Optimal Web Logic: what changed
Two fiscal 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 Web Logic
Largest movements
- Cash +€45,227
up €45,227 (+118.0%), from €38,335 to €83,562
mainly Net result for the year (+€39,082) and Tax, wage and social debts (+€10,988)
- Receivables within one year -€2,096
down €2,096 (-15.9%), from €13,197 to €11,101
of which Trade receivables: -€2,096
- Profit (loss) carried forward +€38,249
up €38,249 (+130.1%), from €29,407 to €67,656
- Tax, wage and social debts +€10,988
up €10,988 (+81.5%), from €13,476 to €24,464
of which Remuneration and social security: +€6,408
- Other debts -€6,155
down €6,155 (-75.6%), from €8,143 to €1,988
- Gross operating margin +€9,852
up €9,852 (+24.7%), from €39,912 to €49,764
- Taxes +€1,838
up €1,838 (+22.2%), from €8,291 to €10,129
- Other operating charges -€1,099
down €1,099 (-98.1%), from €1,120 to €21
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 | €51,532 | €94,663 | +€43,131 | +83.7% |
| Current assets | 29/58 | €51,532 | €94,663 | +€43,131 | +83.7% |
| Amounts receivable within one year | 40/41 | €13,197 | €11,101 | -€2,096 | -15.9% |
| Trade receivables | 40 | €12,179 | €10,083 | -€2,096 | -17.2% |
| Other amounts receivable | 41 | €1,018 | €1,018 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,335 | €83,562 | +€45,227 | +118.0% |
| Total equity and liabilities | 10/49 | €51,532 | €94,663 | +€43,131 | +83.7% |
| Equity | 10/15 | €29,907 | €68,156 | +€38,249 | +127.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,407 | €67,656 | +€38,249 | +130.1% |
| Amounts payable | 17/49 | €21,625 | €26,507 | +€4,881 | +22.6% |
| Amounts payable within one year | 42/48 | €21,625 | €26,507 | +€4,881 | +22.6% |
| Trade debts | 44 | €6 | €55 | +€49 | +782.7% |
| Suppliers | 440/4 | €6 | €55 | +€49 | +782.7% |
| Taxes, remuneration and social security | 45 | €13,476 | €24,464 | +€10,988 | +81.5% |
| Taxes | 450/3 | €13,476 | €18,056 | +€4,580 | +34.0% |
| Remuneration and social security | 454/9 | - | €6,408 | +€6,408 | |
| Other amounts payable | 47/48 | €8,143 | €1,988 | -€6,155 | -75.6% |
| Other operating charges | 640/8 | €1,120 | €21 | -€1,099 | -98.1% |
| Gross operating margin | 9900 | €39,912 | €49,764 | +€9,852 | +24.7% |
| Operating profit (loss) | 9901 | €38,792 | €49,743 | +€10,951 | +28.2% |
| Financial charges | 65/66B | €235 | €531 | +€296 | +125.8% |
| Recurring financial charges | 65 | €235 | €531 | +€296 | +125.8% |
| Profit (loss) for the period before taxes | 9903 | €38,557 | €49,212 | +€10,655 | +27.6% |
| Income taxes | 67/77 | €8,291 | €10,129 | +€1,838 | +22.2% |
| Profit (loss) for the period | 9904 | €30,266 | €39,082 | +€8,817 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,266 | €39,082 | +€8,817 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.