OPTIMAL FINANCES: 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 FINANCES
Largest movements
- Receivables within one year +€2,043
up €2,043 (+3135.8%), from €65 to €2,108
of which Other amounts receivable: +€2,043
- Receivables after one year +€871
up €871 (+2.5%), from €34,272 to €35,144
- Cash -€564
down €564 (-65.7%), from €858 to €295
mainly Other debts (-€10,142) and Receivables within one year (-€2,043)
- Profit (loss) carried forward +€10,682
up €10,682 (+99.3%), from €10,756 to €21,439
- Other debts -€10,142
down €10,142 (-89.1%), from €11,381 to €1,239
- Tax, wage and social debts +€1,372
up €1,372 (+24.7%), from €5,552 to €6,924
of which Taxes: +€1,372
- Gross operating margin -€774
down €774 (-4.7%), from €16,457 to €15,683
- Other operating charges -€454
down €454 (-36.4%), from €1,245 to €791
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 | €37,000 | €39,245 | +€2,245 | +6.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,334 | €1,334 | = | 0.0% |
| Financial fixed assets | 28 | €1,334 | €1,334 | = | 0.0% |
| Current assets | 29/58 | €35,667 | €37,911 | +€2,245 | +6.3% |
| Amounts receivable after more than one year | 29 | €34,272 | €35,144 | +€871 | +2.5% |
| Trade receivables | 290 | €34,272 | €35,144 | +€871 | +2.5% |
| Amounts receivable within one year | 40/41 | €65 | €2,108 | +€2,043 | +3135.8% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €65 | €2,108 | +€2,043 | +3135.8% |
| Cash at bank and in hand | 54/58 | €858 | €295 | -€564 | -65.7% |
| Deferred charges and accrued income | 490/1 | €471 | €364 | -€106 | -22.6% |
| Total equity and liabilities | 10/49 | €37,000 | €39,245 | +€2,245 | +6.1% |
| Equity | 10/15 | €12,756 | €23,439 | +€10,682 | +83.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,756 | €21,439 | +€10,682 | +99.3% |
| Amounts payable | 17/49 | €24,244 | €15,806 | -€8,438 | -34.8% |
| Amounts payable within one year | 42/48 | €24,244 | €15,806 | -€8,438 | -34.8% |
| Financial debts | 43 | €2,016 | €2,402 | +€386 | +19.1% |
| Credit institutions | 430/8 | €2,016 | €2,402 | +€386 | +19.1% |
| Trade debts | 44 | €5,294 | €5,241 | -€53 | -1.0% |
| Suppliers | 440/4 | €5,294 | €5,241 | -€53 | -1.0% |
| Taxes, remuneration and social security | 45 | €5,552 | €6,924 | +€1,372 | +24.7% |
| Taxes | 450/3 | €5,552 | €6,924 | +€1,372 | +24.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €11,381 | €1,239 | -€10,142 | -89.1% |
| Other operating charges | 640/8 | €1,245 | €791 | -€454 | -36.4% |
| Gross operating margin | 9900 | €16,457 | €15,683 | -€774 | -4.7% |
| Operating profit (loss) | 9901 | €15,212 | €14,892 | -€321 | -2.1% |
| Financial income | 75/76B | €871 | €871 | = | 0.0% |
| Recurring financial income | 75 | €871 | €871 | = | 0.0% |
| Financial charges | 65/66B | €964 | €854 | -€110 | -11.4% |
| Recurring financial charges | 65 | €964 | €854 | -€110 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €15,120 | €14,909 | -€211 | -1.4% |
| Income taxes | 67/77 | €3,530 | €3,393 | -€137 | -3.9% |
| Profit (loss) for the period | 9904 | €11,589 | €11,515 | -€74 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,589 | €11,515 | -€74 | -0.6% |
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 10 October 2026 via checked.be.