Optimapharm: 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.
Optimapharm
Largest movements
- Receivables within one year +€115,864
up €115,864 (+135%), from €86,140 to €202,004
of which Trade receivables: +€120,830
- Cash +€24,514
up €24,514 (+155%), from €15,806 to €40,320
mainly Net result for the year (+€92,091) and Tax, wage and social debts (+€40,544)
- Tangible fixed assets +€6,371
new in 2025: €6,371
- Profit (loss) carried forward +€92,091
up €92,091, from -€13,990 to €78,101
- Tax, wage and social debts +€40,544
up €40,544 (+84.2%), from €48,148 to €88,692
of which Taxes: +€41,383
- Trade debts +€14,871
up €14,871 (+900%), from €1,653 to €16,524
- Gross operating margin +€138,849
up €138,849 (+56.1%), from €247,337 to €386,186
- Taxes +€29,396
up €29,396 (+692%), from €4,250 to €33,646
- Staff costs +€25,997
up €25,997 (+11.2%), from €231,161 to €257,158
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 | €101,946 | €249,302 | +€147,357 | +145% |
| Fixed assets | 21/28 | - | €6,371 | +€6,371 | |
| Tangible fixed assets | 22/27 | - | €6,371 | +€6,371 | |
| Furniture and vehicles | 24 | - | €6,371 | +€6,371 | |
| Current assets | 29/58 | €101,946 | €242,932 | +€140,986 | +138% |
| Amounts receivable within one year | 40/41 | €86,140 | €202,004 | +€115,864 | +135% |
| Trade receivables | 40 | €76,153 | €196,983 | +€120,830 | +159% |
| Other amounts receivable | 41 | €9,987 | €5,021 | -€4,966 | -49.7% |
| Cash at bank and in hand | 54/58 | €15,806 | €40,320 | +€24,514 | +155% |
| Deferred charges and accrued income | 490/1 | - | €608 | +€608 | |
| Total equity and liabilities | 10/49 | €101,946 | €249,302 | +€147,357 | +145% |
| Equity | 10/15 | €4,610 | €96,701 | +€92,091 | +1,997% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,990 | €78,101 | +€92,091 | |
| Amounts payable | 17/49 | €97,335 | €152,601 | +€55,266 | +56.8% |
| Amounts payable within one year | 42/48 | €97,335 | €152,601 | +€55,266 | +56.8% |
| Trade debts | 44 | €1,653 | €16,524 | +€14,871 | +900% |
| Suppliers | 440/4 | €1,653 | €16,524 | +€14,871 | +900% |
| Taxes, remuneration and social security | 45 | €48,148 | €88,692 | +€40,544 | +84.2% |
| Taxes | 450/3 | €865 | €42,248 | +€41,383 | +4,784% |
| Remuneration and social security | 454/9 | €47,283 | €46,444 | -€839 | -1.8% |
| Other amounts payable | 47/48 | €47,534 | €47,384 | -€150 | -0.3% |
| Remuneration, social security and pensions | 62 | €231,161 | €257,158 | +€25,997 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155 | €1,965 | +€1,810 | +1,169% |
| Other operating charges | 640/8 | €603 | €619 | +€16 | +2.7% |
| Gross operating margin | 9900 | €247,337 | €386,186 | +€138,849 | +56.1% |
| Operating profit (loss) | 9901 | €15,418 | €126,444 | +€111,026 | +720% |
| Financial income | 75/76B | €0 | €342 | +€342 | +103,558% |
| Recurring financial income | 75 | €0 | €342 | +€342 | +103,558% |
| Financial charges | 65/66B | €409 | €1,050 | +€641 | +157% |
| Recurring financial charges | 65 | €409 | €1,050 | +€641 | +157% |
| Profit (loss) for the period before taxes | 9903 | €15,009 | €125,736 | +€110,727 | +738% |
| Income taxes | 67/77 | €4,250 | €33,646 | +€29,396 | +692% |
| Profit (loss) for the period | 9904 | €10,759 | €92,091 | +€81,331 | +756% |
| Profit (loss) for the period to be appropriated | 9905 | €10,759 | €92,091 | +€81,331 | +756% |
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 14 October 2026 via checked.be.