OPTIMAL SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€15,741
up €15,741 (+51.5%), from €30,536 to €46,277
mainly Current investments (+€11,103) and Depreciation (+€9,312)
- Current investments -€11,103
down €11,103 (-100%), from €11,103 to €0
- Tangible fixed assets -€7,191
down €7,191 (-14.9%), from €48,224 to €41,032
of which Other tangible fixed assets: -€7,436
- Receivables within one year -€1,896
down €1,896 (-91.9%), from €2,063 to €167
of which Trade receivables: -€1,997
- Accrued charges and deferred income -€2,910
down €2,910 (-72.4%), from €4,018 to €1,108
- Other debts -€1,670
down €1,670 (-16.3%), from €10,240 to €8,570
- Gross operating margin -€3,035
down €3,035 (-22.0%), from €13,805 to €10,770
- Financial charges -€2,396
down €2,396 (-86.6%), from €2,765 to €369
- Depreciation +€596
up €596 (+6.8%), from €8,716 to €9,312
- Financial income -€207
down €207 (-41.0%), from €505 to €298
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 | €91,926 | €87,479 | -€4,446 | -4.8% |
| Fixed assets | 21/28 | €48,224 | €41,032 | -€7,191 | -14.9% |
| Tangible fixed assets | 22/27 | €48,224 | €41,032 | -€7,191 | -14.9% |
| Furniture and vehicles | 24 | €3,607 | €3,852 | +€245 | +6.8% |
| Other tangible fixed assets | 26 | €44,616 | €37,180 | -€7,436 | -16.7% |
| Current assets | 29/58 | €43,702 | €46,447 | +€2,745 | +6.3% |
| Amounts receivable within one year | 40/41 | €2,063 | €167 | -€1,896 | -91.9% |
| Trade receivables | 40 | €1,997 | €0 | -€1,997 | -100% |
| Other amounts receivable | 41 | €67 | €167 | +€100 | +151% |
| Current investments | 50/53 | €11,103 | €0 | -€11,103 | -100% |
| Cash at bank and in hand | 54/58 | €30,536 | €46,277 | +€15,741 | +51.5% |
| Deferred charges and accrued income | 490/1 | €0 | €4 | +€4 | |
| Total equity and liabilities | 10/49 | €91,926 | €87,479 | -€4,446 | -4.8% |
| Equity | 10/15 | €77,627 | €77,735 | +€107 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €59,035 | €59,143 | +€107 | +0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €57,176 | €57,283 | +€107 | +0.2% |
| Amounts payable | 17/49 | €14,298 | €9,745 | -€4,554 | -31.8% |
| Amounts payable within one year | 42/48 | €10,280 | €8,637 | -€1,643 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €40 | €0 | -€40 | -100% |
| Suppliers | 440/4 | €40 | €0 | -€40 | -100% |
| Taxes, remuneration and social security | 45 | - | €67 | +€67 | |
| Taxes | 450/3 | - | €67 | +€67 | |
| Other amounts payable | 47/48 | €10,240 | €8,570 | -€1,670 | -16.3% |
| Accrued charges and deferred income | 492/3 | €4,018 | €1,108 | -€2,910 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,716 | €9,312 | +€596 | +6.8% |
| Other operating charges | 640/8 | €1,301 | €1,279 | -€22 | -1.7% |
| Non-recurring operating charges | 66A | €98 | €0 | -€98 | -100% |
| Gross operating margin | 9900 | €13,805 | €10,770 | -€3,035 | -22.0% |
| Operating profit (loss) | 9901 | €3,690 | €179 | -€3,511 | -95.2% |
| Financial income | 75/76B | €505 | €298 | -€207 | -41.0% |
| Recurring financial income | 75 | €505 | €298 | -€207 | -41.0% |
| Financial charges | 65/66B | €2,765 | €369 | -€2,396 | -86.6% |
| Recurring financial charges | 65 | €2,765 | €369 | -€2,396 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €1,430 | €107 | -€1,323 | -92.5% |
| Income taxes | 67/77 | €101 | €0 | -€101 | -100% |
| Profit (loss) for the period | 9904 | €1,329 | €107 | -€1,222 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,329 | €107 | -€1,222 | -91.9% |
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 16 October 2026 via checked.be.