OPTIMALIA: 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.
OPTIMALIA
Largest movements
- Current investments +€136,829
up €136,829 (+32.5%), from €421,527 to €558,356
- Cash +€40,485
up €40,485 (+117%), from €34,528 to €75,013
mainly Net result for the year (+€161,769) and Tax, wage and social debts (+€17,818)
- Reserves +€161,769
up €161,769 (+35.8%), from €451,813 to €613,582
of which Distributable reserves: +€161,769
- Tax, wage and social debts +€17,818
up €17,818 (+80.2%), from €22,207 to €40,025
- Debts after one year -€10,485
down €10,485 (-69.9%), from €14,995 to €4,510
- Financial income +€131,195
up €131,195 (+6,339%), from €2,070 to €133,265
- Taxes +€42,374
up €42,374 (+253%), from €16,756 to €59,130
- Gross operating margin +€25,641
up €25,641 (+32.8%), from €78,171 to €103,812
- Other operating charges -€18,256
down €18,256 (-96.5%), from €18,921 to €665
- Financial charges +€1,450
up €1,450 (+103%), from €1,406 to €2,855
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 | €516,284 | €687,403 | +€171,119 | +33.1% |
| Fixed assets | 21/28 | €40,506 | €34,937 | -€5,568 | -13.7% |
| Tangible fixed assets | 22/27 | €40,506 | €34,937 | -€5,568 | -13.7% |
| Plant, machinery and equipment | 23 | €2,359 | €7,491 | +€5,132 | +218% |
| Furniture and vehicles | 24 | €38,146 | €27,446 | -€10,700 | -28.1% |
| Current assets | 29/58 | €475,778 | €652,465 | +€176,687 | +37.1% |
| Amounts receivable within one year | 40/41 | €19,082 | €18,401 | -€681 | -3.6% |
| Trade receivables | 40 | €16,603 | €15,596 | -€1,006 | -6.1% |
| Other amounts receivable | 41 | €2,480 | €2,804 | +€325 | +13.1% |
| Current investments | 50/53 | €421,527 | €558,356 | +€136,829 | +32.5% |
| Cash at bank and in hand | 54/58 | €34,528 | €75,013 | +€40,485 | +117% |
| Deferred charges and accrued income | 490/1 | €640 | €695 | +€55 | +8.6% |
| Total equity and liabilities | 10/49 | €516,284 | €687,403 | +€171,119 | +33.1% |
| Equity | 10/15 | €464,213 | €625,982 | +€161,769 | +34.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €451,813 | €613,582 | +€161,769 | +35.8% |
| Tax-exempt reserves | 132 | €1,397 | €1,397 | = | 0.0% |
| Distributable reserves | 133 | €450,416 | €612,185 | +€161,769 | +35.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,071 | €61,421 | +€9,350 | +18.0% |
| Amounts payable after more than one year | 17 | €14,995 | €4,510 | -€10,485 | -69.9% |
| Financial debts | 170/4 | €14,995 | €4,510 | -€10,485 | -69.9% |
| Amounts payable within one year | 42/48 | €37,076 | €56,911 | +€19,835 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €10,025 | €10,485 | +€460 | +4.6% |
| Trade debts | 44 | €3,595 | €6,401 | +€2,806 | +78.1% |
| Suppliers | 440/4 | €3,595 | €6,401 | +€2,806 | +78.1% |
| Taxes, remuneration and social security | 45 | €22,207 | €40,025 | +€17,818 | +80.2% |
| Taxes | 450/3 | €22,207 | €40,025 | +€17,818 | +80.2% |
| Other amounts payable | 47/48 | €1,249 | €0 | -€1,249 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,251 | €12,659 | +€408 | +3.3% |
| Other operating charges | 640/8 | €18,921 | €665 | -€18,256 | -96.5% |
| Gross operating margin | 9900 | €78,171 | €103,812 | +€25,641 | +32.8% |
| Operating profit (loss) | 9901 | €46,999 | €90,489 | +€43,489 | +92.5% |
| Financial income | 75/76B | €2,070 | €133,265 | +€131,195 | +6,339% |
| Recurring financial income | 75 | €2,070 | €133,265 | +€131,195 | +6,339% |
| Financial charges | 65/66B | €1,406 | €2,855 | +€1,450 | +103% |
| Recurring financial charges | 65 | €1,406 | €2,855 | +€1,450 | +103% |
| Profit (loss) for the period before taxes | 9903 | €47,663 | €220,898 | +€173,235 | +363% |
| Income taxes | 67/77 | €16,756 | €59,130 | +€42,374 | +253% |
| Profit (loss) for the period | 9904 | €30,907 | €161,769 | +€130,862 | +423% |
| Profit (loss) for the period to be appropriated | 9905 | €30,907 | €161,769 | +€130,862 | +423% |
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 22 October 2026 via checked.be.