OPTIMAS: 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.
OPTIMAS
Largest movements
- Cash +€15,935
up €15,935 (+10.7%), from €148,801 to €164,736
mainly Depreciation (+€12,700) and Receivables within one year (+€2,832)
- Tangible fixed assets -€12,700
down €12,700 (-1.9%), from €671,100 to €658,400
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,000
up €2,000 (+10.1%), from €19,828 to €21,828
- Other operating charges -€847
down €847 (-9.3%), from €9,117 to €8,270
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 | €860,716 | €861,118 | +€402 | 0.0% |
| Fixed assets | 21/28 | €671,100 | €658,400 | -€12,700 | -1.9% |
| Tangible fixed assets | 22/27 | €671,100 | €658,400 | -€12,700 | -1.9% |
| Land and buildings | 22 | €671,100 | €658,400 | -€12,700 | -1.9% |
| Current assets | 29/58 | €189,616 | €202,718 | +€13,102 | +6.9% |
| Amounts receivable within one year | 40/41 | €40,815 | €37,983 | -€2,832 | -6.9% |
| Other amounts receivable | 41 | €40,815 | €37,983 | -€2,832 | -6.9% |
| Cash at bank and in hand | 54/58 | €148,801 | €164,736 | +€15,935 | +10.7% |
| Total equity and liabilities | 10/49 | €860,716 | €861,118 | +€402 | 0.0% |
| Equity | 10/15 | €857,663 | €858,346 | +€683 | +0.1% |
| Contributions | 10/11 | €660,000 | €660,000 | = | 0.0% |
| Reserves | 13 | €197,663 | €198,346 | +€683 | +0.3% |
| Distributable reserves | 133 | €197,663 | €198,346 | +€683 | +0.3% |
| Amounts payable | 17/49 | €3,053 | €2,773 | -€280 | -9.2% |
| Amounts payable within one year | 42/48 | €3,053 | €2,773 | -€280 | -9.2% |
| Trade debts | 44 | €3,053 | €2,773 | -€280 | -9.2% |
| Suppliers | 440/4 | €3,053 | €2,773 | -€280 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,700 | €12,700 | = | 0.0% |
| Other operating charges | 640/8 | €9,117 | €8,270 | -€847 | -9.3% |
| Gross operating margin | 9900 | €19,828 | €21,828 | +€2,000 | +10.1% |
| Operating profit (loss) | 9901 | -€1,989 | €857 | +€2,846 | |
| Financial income | 75/76B | €17 | €33 | +€16 | +96.6% |
| Recurring financial income | 75 | €17 | €33 | +€16 | +96.6% |
| Financial charges | 65/66B | €221 | €208 | -€13 | -6.0% |
| Recurring financial charges | 65 | €221 | €208 | -€13 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,193 | €683 | +€2,876 | |
| Profit (loss) for the period | 9904 | -€2,193 | €683 | +€2,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,193 | €683 | +€2,876 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.