OPTIMAL ORTHO: 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 ORTHO
Largest movements
- Cash +€291,701
up €291,701 (+3,889%), from €7,501 to €299,202
mainly Net result for the year (+€237,647) and Depreciation (+€70,118)
- Tangible fixed assets -€35,497
down €35,497 (-3.8%), from €925,138 to €889,641
of which Land and buildings: -€23,676
- Deferred charges and accrued income -€19,960
down €19,960 (-90.8%), from €21,975 to €2,014
- Profit (loss) carried forward +€237,647
up €237,647, from -€65,567 to €172,080
- Tax, wage and social debts +€51,586
up €51,586 (+988%), from €5,220 to €56,806
of which Taxes: +€35,728
- Debts after one year -€38,516
down €38,516 (-4.9%), from €786,267 to €747,751
- Trade debts -€19,945
down €19,945 (-41.8%), from €47,748 to €27,803
- Current portion of long-term debt +€16,466
up €16,466 (+38.0%), from €43,380 to €59,846
- Gross operating margin +€520,490
up €520,490 (+1,938%), from €26,862 to €547,352
- Staff costs +€157,322
up €157,322 (+4,280%), from €3,676 to €160,998
- Taxes +€35,727
up €35,727 (+49,211%), from €73 to €35,800
- Financial charges +€9,611
up €9,611 (+46.0%), from €20,874 to €30,485
- Other operating charges +€8,053
up €8,053 (+381%), from €2,115 to €10,168
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 | €959,259 | €1,194,592 | +€235,333 | +24.5% |
| Fixed assets | 21/28 | €927,692 | €893,375 | -€34,317 | -3.7% |
| Intangible fixed assets | 21 | €2,137 | €3,317 | +€1,180 | +55.2% |
| Tangible fixed assets | 22/27 | €925,138 | €889,641 | -€35,497 | -3.8% |
| Land and buildings | 22 | €703,824 | €680,148 | -€23,676 | -3.4% |
| Plant, machinery and equipment | 23 | €53,026 | €42,941 | -€10,085 | -19.0% |
| Furniture and vehicles | 24 | €2,029 | €7,766 | +€5,737 | +283% |
| Leasing and similar rights | 25 | €166,259 | €158,787 | -€7,472 | -4.5% |
| Financial fixed assets | 28 | €417 | €417 | = | 0.0% |
| Current assets | 29/58 | €31,567 | €301,217 | +€269,650 | +854% |
| Amounts receivable within one year | 40/41 | €2,091 | - | -€2,091 | |
| Trade receivables | 40 | €2,091 | - | -€2,091 | |
| Cash at bank and in hand | 54/58 | €7,501 | €299,202 | +€291,701 | +3,889% |
| Deferred charges and accrued income | 490/1 | €21,975 | €2,014 | -€19,960 | -90.8% |
| Total equity and liabilities | 10/49 | €959,259 | €1,194,592 | +€235,333 | +24.5% |
| Equity | 10/15 | -€40,567 | €197,080 | +€237,647 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,567 | €172,080 | +€237,647 | |
| Amounts payable | 17/49 | €999,826 | €997,511 | -€2,315 | -0.2% |
| Amounts payable after more than one year | 17 | €786,267 | €747,751 | -€38,516 | -4.9% |
| Financial debts | 170/4 | €786,267 | €747,751 | -€38,516 | -4.9% |
| Amounts payable within one year | 42/48 | €213,555 | €249,760 | +€36,205 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €43,380 | €59,846 | +€16,466 | +38.0% |
| Trade debts | 44 | €47,748 | €27,803 | -€19,945 | -41.8% |
| Suppliers | 440/4 | €47,748 | €27,803 | -€19,945 | -41.8% |
| Taxes, remuneration and social security | 45 | €5,220 | €56,806 | +€51,586 | +988% |
| Taxes | 450/3 | €145 | €35,873 | +€35,728 | +24,655% |
| Remuneration and social security | 454/9 | €5,075 | €20,933 | +€15,859 | +313% |
| Other amounts payable | 47/48 | €117,208 | €105,305 | -€11,903 | -10.2% |
| Accrued charges and deferred income | 492/3 | €3 | - | -€3 | |
| Non-recurring operating income | 76A | - | €649 | +€649 | |
| Remuneration, social security and pensions | 62 | €3,676 | €160,998 | +€157,322 | +4,280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,691 | €70,118 | +€4,427 | +6.7% |
| Other operating charges | 640/8 | €2,115 | €10,168 | +€8,053 | +381% |
| Non-recurring operating charges | 66A | - | €2,189 | +€2,189 | |
| Gross operating margin | 9900 | €26,862 | €547,352 | +€520,490 | +1,938% |
| Operating profit (loss) | 9901 | -€44,620 | €303,879 | +€348,499 | |
| Financial income | 75/76B | - | €53 | +€53 | |
| Recurring financial income | 75 | - | €53 | +€53 | |
| Financial charges | 65/66B | €20,874 | €30,485 | +€9,611 | +46.0% |
| Recurring financial charges | 65 | €20,874 | €30,485 | +€9,611 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | -€65,494 | €273,447 | +€338,941 | |
| Income taxes | 67/77 | €73 | €35,800 | +€35,727 | +49,211% |
| Profit (loss) for the period | 9904 | -€65,567 | €237,647 | +€303,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€65,567 | €237,647 | +€303,214 |
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 15 October 2026 via checked.be.