OPTIMASI: 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.
OPTIMASI
Largest movements
- Receivables within one year -€87,474
down €87,474 (-19.5%), from €449,588 to €362,114
of which Trade receivables: -€85,079
- Cash +€43,472
up €43,472 (+67.7%), from €64,249 to €107,721
mainly Depreciation (+€148,534) and Net result for the year (+€99,843)
- Intangible fixed assets -€40,985
down €40,985 (-66.9%), from €61,243 to €20,258
- Tangible fixed assets -€24,974
down €24,974 (-17.9%), from €139,599 to €114,624
of which Plant, machinery and equipment: -€22,537
- Stocks and contracts +€20,733
up €20,733 (+87.7%), from €23,642 to €44,375
- Trade debts -€194,090
down €194,090 (-69.7%), from €278,286 to €84,196
- Tax, wage and social debts +€64,494
up €64,494 (+153%), from €42,257 to €106,751
of which Taxes: +€41,462
- Profit (loss) carried forward +€39,843
up €39,843 (+10.5%), from €380,897 to €420,739
- Other debts +€30,000
up €30,000 (+100%), from €30,000 to €60,000
- Accrued charges and deferred income -€20,776
down €20,776 (-77.4%), from €26,847 to €6,071
- Staff costs +€33,237
up €33,237 (+6.6%), from €504,409 to €537,646
- Financial income +€24,653
up €24,653 (+473%), from €5,211 to €29,863
of which Non-recurring financial income: +€25,411
- Depreciation -€18,251
down €18,251 (-10.9%), from €166,785 to €148,534
- Taxes -€13,616
down €13,616 (-35.9%), from €37,943 to €24,326
- Gross operating margin -€13,436
down €13,436 (-1.7%), from €780,085 to €766,649
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 | €834,526 | €732,757 | -€101,770 | -12.2% |
| Fixed assets | 21/28 | €207,647 | €141,687 | -€65,959 | -31.8% |
| Intangible fixed assets | 21 | €61,243 | €20,258 | -€40,985 | -66.9% |
| Tangible fixed assets | 22/27 | €139,599 | €114,624 | -€24,974 | -17.9% |
| Plant, machinery and equipment | 23 | €129,525 | €106,988 | -€22,537 | -17.4% |
| Furniture and vehicles | 24 | €7,070 | €6,726 | -€344 | -4.9% |
| Leasing and similar rights | 25 | €2,950 | €910 | -€2,040 | -69.2% |
| Other tangible fixed assets | 26 | €54 | €0 | -€54 | -100% |
| Financial fixed assets | 28 | €6,805 | €6,805 | = | 0.0% |
| Current assets | 29/58 | €626,880 | €591,070 | -€35,810 | -5.7% |
| Stocks and contracts in progress | 3 | €23,642 | €44,375 | +€20,733 | +87.7% |
| Stocks | 30/36 | €23,642 | €44,375 | +€20,733 | +87.7% |
| Amounts receivable within one year | 40/41 | €449,588 | €362,114 | -€87,474 | -19.5% |
| Trade receivables | 40 | €447,193 | €362,114 | -€85,079 | -19.0% |
| Other amounts receivable | 41 | €2,395 | - | -€2,395 | |
| Cash at bank and in hand | 54/58 | €64,249 | €107,721 | +€43,472 | +67.7% |
| Deferred charges and accrued income | 490/1 | €89,401 | €76,860 | -€12,542 | -14.0% |
| Total equity and liabilities | 10/49 | €834,526 | €732,757 | -€101,770 | -12.2% |
| Equity | 10/15 | €454,647 | €475,739 | +€21,093 | +4.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €23,750 | €5,000 | -€18,750 | -78.9% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | - | -€18,750 | |
| Profit (loss) carried forward | 14 | €380,897 | €420,739 | +€39,843 | +10.5% |
| Amounts payable | 17/49 | €379,880 | €257,018 | -€122,862 | -32.3% |
| Amounts payable within one year | 42/48 | €353,033 | €250,947 | -€102,086 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €2,491 | - | -€2,491 | |
| Trade debts | 44 | €278,286 | €84,196 | -€194,090 | -69.7% |
| Suppliers | 440/4 | €278,286 | €84,196 | -€194,090 | -69.7% |
| Taxes, remuneration and social security | 45 | €42,257 | €106,751 | +€64,494 | +153% |
| Taxes | 450/3 | €131 | €41,593 | +€41,462 | +31,689% |
| Remuneration and social security | 454/9 | €42,126 | €65,158 | +€23,032 | +54.7% |
| Other amounts payable | 47/48 | €30,000 | €60,000 | +€30,000 | +100% |
| Accrued charges and deferred income | 492/3 | €26,847 | €6,071 | -€20,776 | -77.4% |
| Remuneration, social security and pensions | 62 | €504,409 | €537,646 | +€33,237 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,785 | €148,534 | -€18,251 | -10.9% |
| Other operating charges | 640/8 | €1,765 | €4,203 | +€2,438 | +138% |
| Gross operating margin | 9900 | €780,085 | €766,649 | -€13,436 | -1.7% |
| Operating profit (loss) | 9901 | €107,127 | €76,265 | -€30,861 | -28.8% |
| Financial income | 75/76B | €5,211 | €29,863 | +€24,653 | +473% |
| Recurring financial income | 75 | €3,020 | €2,262 | -€759 | -25.1% |
| Non-recurring financial income | 76B | €2,190 | €27,602 | +€25,411 | +1,160% |
| Financial charges | 65/66B | €4,019 | €709 | -€3,309 | -82.3% |
| Recurring financial charges | 65 | €3,891 | €610 | -€3,281 | -84.3% |
| Non-recurring financial charges | 66B | €127 | €99 | -€28 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €108,319 | €105,419 | -€2,900 | -2.7% |
| Transfer from deferred taxes | 780 | - | €18,750 | +€18,750 | |
| Income taxes | 67/77 | €37,943 | €24,326 | -€13,616 | -35.9% |
| Profit (loss) for the period | 9904 | €70,376 | €99,843 | +€29,467 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,376 | €99,843 | +€29,467 | +41.9% |
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 17 October 2026 via checked.be.