OPTIMAL COMPUTING: 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 COMPUTING
Largest movements
- Receivables within one year +€80,608
up €80,608 (+449.9%), from €17,916 to €98,524
of which Trade receivables: +€71,912
- Tangible fixed assets -€30,043
down €30,043 (-43.6%), from €68,978 to €38,935
of which Furniture and vehicles: -€23,141
- Intangible fixed assets +€27,459
up €27,459 (+21.6%), from €127,235 to €154,694
- Cash +€22,482
up €22,482 (+4.2%), from €540,927 to €563,409
mainly Debts after one year (+€316,710) and Depreciation (+€43,513)
- Debts after one year +€316,710
up €316,710 (+133.0%), from €238,150 to €554,860
- Other debts -€234,411
down €234,411 (-76.4%), from €306,897 to €72,486
- Trade debts +€37,842
up €37,842 (+786.8%), from €4,810 to €42,652
- Reserves -€11,171
down €11,171 (-10.5%), from €106,025 to €94,854
of which Distributable reserves: -€11,171
- Gross operating margin +€18,229
up €18,229 (+5.1%), from €359,730 to €377,959
- Staff costs +€14,509
up €14,509 (+4.9%), from €293,613 to €308,121
- Taxes +€6,971
up €6,971, from -€207 to €6,765
- Financial income +€6,802
up €6,802 (+207.5%), from €3,277 to €10,080
- Depreciation -€4,111
down €4,111 (-8.6%), from €47,624 to €43,513
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 | €755,056 | €855,562 | +€100,506 | +13.3% |
| Fixed assets | 21/28 | €196,214 | €193,629 | -€2,584 | -1.3% |
| Intangible fixed assets | 21 | €127,235 | €154,694 | +€27,459 | +21.6% |
| Tangible fixed assets | 22/27 | €68,978 | €38,935 | -€30,043 | -43.6% |
| Furniture and vehicles | 24 | €36,142 | €13,001 | -€23,141 | -64.0% |
| Other tangible fixed assets | 26 | €32,836 | €25,934 | -€6,902 | -21.0% |
| Current assets | 29/58 | €558,843 | €661,933 | +€103,090 | +18.4% |
| Amounts receivable within one year | 40/41 | €17,916 | €98,524 | +€80,608 | +449.9% |
| Trade receivables | 40 | €13,930 | €85,842 | +€71,912 | +516.2% |
| Other amounts receivable | 41 | €3,986 | €12,682 | +€8,697 | +218.2% |
| Cash at bank and in hand | 54/58 | €540,927 | €563,409 | +€22,482 | +4.2% |
| Total equity and liabilities | 10/49 | €755,056 | €855,562 | +€100,506 | +13.3% |
| Equity | 10/15 | €124,625 | €113,454 | -€11,171 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,025 | €94,854 | -€11,171 | -10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,533 | €1,533 | = | 0.0% |
| Distributable reserves | 133 | €102,633 | €91,461 | -€11,171 | -10.9% |
| Amounts payable | 17/49 | €630,431 | €742,108 | +€111,678 | +17.7% |
| Amounts payable after more than one year | 17 | €238,150 | €554,860 | +€316,710 | +133.0% |
| Financial debts | 170/4 | €238,150 | €554,860 | +€316,710 | +133.0% |
| Amounts payable within one year | 42/48 | €389,851 | €184,819 | -€205,032 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €19,007 | €10,931 | -€8,076 | -42.5% |
| Trade debts | 44 | €4,810 | €42,652 | +€37,842 | +786.8% |
| Suppliers | 440/4 | €4,810 | €42,652 | +€37,842 | +786.8% |
| Taxes, remuneration and social security | 45 | €59,137 | €58,750 | -€387 | -0.7% |
| Taxes | 450/3 | €4,143 | €8,501 | +€4,358 | +105.2% |
| Remuneration and social security | 454/9 | €54,994 | €50,249 | -€4,746 | -8.6% |
| Other amounts payable | 47/48 | €306,897 | €72,486 | -€234,411 | -76.4% |
| Accrued charges and deferred income | 492/3 | €2,429 | €2,429 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €293,613 | €308,121 | +€14,509 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,624 | €43,513 | -€4,111 | -8.6% |
| Other operating charges | 640/8 | €1,488 | €1,758 | +€270 | +18.1% |
| Gross operating margin | 9900 | €359,730 | €377,959 | +€18,229 | +5.1% |
| Operating profit (loss) | 9901 | €17,005 | €24,567 | +€7,562 | +44.5% |
| Financial income | 75/76B | €3,277 | €10,080 | +€6,802 | +207.5% |
| Recurring financial income | 75 | €3,277 | €10,080 | +€6,802 | +207.5% |
| Financial charges | 65/66B | - | €373 | +€373 | |
| Recurring financial charges | 65 | - | €373 | +€373 | |
| Profit (loss) for the period before taxes | 9903 | €20,282 | €34,273 | +€13,991 | +69.0% |
| Income taxes | 67/77 | -€207 | €6,765 | +€6,971 | |
| Profit (loss) for the period | 9904 | €20,489 | €27,509 | +€7,020 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,489 | €27,509 | +€7,020 | +34.3% |
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 9 October 2026 via checked.be.