OPTIMALCAP: what changed
OPTIMALCAP
Largest movements
- Tangible fixed assets -€14,698
down €14,698 (-73.8%), from €19,907 to €5,209
of which Furniture and vehicles: -€9,898
- Cash +€10,637
up €10,637 (+23.9%), from €44,542 to €55,179
mainly Depreciation (+€22,398) and Tax, wage and social debts (+€21,383)
- Receivables within one year +€8,646
up €8,646 (+427%), from €2,025 to €10,671
- Intangible fixed assets -€7,700
down €7,700 (-47.5%), from €16,200 to €8,500
- Trade debts -€25,642
down €25,642 (-82.7%), from €30,996 to €5,354
- Tax, wage and social debts +€21,383
up €21,383 (+855%), from €2,500 to €23,883
- Profit (loss) carried forward +€2,395
up €2,395 (+32.2%), from -€7,439 to -€5,044
- Investment grants -€1,300
down €1,300 (-33.3%), from €3,900 to €2,600
- Taxes -€20,560
no longer reported in 2025 (was €20,560)
- Gross operating margin +€10,675
up €10,675 (+83.9%), from €12,716 to €23,391
- Depreciation -€3,577
down €3,577 (-13.8%), from €25,975 to €22,398
- Other operating charges -€592
no longer reported in 2025 (was €592)
- Financial income +€299
up €299 (+23.0%), from €1,300 to €1,599
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,782 | €83,618 | -€3,164 | -3.6% |
| Fixed assets | 21/28 | €40,166 | €17,768 | -€22,398 | -55.8% |
| Intangible fixed assets | 21 | €16,200 | €8,500 | -€7,700 | -47.5% |
| Tangible fixed assets | 22/27 | €19,907 | €5,209 | -€14,698 | -73.8% |
| Furniture and vehicles | 24 | €10,653 | €755 | -€9,898 | -92.9% |
| Other tangible fixed assets | 26 | €9,254 | €4,454 | -€4,800 | -51.9% |
| Financial fixed assets | 28 | €4,059 | €4,059 | = | 0.0% |
| Current assets | 29/58 | €46,616 | €65,850 | +€19,234 | +41.3% |
| Amounts receivable within one year | 40/41 | €2,025 | €10,671 | +€8,646 | +427% |
| Other amounts receivable | 41 | €2,025 | €10,671 | +€8,646 | +427% |
| Cash at bank and in hand | 54/58 | €44,542 | €55,179 | +€10,637 | +23.9% |
| Deferred charges and accrued income | 490/1 | €49 | - | -€49 | |
| Total equity and liabilities | 10/49 | €86,782 | €83,618 | -€3,164 | -3.6% |
| Equity | 10/15 | €53,286 | €54,381 | +€1,095 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,425 | €44,425 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,565 | €42,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,439 | -€5,044 | +€2,395 | +32.2% |
| Investment grants | 15 | €3,900 | €2,600 | -€1,300 | -33.3% |
| Amounts payable | 17/49 | €33,496 | €29,237 | -€4,259 | -12.7% |
| Amounts payable within one year | 42/48 | €33,496 | €29,237 | -€4,259 | -12.7% |
| Trade debts | 44 | €30,996 | €5,354 | -€25,642 | -82.7% |
| Suppliers | 440/4 | €30,996 | €5,354 | -€25,642 | -82.7% |
| Taxes, remuneration and social security | 45 | €2,500 | €23,883 | +€21,383 | +855% |
| Taxes | 450/3 | €2,500 | €23,883 | +€21,383 | +855% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,975 | €22,398 | -€3,577 | -13.8% |
| Other operating charges | 640/8 | €592 | - | -€592 | |
| Gross operating margin | 9900 | €12,716 | €23,391 | +€10,675 | +83.9% |
| Operating profit (loss) | 9901 | -€13,851 | €993 | +€14,844 | |
| Financial income | 75/76B | €1,300 | €1,599 | +€299 | +23.0% |
| Recurring financial income | 75 | €1,300 | €1,599 | +€299 | +23.0% |
| Financial charges | 65/66B | €285 | €197 | -€88 | -30.9% |
| Recurring financial charges | 65 | €285 | €197 | -€88 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,836 | €2,395 | +€15,231 | |
| Income taxes | 67/77 | €20,560 | - | -€20,560 | |
| Profit (loss) for the period | 9904 | -€33,396 | €2,395 | +€35,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,396 | €2,395 | +€35,791 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.