OPTIMAT: 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.
What changed
OPTIMAT
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €522,888+€540,294
Equity
€9.9m
2024 · €8.9m+€1.1m
Cash
€118,816
2024 · €120,429-€1,613
Balance sheet total
€10.6m
2024 · €9.2m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.4m
up €1.4m (+65.2%), from €2.1m to €3.5m
of which Other amounts receivable: +€1.3m
Equity and liabilities
- Reserves +€1.1m
up €1.1m (+16.5%), from €6.5m to €7.5m
of which Distributable reserves: +€1.1m
- Other debts +€287,703
up €287,703 (+110%), from €262,123 to €549,826
Income statement
- Financial income +€560,280
up €560,280 (+102%), from €546,729 to €1.1m
- Turnover -€34,876
down €34,876 (-7.9%), from €442,876 to €408,000
- Other operating income +€25,140
up €25,140 (+460%), from €5,466 to €30,606
- Depreciation -€19,203
down €19,203 (-30.5%), from €63,019 to €43,816
- Financial charges +€13,927
up €13,927 (+317%), from €4,390 to €18,317
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.
Result 2024
€522,888
Turnover
-€34,876
Other operating income
+€25,140
Services and other goods
-€2,842
Depreciation
+€19,203
Other operating charges
+€676
Financial income
+€560,280
Financial charges
-€13,927
Taxes
-€13,361
Result 2025
€1.1m
raises the resultlowers the result
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.
From operations
-€23,144
Investment
+€21,531
Financing
€0
Cash 2024
€120,429
From operations (derived)
-€23,144
Net result for the year
+€1.1m
Depreciation
+€43,816
Receivables within one year
-€1.4m
Deferred charges and accrued income
-€74,066
Trade debts
+€13,759
Tax, wage and social debts
+€11,060
Other debts
+€287,703
Accrued charges and deferred income
+€17,300
Investment (derived)
+€21,531
Investment in fixed assets (net)
+€21,531
Cash 2025
€118,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,191,189 | €10,584,193 | +€1.4m | +15.2% |
| Fixed assets | 21/28 | €6,848,871 | €6,783,525 | -€65,346 | -1.0% |
| Intangible fixed assets | 21 | €21,531 | €0 | -€21,531 | -100% |
| Tangible fixed assets | 22/27 | €63,494 | €19,678 | -€43,816 | -69.0% |
| Plant, machinery and equipment | 23 | €4,156 | €3,117 | -€1,039 | -25.0% |
| Furniture and vehicles | 24 | €59,337 | €16,561 | -€42,777 | -72.1% |
| Financial fixed assets | 28 | €6,763,847 | €6,763,847 | = | 0.0% |
| Affiliated companies | 280/1 | €6,763,847 | €6,763,847 | = | 0.0% |
| Participating interests | 280 | €6,763,847 | €6,763,847 | = | 0.0% |
| Current assets | 29/58 | €2,342,318 | €3,800,668 | +€1.5m | +62.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,127,131 | €3,513,029 | +€1.4m | +65.2% |
| Trade receivables | 40 | €165,750 | €222,371 | +€56,621 | +34.2% |
| Other amounts receivable | 41 | €1,961,381 | €3,290,658 | +€1.3m | +67.8% |
| Cash at bank and in hand | 54/58 | €120,429 | €118,816 | -€1,613 | -1.3% |
| Deferred charges and accrued income | 490/1 | €94,757 | €168,823 | +€74,066 | +78.2% |
| Total equity and liabilities | 10/49 | €9,191,189 | €10,584,193 | +€1.4m | +15.2% |
| Equity | 10/15 | €8,867,508 | €9,930,689 | +€1.1m | +12.0% |
| Contributions | 10/11 | €2,406,440 | €2,406,440 | = | 0.0% |
| Reserves | 13 | €6,461,068 | €7,524,249 | +€1.1m | +16.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,461,068 | €7,524,249 | +€1.1m | +16.5% |
| Amounts payable | 17/49 | €323,680 | €653,503 | +€329,823 | +102% |
| Amounts payable within one year | 42/48 | €320,342 | €632,865 | +€312,523 | +97.6% |
| Trade debts | 44 | €58,219 | €71,979 | +€13,759 | +23.6% |
| Suppliers | 440/4 | €58,219 | €71,979 | +€13,759 | +23.6% |
| Taxes, remuneration and social security | 45 | €0 | €11,060 | +€11,060 | |
| Taxes | 450/3 | €0 | €11,060 | +€11,060 | |
| Other amounts payable | 47/48 | €262,123 | €549,826 | +€287,703 | +110% |
| Accrued charges and deferred income | 492/3 | €3,338 | €20,638 | +€17,300 | +518% |
| Operating income | 70/76A | €448,342 | €438,606 | -€9,735 | -2.2% |
| Turnover | 70 | €442,876 | €408,000 | -€34,876 | -7.9% |
| Other operating income | 74 | €5,466 | €30,606 | +€25,140 | +460% |
| Operating charges | 60/66A | €460,094 | €443,057 | -€17,037 | -3.7% |
| Services and other goods | 61 | €395,306 | €398,148 | +€2,842 | +0.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,019 | €43,816 | -€19,203 | -30.5% |
| Other operating charges | 640/8 | €1,770 | €1,094 | -€676 | -38.2% |
| Operating profit (loss) | 9901 | -€11,752 | -€4,451 | +€7,302 | +62.1% |
| Financial income | 75/76B | €546,729 | €1,107,009 | +€560,280 | +102% |
| Recurring financial income | 75 | €546,729 | €1,107,009 | +€560,280 | +102% |
| Income from financial fixed assets | 750 | €500,000 | €1,000,000 | +€500,000 | +100% |
| Income from current assets | 751 | €46,729 | €107,009 | +€60,280 | +129% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,390 | €18,317 | +€13,927 | +317% |
| Recurring financial charges | 65 | €4,390 | €18,317 | +€13,927 | +317% |
| Debt charges | 650 | €3,401 | €17,315 | +€13,913 | +409% |
| Other financial charges | 652/9 | €988 | €1,002 | +€14 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €530,587 | €1,084,242 | +€553,655 | +104% |
| Income taxes | 67/77 | €7,700 | €21,060 | +€13,361 | +174% |
| Taxes | 670/3 | €7,700 | €21,060 | +€13,361 | +174% |
| Profit (loss) for the period | 9904 | €522,888 | €1,063,181 | +€540,294 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €522,888 | €1,063,181 | +€540,294 | +103% |
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 25 October 2026 via checked.be.