | +53.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €297 | €280 | -€17 | -5.7% |
| Recurring financial charges | 65 | €297 | €280 | -€17 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €33,506 | €51,577 | +€18,071 | +53.9% |
| Income taxes | 67/77 | €7,897 | €12,127 | +€4,230 | +53.6% |
| Profit (loss) for the period | 9904 | €25,609 | €39,449 | +€13,840 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,609 | €39,449 | +€13,840 | +54.0% |
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.