Optimal Aircraft Design: what changed
Optimal Aircraft Design
Largest movements
- Cash +€21,771
up €21,771 (+230%), from €9,460 to €31,231
mainly Depreciation (+€15,398) and Net result for the year (+€14,370)
- Intangible fixed assets -€5,777
down €5,777 (-17.7%), from €32,630 to €26,853
- Tangible fixed assets -€1,401
down €1,401 (-28.7%), from €4,878 to €3,477
of which Other tangible fixed assets: -€808
- Deferred charges and accrued income -€873
down €873 (-77.0%), from €1,134 to €261
- Profit (loss) carried forward +€14,370
up €14,370 (+47.0%), from -€30,598 to -€16,228
- Other debts +€4,123
up €4,123 (+21.1%), from €19,498 to €23,621
- Debts after one year -€4,043
down €4,043 (-50.0%), from €8,085 to €4,043
- Tax, wage and social debts -€1,364
down €1,364 (-84.1%), from €1,622 to €258
of which Remuneration and social security: -€1,000
- Gross operating margin +€10,521
up €10,521 (+50.6%), from €20,784 to €31,305
- Depreciation +€1,166
up €1,166 (+8.2%), from €14,232 to €15,398
- Write-downs +€378
no longer reported in 2025 (was -€378)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,290 | €71,640 | +€13,350 | +22.9% |
| Fixed assets | 21/28 | €37,558 | €30,380 | -€7,178 | -19.1% |
| Intangible fixed assets | 21 | €32,630 | €26,853 | -€5,777 | -17.7% |
| Tangible fixed assets | 22/27 | €4,878 | €3,477 | -€1,401 | -28.7% |
| Furniture and vehicles | 24 | €600 | €7 | -€593 | -98.8% |
| Other tangible fixed assets | 26 | €4,278 | €3,470 | -€808 | -18.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €20,733 | €41,260 | +€20,528 | +99.0% |
| Amounts receivable within one year | 40/41 | €10,007 | €9,636 | -€371 | -3.7% |
| Trade receivables | 40 | €9,791 | €9,420 | -€371 | -3.8% |
| Other amounts receivable | 41 | €216 | €216 | = | 0.0% |
| Current investments | 50/53 | €133 | €133 | -€0 | -0.1% |
| Cash at bank and in hand | 54/58 | €9,460 | €31,231 | +€21,771 | +230% |
| Deferred charges and accrued income | 490/1 | €1,134 | €261 | -€873 | -77.0% |
| Total equity and liabilities | 10/49 | €58,290 | €71,640 | +€13,350 | +22.9% |
| Equity | 10/15 | €20,422 | €34,792 | +€14,370 | +70.4% |
| Contributions | 10/11 | €51,020 | €51,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,598 | -€16,228 | +€14,370 | +47.0% |
| Amounts payable | 17/49 | €37,868 | €36,848 | -€1,020 | -2.7% |
| Amounts payable after more than one year | 17 | €8,085 | €4,043 | -€4,043 | -50.0% |
| Other amounts payable | 178/9 | €8,085 | €4,043 | -€4,043 | -50.0% |
| Amounts payable within one year | 42/48 | €29,771 | €32,806 | +€3,034 | +10.2% |
| Trade debts | 44 | €8,652 | €8,927 | +€276 | +3.2% |
| Suppliers | 440/4 | €8,652 | €8,927 | +€276 | +3.2% |
| Taxes, remuneration and social security | 45 | €1,622 | €258 | -€1,364 | -84.1% |
| Taxes | 450/3 | €622 | €258 | -€364 | -58.6% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €19,498 | €23,621 | +€4,123 | +21.1% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,232 | €15,398 | +€1,166 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€378 | - | +€378 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,784 | €31,305 | +€10,521 | +50.6% |
| Operating profit (loss) | 9901 | €6,543 | €15,508 | +€8,964 | +137% |
| Financial income | 75/76B | €1 | €1 | -€0 | -34.7% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -34.7% |
| Financial charges | 65/66B | €1,163 | €1,138 | -€25 | -2.1% |
| Recurring financial charges | 65 | €1,163 | €1,138 | -€25 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €5,381 | €14,370 | +€8,989 | +167% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -36.7% |
| Profit (loss) for the period | 9904 | €5,381 | €14,370 | +€8,989 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €5,381 | €14,370 | +€8,989 | +167% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.