Optimal-Solutions & Trading: 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 & Trading
Largest movements
- Tangible fixed assets +€44,997
up €44,997 (+140%), from €32,112 to €77,109
of which Furniture and vehicles: +€29,335
- Receivables within one year -€15,587
down €15,587 (-54.9%), from €28,415 to €12,828
of which Trade receivables: -€13,882
- Cash +€4,434
up €4,434 (+169%), from €2,618 to €7,052
mainly Debts after one year (+€24,208) and Depreciation (+€19,360)
- Debts after one year +€24,208
up €24,208 (+164%), from €14,792 to €39,000
- Current portion of long-term debt +€5,700
up €5,700 (+42.5%), from €13,423 to €19,123
- Tax, wage and social debts +€3,218
up €3,218 (+967%), from €333 to €3,551
of which Taxes: +€3,218
- Profit (loss) carried forward +€3,019
up €3,019 (+35.9%), from €8,415 to €11,434
- Trade debts -€2,193
down €2,193 (-32.6%), from €6,729 to €4,536
- Depreciation +€7,823
up €7,823 (+67.8%), from €11,537 to €19,360
- Financial charges +€2,111
up €2,111 (+108%), from €1,957 to €4,068
- Other operating charges -€1,055
down €1,055 (-38.4%), from €2,748 to €1,693
- Gross operating margin +€934
up €934 (+3.5%), from €27,025 to €27,959
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 | €73,149 | €106,389 | +€33,240 | +45.4% |
| Fixed assets | 21/28 | €40,939 | €85,024 | +€44,086 | +108% |
| Intangible fixed assets | 21 | €8,827 | €7,916 | -€911 | -10.3% |
| Tangible fixed assets | 22/27 | €32,112 | €77,109 | +€44,997 | +140% |
| Plant, machinery and equipment | 23 | €23,333 | €38,994 | +€15,661 | +67.1% |
| Furniture and vehicles | 24 | €8,779 | €38,115 | +€29,335 | +334% |
| Current assets | 29/58 | €32,211 | €21,365 | -€10,846 | -33.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €28,415 | €12,828 | -€15,587 | -54.9% |
| Trade receivables | 40 | €26,144 | €12,262 | -€13,882 | -53.1% |
| Other amounts receivable | 41 | €2,271 | €566 | -€1,705 | -75.1% |
| Cash at bank and in hand | 54/58 | €2,618 | €7,052 | +€4,434 | +169% |
| Deferred charges and accrued income | 490/1 | €1,178 | €1,485 | +€307 | +26.0% |
| Total equity and liabilities | 10/49 | €73,149 | €106,389 | +€33,240 | +45.4% |
| Equity | 10/15 | €22,815 | €25,834 | +€3,019 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,415 | €11,434 | +€3,019 | +35.9% |
| Amounts payable | 17/49 | €50,334 | €80,555 | +€30,221 | +60.0% |
| Amounts payable after more than one year | 17 | €14,792 | €39,000 | +€24,208 | +164% |
| Financial debts | 170/4 | €14,792 | €39,000 | +€24,208 | +164% |
| Amounts payable within one year | 42/48 | €35,542 | €41,555 | +€6,013 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €13,423 | €19,123 | +€5,700 | +42.5% |
| Financial debts | 43 | €718 | €367 | -€351 | -48.9% |
| Credit institutions | 430/8 | €718 | €367 | -€351 | -48.9% |
| Trade debts | 44 | €6,729 | €4,536 | -€2,193 | -32.6% |
| Suppliers | 440/4 | €6,729 | €4,536 | -€2,193 | -32.6% |
| Taxes, remuneration and social security | 45 | €333 | €3,551 | +€3,218 | +967% |
| Taxes | 450/3 | €333 | €3,551 | +€3,218 | +967% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,340 | €13,979 | -€361 | -2.5% |
| Non-recurring operating income | 76A | - | €3,555 | +€3,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,537 | €19,360 | +€7,823 | +67.8% |
| Other operating charges | 640/8 | €2,748 | €1,693 | -€1,055 | -38.4% |
| Non-recurring operating charges | 66A | €1,954 | €0 | -€1,954 | -100% |
| Gross operating margin | 9900 | €27,025 | €27,959 | +€934 | +3.5% |
| Operating profit (loss) | 9901 | €10,785 | €6,906 | -€3,879 | -36.0% |
| Financial income | 75/76B | €407 | €181 | -€226 | -55.5% |
| Recurring financial income | 75 | €407 | €181 | -€226 | -55.5% |
| Financial charges | 65/66B | €1,957 | €4,068 | +€2,111 | +108% |
| Recurring financial charges | 65 | €1,957 | €4,068 | +€2,111 | +108% |
| Profit (loss) for the period before taxes | 9903 | €9,235 | €3,019 | -€6,216 | -67.3% |
| Income taxes | 67/77 | €33 | €0 | -€33 | -100% |
| Profit (loss) for the period | 9904 | €9,202 | €3,019 | -€6,183 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,202 | €3,019 | -€6,183 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.