OPTIMALIS MANAGEMENT: 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.
OPTIMALIS MANAGEMENT
Largest movements
- Cash +€124,217
up €124,217 (+287%), from €43,229 to €167,446
mainly Net result for the year (+€869,817) and Other debts (+€659,345)
- Receivables within one year -€117,580
down €117,580 (-58.6%), from €200,735 to €83,155
of which Other amounts receivable: -€117,580
- Tangible fixed assets -€42,810
down €42,810 (-3.3%), from €1.3m to €1.3m
of which Land and buildings: -€36,364
- Deferred charges and accrued income -€28,163
down €28,163 (-76.3%), from €36,922 to €8,760
- Profit (loss) carried forward -€666,765
no longer reported in 2025 (was €666,765)
- Other debts +€659,345
up €659,345 (+824%), from €80,000 to €739,345
- Debts after one year -€113,226
down €113,226 (-15.4%), from €736,588 to €623,362
- Tax, wage and social debts +€54,307
up €54,307 (+94.4%), from €57,505 to €111,812
- Financial income +€396,539
up €396,539 (+197%), from €201,098 to €597,637
- Financial charges -€126,642
down €126,642 (-58.4%), from €216,948 to €90,305
- Gross operating margin +€18,888
up €18,888 (+3.6%), from €518,132 to €537,019
- Taxes +€12,188
up €12,188 (+12.0%), from €101,960 to €114,148
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 | €1,939,344 | €1,875,008 | -€64,336 | -3.3% |
| Fixed assets | 21/28 | €1,658,457 | €1,615,647 | -€42,810 | -2.6% |
| Tangible fixed assets | 22/27 | €1,300,202 | €1,257,393 | -€42,810 | -3.3% |
| Land and buildings | 22 | €1,209,109 | €1,172,745 | -€36,364 | -3.0% |
| Plant, machinery and equipment | 23 | €76,466 | €65,379 | -€11,087 | -14.5% |
| Furniture and vehicles | 24 | €723 | €1,048 | +€324 | +44.9% |
| Other tangible fixed assets | 26 | €13,904 | €18,220 | +€4,316 | +31.0% |
| Financial fixed assets | 28 | €358,255 | €358,255 | = | 0.0% |
| Current assets | 29/58 | €280,886 | €259,360 | -€21,526 | -7.7% |
| Amounts receivable within one year | 40/41 | €200,735 | €83,155 | -€117,580 | -58.6% |
| Trade receivables | 40 | €90 | €90 | = | 0.0% |
| Other amounts receivable | 41 | €200,645 | €83,065 | -€117,580 | -58.6% |
| Cash at bank and in hand | 54/58 | €43,229 | €167,446 | +€124,217 | +287% |
| Deferred charges and accrued income | 490/1 | €36,922 | €8,760 | -€28,163 | -76.3% |
| Total equity and liabilities | 10/49 | €1,939,344 | €1,875,008 | -€64,336 | -3.3% |
| Equity | 10/15 | €864,045 | €197,280 | -€666,765 | -77.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €176,820 | €176,820 | = | 0.0% |
| Tax-exempt reserves | 132 | €176,820 | €176,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | €666,765 | - | -€666,765 | |
| Provisions and deferred taxes | 16 | €86,743 | €89,487 | +€2,744 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €86,743 | €89,487 | +€2,744 | +3.2% |
| Other liabilities and charges | 164/5 | €86,743 | €89,487 | +€2,744 | +3.2% |
| Amounts payable | 17/49 | €988,555 | €1,588,240 | +€599,686 | +60.7% |
| Amounts payable after more than one year | 17 | €736,588 | €623,362 | -€113,226 | -15.4% |
| Financial debts | 170/4 | €736,588 | €623,362 | -€113,226 | -15.4% |
| Amounts payable within one year | 42/48 | €251,967 | €964,879 | +€712,912 | +283% |
| Current portion of amounts payable after more than one year | 42 | €111,623 | €113,226 | +€1,604 | +1.4% |
| Trade debts | 44 | €2,839 | €496 | -€2,344 | -82.5% |
| Suppliers | 440/4 | €2,839 | €496 | -€2,344 | -82.5% |
| Taxes, remuneration and social security | 45 | €57,505 | €111,812 | +€54,307 | +94.4% |
| Taxes | 450/3 | €57,505 | €111,812 | +€54,307 | +94.4% |
| Other amounts payable | 47/48 | €80,000 | €739,345 | +€659,345 | +824% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,861 | €52,316 | +€456 | +0.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,116 | €2,744 | +€628 | +29.7% |
| Other operating charges | 640/8 | €1,252 | €5,326 | +€4,074 | +326% |
| Gross operating margin | 9900 | €518,132 | €537,019 | +€18,888 | +3.6% |
| Operating profit (loss) | 9901 | €462,904 | €476,633 | +€13,730 | +3.0% |
| Financial income | 75/76B | €201,098 | €597,637 | +€396,539 | +197% |
| Recurring financial income | 75 | €201,098 | €597,637 | +€396,539 | +197% |
| Financial charges | 65/66B | €216,948 | €90,305 | -€126,642 | -58.4% |
| Recurring financial charges | 65 | €216,948 | €90,305 | -€126,642 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €447,055 | €983,965 | +€536,911 | +120% |
| Income taxes | 67/77 | €101,960 | €114,148 | +€12,188 | +12.0% |
| Profit (loss) for the period | 9904 | €345,095 | €869,817 | +€524,723 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €345,095 | €869,817 | +€524,723 | +152% |
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 18 October 2026 via checked.be.