OPTIMATES LAW: 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.
OPTIMATES LAW
Largest movements
- Cash +€65,982
up €65,982 (+276.3%), from €23,880 to €89,862
mainly Net result for the year (+€156,546) and Depreciation (+€3,382)
- Current investments +€22,531
up €22,531 (+11.5%), from €195,709 to €218,240
- Receivables within one year +€4,403
up €4,403 (+44651.8%), from €10 to €4,413
of which Other amounts receivable: +€3,563
- Tangible fixed assets -€3,382
down €3,382 (-43.8%), from €7,718 to €4,336
- Reserves +€156,546
up €156,546 (+18163.3%), from €862 to €157,408
- Other debts -€65,189
down €65,189 (-33.4%), from €195,012 to €129,823
- Trade debts -€3,420
down €3,420 (-63.8%), from €5,360 to €1,941
- Gross operating margin +€12,167
up €12,167 (+6.1%), from €197,902 to €210,070
- Other operating charges +€4,253
up €4,253 (+516.1%), from €824 to €5,077
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 | €227,645 | €317,150 | +€89,504 | +39.3% |
| Fixed assets | 21/28 | €7,718 | €4,336 | -€3,382 | -43.8% |
| Tangible fixed assets | 22/27 | €7,718 | €4,336 | -€3,382 | -43.8% |
| Furniture and vehicles | 24 | €7,718 | €4,336 | -€3,382 | -43.8% |
| Current assets | 29/58 | €219,927 | €312,814 | +€92,887 | +42.2% |
| Amounts receivable within one year | 40/41 | €10 | €4,413 | +€4,403 | +44651.8% |
| Trade receivables | 40 | - | €840 | +€840 | |
| Other amounts receivable | 41 | €10 | €3,573 | +€3,563 | +36134.3% |
| Current investments | 50/53 | €195,709 | €218,240 | +€22,531 | +11.5% |
| Cash at bank and in hand | 54/58 | €23,880 | €89,862 | +€65,982 | +276.3% |
| Deferred charges and accrued income | 490/1 | €328 | €299 | -€29 | -8.9% |
| Total equity and liabilities | 10/49 | €227,645 | €317,150 | +€89,504 | +39.3% |
| Equity | 10/15 | €5,862 | €162,408 | +€156,546 | +2670.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €862 | €157,408 | +€156,546 | +18163.3% |
| Distributable reserves | 133 | €862 | €157,408 | +€156,546 | +18163.3% |
| Amounts payable | 17/49 | €221,783 | €154,742 | -€67,042 | -30.2% |
| Amounts payable within one year | 42/48 | €221,783 | €154,742 | -€67,042 | -30.2% |
| Trade debts | 44 | €5,360 | €1,941 | -€3,420 | -63.8% |
| Suppliers | 440/4 | €5,360 | €1,941 | -€3,420 | -63.8% |
| Taxes, remuneration and social security | 45 | €21,411 | €22,978 | +€1,567 | +7.3% |
| Taxes | 450/3 | €21,411 | €22,895 | +€1,483 | +6.9% |
| Remuneration and social security | 454/9 | - | €84 | +€84 | |
| Other amounts payable | 47/48 | €195,012 | €129,823 | -€65,189 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,382 | €3,382 | = | 0.0% |
| Other operating charges | 640/8 | €824 | €5,077 | +€4,253 | +516.1% |
| Gross operating margin | 9900 | €197,902 | €210,070 | +€12,167 | +6.1% |
| Operating profit (loss) | 9901 | €193,696 | €201,611 | +€7,915 | +4.1% |
| Financial income | 75/76B | €1,892 | €3,275 | +€1,383 | +73.1% |
| Recurring financial income | 75 | €1,892 | €3,275 | +€1,383 | +73.1% |
| Financial charges | 65/66B | €609 | €1,289 | +€680 | +111.6% |
| Recurring financial charges | 65 | €609 | €1,289 | +€680 | +111.6% |
| Profit (loss) for the period before taxes | 9903 | €194,979 | €203,597 | +€8,618 | +4.4% |
| Income taxes | 67/77 | €46,117 | €47,051 | +€934 | +2.0% |
| Profit (loss) for the period | 9904 | €148,862 | €156,546 | +€7,684 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €148,862 | €156,546 | +€7,684 | +5.2% |
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 10 October 2026 via checked.be.