OPTIMANA: 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.
OPTIMANA
Largest movements
- Receivables within one year +€11,400
new in 2025: €11,400
- Cash +€5,213
up €5,213 (+67.2%), from €7,762 to €12,975
mainly Net result for the year (+€27,235) and Other debts (+€16,138)
- Other debts +€16,138
up €16,138 (+39.9%), from €40,431 to €56,569
- Current portion of long-term debt +€4,398
new in 2025: €4,398
- Profit (loss) carried forward -€2,765
down €2,765 (-33.8%), from €8,171 to €5,406
- Tax, wage and social debts -€924
down €924 (-16.1%), from €5,725 to €4,801
- Gross operating margin +€24,475
up €24,475 (+193.0%), from €12,680 to €37,155
- Taxes +€6,577
up €6,577 (+241.5%), from €2,724 to €9,300
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 | €57,762 | €74,374 | +€16,613 | +28.8% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €7,762 | €24,374 | +€16,613 | +214.0% |
| Amounts receivable within one year | 40/41 | - | €11,400 | +€11,400 | |
| Trade receivables | 40 | - | €11,400 | +€11,400 | |
| Cash at bank and in hand | 54/58 | €7,762 | €12,975 | +€5,213 | +67.2% |
| Total equity and liabilities | 10/49 | €57,762 | €74,374 | +€16,613 | +28.8% |
| Equity | 10/15 | €10,171 | €7,406 | -€2,765 | -27.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,171 | €5,406 | -€2,765 | -33.8% |
| Amounts payable | 17/49 | €47,591 | €66,968 | +€19,378 | +40.7% |
| Amounts payable within one year | 42/48 | €47,591 | €66,968 | +€19,378 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,398 | +€4,398 | |
| Trade debts | 44 | €1,435 | €1,200 | -€235 | -16.4% |
| Suppliers | 440/4 | €1,435 | €1,200 | -€235 | -16.4% |
| Taxes, remuneration and social security | 45 | €5,725 | €4,801 | -€924 | -16.1% |
| Taxes | 450/3 | €5,725 | €4,801 | -€924 | -16.1% |
| Other amounts payable | 47/48 | €40,431 | €56,569 | +€16,138 | +39.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,680 | €37,155 | +€24,475 | +193.0% |
| Operating profit (loss) | 9901 | €12,293 | €36,755 | +€24,463 | +199.0% |
| Financial charges | 65/66B | €195 | €220 | +€25 | +12.9% |
| Recurring financial charges | 65 | €195 | €220 | +€25 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €12,098 | €36,535 | +€24,437 | +202.0% |
| Income taxes | 67/77 | €2,724 | €9,300 | +€6,577 | +241.5% |
| Profit (loss) for the period | 9904 | €9,374 | €27,235 | +€17,861 | +190.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,374 | €27,235 | +€17,861 | +190.5% |
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 11 October 2026 via checked.be.