OPTIMAL ASSISTANCE: 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.
OPTIMAL ASSISTANCE
Largest movements
- Receivables within one year -€145,702
down €145,702 (-51.5%), from €282,764 to €137,062
of which Trade receivables: -€141,382
- Trade debts -€116,214
down €116,214 (-65.6%), from €177,285 to €61,071
of which Bills of exchange payable: -€90,050
- Tax, wage and social debts -€27,352
down €27,352 (-98.7%), from €27,698 to €347
of which Remuneration and social security: -€24,626
- Profit (loss) carried forward -€4,722
down €4,722 (-6.5%), from €72,347 to €67,625
- Gross operating margin -€82,741
down €82,741 (-69.3%), from €119,446 to €36,705
- Staff costs -€77,110
down €77,110 (-68.9%), from €111,991 to €34,881
- Turnover -€66,076
down €66,076 (-40.6%), from €162,754 to €96,678
- Purchases and services +€16,665
up €16,665 (+38.5%), from €43,308 to €59,973
- Taxes -€2,259
down €2,259 (-25.9%), from €8,714 to €6,456
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.
Derived cash bridge
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 | €288,391 | €140,103 | -€148,288 | -51.4% |
| Current assets | 29/58 | €288,391 | €140,103 | -€148,288 | -51.4% |
| Amounts receivable within one year | 40/41 | €282,764 | €137,062 | -€145,702 | -51.5% |
| Trade receivables | 40 | €277,666 | €136,284 | -€141,382 | -50.9% |
| Other amounts receivable | 41 | €5,098 | €777 | -€4,321 | -84.8% |
| Cash at bank and in hand | 54/58 | €5,627 | €3,041 | -€2,586 | -46.0% |
| Total equity and liabilities | 10/49 | €288,391 | €140,103 | -€148,288 | -51.4% |
| Equity | 10/15 | €80,407 | €75,685 | -€4,722 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,347 | €67,625 | -€4,722 | -6.5% |
| Provisions and deferred taxes | 16 | €3,000 | €3,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,000 | €3,000 | = | 0.0% |
| Environmental obligations | 163 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €204,984 | €61,418 | -€143,566 | -70.0% |
| Amounts payable within one year | 42/48 | €204,984 | €61,418 | -€143,566 | -70.0% |
| Trade debts | 44 | €177,285 | €61,071 | -€116,214 | -65.6% |
| Suppliers | 440/4 | €66,829 | €40,664 | -€26,165 | -39.2% |
| Bills of exchange payable | 441 | €110,456 | €20,407 | -€90,050 | -81.5% |
| Taxes, remuneration and social security | 45 | €27,698 | €347 | -€27,352 | -98.7% |
| Taxes | 450/3 | €3,073 | €347 | -€2,726 | -88.7% |
| Remuneration and social security | 454/9 | €24,626 | - | -€24,626 | |
| Turnover | 70 | €162,754 | €96,678 | -€66,076 | -40.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,308 | €59,973 | +€16,665 | +38.5% |
| Remuneration, social security and pensions | 62 | €111,991 | €34,881 | -€77,110 | -68.9% |
| Gross operating margin | 9900 | €119,446 | €36,705 | -€82,741 | -69.3% |
| Operating profit (loss) | 9901 | €7,455 | €1,824 | -€5,631 | -75.5% |
| Financial charges | 65/66B | €173 | €90 | -€83 | -47.7% |
| Recurring financial charges | 65 | €173 | €90 | -€83 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €7,282 | €1,733 | -€5,549 | -76.2% |
| Income taxes | 67/77 | €8,714 | €6,456 | -€2,259 | -25.9% |
| Profit (loss) for the period | 9904 | -€1,433 | -€4,722 | -€3,290 | -230% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,433 | -€4,722 | -€3,290 | -230% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.