OPTIMAL INFORMATIC SERVICES: 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.
What changed
OPTIMAL INFORMATIC SERVICES
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€297,870
2024 · €302,427-€4,557
Equity
€624,640
2024 · €624,640
Cash
€739,398
2024 · €898,068-€158,670
Balance sheet total
€2.0m
2024 · €1.9m+€48,057
Largest movements
Assets
- Receivables within one year +€219,670
up €219,670 (+23.8%), from €923,702 to €1.1m
of which Trade receivables: +€139,157
- Cash -€158,670
down €158,670 (-17.7%), from €898,068 to €739,398
mainly Contributions, distributions and other (-€297,870) and Receivables within one year (-€219,670)
Equity and liabilities
- Short-term financial debts +€66,464
up €66,464 (+31.1%), from €213,795 to €280,258
of which Other loans: +€68,233
- Other debts +€24,484
up €24,484 (+7.6%), from €323,605 to €348,089
- Trade debts -€21,463
down €21,463 (-83.5%), from €25,703 to €4,240
Income statement
- Staff costs +€71,136
up €71,136 (+1.8%), from €4.0m to €4.1m
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.
Result 2024
€302,427
Gross operating margin
+€29,807
Staff costs
-€71,136
Depreciation
+€3,946
Other operating charges
+€5,223
Financial income
+€2,749
Financial charges
+€8,385
Taxes
+€16,470
Result 2025
€297,870
raises the resultlowers the result
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.
From operations
+€116,865
Investment
-€15,532
Financing
-€260,003
Cash 2024
€898,068
From operations (derived)
+€116,865
Net result for the year
+€297,870
Depreciation
+€18,833
Receivables within one year
-€219,670
Deferred charges and accrued income
+€9,641
Trade debts
-€21,463
Tax, wage and social debts
+€7,169
Other debts
+€24,484
Investment (derived)
-€15,532
Investment in fixed assets (net)
-€15,532
Financing
-€260,003
Debts after one year
-€13,762
Current portion of long-term debt
-€14,835
Short-term financial debts
+€66,464
Contributions, distributions and other
-€297,870
Cash 2025
€739,398
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,924,992 | €1,973,049 | +€48,057 | +2.5% |
| Fixed assets | 21/28 | €64,812 | €61,511 | -€3,301 | -5.1% |
| Tangible fixed assets | 22/27 | €63,226 | €59,925 | -€3,301 | -5.2% |
| Furniture and vehicles | 24 | €13,851 | €21,538 | +€7,688 | +55.5% |
| Other tangible fixed assets | 26 | €49,375 | €38,386 | -€10,989 | -22.3% |
| Financial fixed assets | 28 | €1,586 | €1,586 | = | 0.0% |
| Current assets | 29/58 | €1,860,180 | €1,911,539 | +€51,359 | +2.8% |
| Amounts receivable within one year | 40/41 | €923,702 | €1,143,372 | +€219,670 | +23.8% |
| Trade receivables | 40 | €893,639 | €1,032,796 | +€139,157 | +15.6% |
| Other amounts receivable | 41 | €30,063 | €110,576 | +€80,512 | +268% |
| Cash at bank and in hand | 54/58 | €898,068 | €739,398 | -€158,670 | -17.7% |
| Deferred charges and accrued income | 490/1 | €38,410 | €28,769 | -€9,641 | -25.1% |
| Total equity and liabilities | 10/49 | €1,924,992 | €1,973,049 | +€48,057 | +2.5% |
| Equity | 10/15 | €624,640 | €624,640 | = | 0.0% |
| Contributions | 10/11 | €296,118 | €296,118 | = | 0.0% |
| Capital | 10 | €296,118 | €296,118 | = | 0.0% |
| Issued capital | 100 | €296,118 | €296,118 | = | 0.0% |
| Reserves | 13 | €328,522 | €328,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,612 | €29,612 | = | 0.0% |
| Legal reserve | 130 | €29,612 | €29,612 | = | 0.0% |
| Tax-exempt reserves | 132 | €298,910 | €298,910 | = | 0.0% |
| Amounts payable | 17/49 | €1,300,352 | €1,348,409 | +€48,057 | +3.7% |
| Amounts payable after more than one year | 17 | €13,762 | - | -€13,762 | |
| Financial debts | 170/4 | €13,762 | - | -€13,762 | |
| Amounts payable within one year | 42/48 | €1,286,590 | €1,348,409 | +€61,819 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €33,282 | €18,447 | -€14,835 | -44.6% |
| Financial debts | 43 | €213,795 | €280,258 | +€66,464 | +31.1% |
| Credit institutions | 430/8 | €1,770 | - | -€1,770 | |
| Other loans | 439 | €212,025 | €280,258 | +€68,233 | +32.2% |
| Trade debts | 44 | €25,703 | €4,240 | -€21,463 | -83.5% |
| Suppliers | 440/4 | €25,703 | €4,240 | -€21,463 | -83.5% |
| Taxes, remuneration and social security | 45 | €690,205 | €697,375 | +€7,169 | +1.0% |
| Taxes | 450/3 | €175,070 | €166,881 | -€8,188 | -4.7% |
| Remuneration and social security | 454/9 | €515,136 | €530,493 | +€15,357 | +3.0% |
| Other amounts payable | 47/48 | €323,605 | €348,089 | +€24,484 | +7.6% |
| Remuneration, social security and pensions | 62 | €3,989,199 | €4,060,335 | +€71,136 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,779 | €18,833 | -€3,946 | -17.3% |
| Other operating charges | 640/8 | €6,845 | €1,622 | -€5,223 | -76.3% |
| Gross operating margin | 9900 | €4,481,038 | €4,510,845 | +€29,807 | +0.7% |
| Operating profit (loss) | 9901 | €462,215 | €430,054 | -€32,160 | -7.0% |
| Financial income | 75/76B | €1,616 | €4,365 | +€2,749 | +170% |
| Recurring financial income | 75 | €1,616 | €4,365 | +€2,749 | +170% |
| Financial charges | 65/66B | €17,595 | €9,211 | -€8,385 | -47.7% |
| Recurring financial charges | 65 | €17,595 | €9,211 | -€8,385 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €446,236 | €425,209 | -€21,027 | -4.7% |
| Income taxes | 67/77 | €143,809 | €127,339 | -€16,470 | -11.5% |
| Profit (loss) for the period | 9904 | €302,427 | €297,870 | -€4,557 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €302,427 | €297,870 | -€4,557 | -1.5% |
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 14 October 2026 via checked.be.