OPTIMAL-COMPANY: 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-COMPANY
Largest movements
- Receivables within one year +€18,723
up €18,723 (+71.4%), from €26,205 to €44,928
of which Trade receivables: +€18,464
- Tangible fixed assets -€16,646
down €16,646 (-84.7%), from €19,643 to €2,997
of which Furniture and vehicles: -€13,649
- Cash +€11,469
up €11,469 (+243%), from €4,725 to €16,194
mainly Other debts (+€28,239) and Trade debts (+€19,526)
- Deferred charges and accrued income +€966
new in 2025: €966
- Profit (loss) carried forward -€33,774
no longer reported in 2025 (was €33,774)
- Other debts +€28,239
new in 2025: €28,239
- Trade debts +€19,526
up €19,526 (+306%), from €6,383 to €25,910
- Gross operating margin +€6,098
up €6,098 (+24.7%), from €24,736 to €30,834
- Staff costs +€5,472
up €5,472 (+3,133%), from €175 to €5,647
- Depreciation -€1,947
down €1,947 (-26.2%), from €7,444 to €5,497
- Other operating charges +€978
up €978 (+166%), from €589 to €1,567
- Taxes +€422
up €422 (+12.6%), from €3,338 to €3,760
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 | €50,574 | €65,086 | +€14,512 | +28.7% |
| Fixed assets | 21/28 | €19,643 | €2,997 | -€16,646 | -84.7% |
| Tangible fixed assets | 22/27 | €19,643 | €2,997 | -€16,646 | -84.7% |
| Furniture and vehicles | 24 | €13,649 | - | -€13,649 | |
| Other tangible fixed assets | 26 | €5,995 | €2,997 | -€2,997 | -50.0% |
| Current assets | 29/58 | €30,930 | €62,088 | +€31,158 | +101% |
| Amounts receivable within one year | 40/41 | €26,205 | €44,928 | +€18,723 | +71.4% |
| Trade receivables | 40 | €15,009 | €33,473 | +€18,464 | +123% |
| Other amounts receivable | 41 | €11,196 | €11,455 | +€259 | +2.3% |
| Cash at bank and in hand | 54/58 | €4,725 | €16,194 | +€11,469 | +243% |
| Deferred charges and accrued income | 490/1 | - | €966 | +€966 | |
| Total equity and liabilities | 10/49 | €50,574 | €65,086 | +€14,512 | +28.7% |
| Equity | 10/15 | €33,774 | - | -€33,774 | |
| Profit (loss) carried forward | 14 | €33,774 | - | -€33,774 | |
| Amounts payable | 17/49 | €16,800 | €65,086 | +€48,286 | +287% |
| Amounts payable within one year | 42/48 | €16,800 | €65,086 | +€48,286 | +287% |
| Trade debts | 44 | €6,383 | €25,910 | +€19,526 | +306% |
| Suppliers | 440/4 | €6,383 | €25,910 | +€19,526 | +306% |
| Taxes, remuneration and social security | 45 | €10,416 | €10,936 | +€520 | +5.0% |
| Taxes | 450/3 | €10,416 | €9,866 | -€550 | -5.3% |
| Remuneration and social security | 454/9 | - | €1,070 | +€1,070 | |
| Other amounts payable | 47/48 | - | €28,239 | +€28,239 | |
| Remuneration, social security and pensions | 62 | €175 | €5,647 | +€5,472 | +3,133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,444 | €5,497 | -€1,947 | -26.2% |
| Other operating charges | 640/8 | €589 | €1,567 | +€978 | +166% |
| Non-recurring operating charges | 66A | - | €1,149 | +€1,149 | |
| Gross operating margin | 9900 | €24,736 | €30,834 | +€6,098 | +24.7% |
| Operating profit (loss) | 9901 | €16,528 | €16,975 | +€446 | +2.7% |
| Financial income | 75/76B | €11 | €1 | -€10 | -90.8% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -90.8% |
| Non-recurring financial income | 76B | €11 | €1 | -€10 | -90.8% |
| Financial charges | 65/66B | €250 | €542 | +€292 | +117% |
| Recurring financial charges | 65 | €250 | €542 | +€292 | +117% |
| Non-recurring financial charges | 66B | €250 | €542 | +€292 | +117% |
| Profit (loss) for the period before taxes | 9903 | €16,289 | €16,434 | +€145 | +0.9% |
| Income taxes | 67/77 | €3,338 | €3,760 | +€422 | +12.6% |
| Profit (loss) for the period | 9904 | €12,950 | €12,673 | -€277 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,950 | €12,673 | -€277 | -2.1% |
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 23 October 2026 via checked.be.