Optimas Admin: 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.
Optimas Admin
Largest movements
- Tangible fixed assets +€36,755
up €36,755 (+131%), from €28,066 to €64,820
of which Furniture and vehicles: +€39,021
- Cash -€10,316
down €10,316 (-11.9%), from €86,415 to €76,099
mainly Contributions, distributions and other (-€121,666) and Investment in fixed assets (net) (-€50,813)
- Deferred charges and accrued income -€5,734
down €5,734 (-19.2%), from €29,934 to €24,200
- Other debts +€61,464
up €61,464 (+3,689%), from €1,666 to €63,130
- Reserves -€55,000
down €55,000 (-44.0%), from €125,000 to €70,000
- Debts after one year +€20,467
new in 2025: €20,467
- Profit (loss) carried forward -€19,576
down €19,576 (-90.3%), from €21,675 to €2,100
- Current portion of long-term debt +€8,889
new in 2025: €8,889
- Depreciation +€10,003
up €10,003 (+247%), from €4,056 to €14,059
- Gross operating margin +€8,530
up €8,530 (+11.0%), from €77,557 to €86,087
- Taxes +€6,290
up €6,290 (+41.2%), from €15,261 to €21,552
- Financial charges +€1,169
up €1,169 (+1,588%), from €74 to €1,242
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 | €163,416 | €184,317 | +€20,901 | +12.8% |
| Fixed assets | 21/28 | €28,066 | €64,820 | +€36,755 | +131% |
| Tangible fixed assets | 22/27 | €28,066 | €64,820 | +€36,755 | +131% |
| Plant, machinery and equipment | 23 | €25,678 | €23,412 | -€2,266 | -8.8% |
| Furniture and vehicles | 24 | €2,388 | €41,408 | +€39,021 | +1,634% |
| Current assets | 29/58 | €135,350 | €119,497 | -€15,853 | -11.7% |
| Amounts receivable within one year | 40/41 | €19,002 | €19,198 | +€197 | +1.0% |
| Trade receivables | 40 | €14,625 | €15,698 | +€1,073 | +7.3% |
| Other amounts receivable | 41 | €4,376 | €3,500 | -€876 | -20.0% |
| Cash at bank and in hand | 54/58 | €86,415 | €76,099 | -€10,316 | -11.9% |
| Deferred charges and accrued income | 490/1 | €29,934 | €24,200 | -€5,734 | -19.2% |
| Total equity and liabilities | 10/49 | €163,416 | €184,317 | +€20,901 | +12.8% |
| Equity | 10/15 | €146,735 | €72,160 | -€74,576 | -50.8% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €125,000 | €70,000 | -€55,000 | -44.0% |
| Distributable reserves | 133 | €125,000 | €70,000 | -€55,000 | -44.0% |
| Profit (loss) carried forward | 14 | €21,675 | €2,100 | -€19,576 | -90.3% |
| Amounts payable | 17/49 | €16,680 | €112,158 | +€95,477 | +572% |
| Amounts payable after more than one year | 17 | - | €20,467 | +€20,467 | |
| Financial debts | 170/4 | - | €20,467 | +€20,467 | |
| Amounts payable within one year | 42/48 | €16,667 | €91,691 | +€75,024 | +450% |
| Current portion of amounts payable after more than one year | 42 | - | €8,889 | +€8,889 | |
| Trade debts | 44 | €2,897 | €4,142 | +€1,244 | +42.9% |
| Suppliers | 440/4 | €2,897 | €4,142 | +€1,244 | +42.9% |
| Taxes, remuneration and social security | 45 | €12,103 | €15,530 | +€3,427 | +28.3% |
| Taxes | 450/3 | €11,917 | €15,530 | +€3,613 | +30.3% |
| Remuneration and social security | 454/9 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €1,666 | €63,130 | +€61,464 | +3,689% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Non-recurring operating income | 76A | €2,794 | - | -€2,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,056 | €14,059 | +€10,003 | +247% |
| Other operating charges | 640/8 | €134 | €588 | +€455 | +341% |
| Non-recurring operating charges | 66A | - | €1,556 | +€1,556 | |
| Gross operating margin | 9900 | €77,557 | €86,087 | +€8,530 | +11.0% |
| Operating profit (loss) | 9901 | €73,368 | €69,884 | -€3,484 | -4.7% |
| Financial charges | 65/66B | €74 | €1,242 | +€1,169 | +1,588% |
| Recurring financial charges | 65 | €74 | €1,242 | +€1,169 | +1,588% |
| Profit (loss) for the period before taxes | 9903 | €73,294 | €68,642 | -€4,653 | -6.3% |
| Income taxes | 67/77 | €15,261 | €21,552 | +€6,290 | +41.2% |
| Profit (loss) for the period | 9904 | €58,033 | €47,090 | -€10,943 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,033 | €47,090 | -€10,943 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.