OPTIMAR: what changed
Two fiscal 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.
OPTIMAR
Largest movements
- Cash -€17,779
down €17,779 (-24.5%), from €72,652 to €54,872
mainly Investment in fixed assets (net) (-€18,110) and Receivables within one year (-€8,000)
- Tangible fixed assets +€15,640
up €15,640 (+725.8%), from €2,155 to €17,795
of which Furniture and vehicles: +€15,538
- Receivables within one year +€8,000
up €8,000 (+319.8%), from €2,502 to €10,502
of which Trade receivables: +€9,910
- Reserves +€5,187
up €5,187 (+29.2%), from €17,767 to €22,954
of which Distributable reserves: +€5,187
- Trade debts +€2,316
new in 2025: €2,316
- Tax, wage and social debts -€1,282
down €1,282 (-20.5%), from €6,251 to €4,969
- Gross operating margin +€5,218
up €5,218 (+94.9%), from €5,498 to €10,715
- Taxes +€1,984
up €1,984 (+363.0%), from €547 to €2,530
- Depreciation +€1,763
up €1,763 (+249.5%), from €707 to €2,470
- Financial charges -€885
down €885 (-77.0%), from €1,149 to €264
- Financial income +€248
up €248 (+153.8%), from €161 to €409
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 | €78,905 | €84,652 | +€5,746 | +7.3% |
| Fixed assets | 21/28 | €2,205 | €17,845 | +€15,640 | +709.5% |
| Tangible fixed assets | 22/27 | €2,155 | €17,795 | +€15,640 | +725.8% |
| Plant, machinery and equipment | 23 | €2,155 | €2,257 | +€102 | +4.7% |
| Furniture and vehicles | 24 | - | €15,538 | +€15,538 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,701 | €66,807 | -€9,894 | -12.9% |
| Amounts receivable within one year | 40/41 | €2,502 | €10,502 | +€8,000 | +319.8% |
| Trade receivables | 40 | - | €9,910 | +€9,910 | |
| Other amounts receivable | 41 | €2,502 | €592 | -€1,910 | -76.3% |
| Cash at bank and in hand | 54/58 | €72,652 | €54,872 | -€17,779 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,547 | €1,432 | -€115 | -7.4% |
| Total equity and liabilities | 10/49 | €78,905 | €84,652 | +€5,746 | +7.3% |
| Equity | 10/15 | €65,221 | €70,408 | +€5,187 | +8.0% |
| Contributions | 10/11 | €7,759 | €7,759 | = | 0.0% |
| Reserves | 13 | €17,767 | €22,954 | +€5,187 | +29.2% |
| Tax-exempt reserves | 132 | €549 | €549 | = | 0.0% |
| Distributable reserves | 133 | €17,218 | €22,405 | +€5,187 | +30.1% |
| Profit (loss) carried forward | 14 | €39,695 | €39,695 | = | 0.0% |
| Amounts payable | 17/49 | €13,684 | €14,244 | +€560 | +4.1% |
| Amounts payable within one year | 42/48 | €13,684 | €14,244 | +€560 | +4.1% |
| Trade debts | 44 | - | €2,316 | +€2,316 | |
| Suppliers | 440/4 | - | €2,316 | +€2,316 | |
| Taxes, remuneration and social security | 45 | €6,251 | €4,969 | -€1,282 | -20.5% |
| Taxes | 450/3 | €6,251 | €4,969 | -€1,282 | -20.5% |
| Other amounts payable | 47/48 | €7,434 | €6,959 | -€474 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €2,470 | +€1,763 | +249.5% |
| Other operating charges | 640/8 | €666 | €673 | +€7 | +1.0% |
| Gross operating margin | 9900 | €5,498 | €10,715 | +€5,218 | +94.9% |
| Operating profit (loss) | 9901 | €4,125 | €7,572 | +€3,448 | +83.6% |
| Financial income | 75/76B | €161 | €409 | +€248 | +153.8% |
| Recurring financial income | 75 | €161 | €409 | +€248 | +153.8% |
| Financial charges | 65/66B | €1,149 | €264 | -€885 | -77.0% |
| Recurring financial charges | 65 | €1,149 | €264 | -€885 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €3,137 | €7,717 | +€4,580 | +146.0% |
| Income taxes | 67/77 | €547 | €2,530 | +€1,984 | +363.0% |
| Profit (loss) for the period | 9904 | €2,591 | €5,187 | +€2,596 | +100.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,591 | €5,187 | +€2,596 | +100.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.