OPTIMAX: 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.
What changed
OPTIMAX
NACE 18.140, Printing and reproduction of recorded media
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€241,818
2024 · -€85,088+€326,906
Equity
€2.4m
2024 · €2.2m+€241,818
Cash
€324,586
2024 · €213,450+€111,136
Balance sheet total
€3.8m
2024 · €3.1m+€763,119
Largest movements
Assets
- Tangible fixed assets +€1.2m
up €1.2m (+317.9%), from €365,220 to €1.5m
of which Leasing and similar rights: +€1.0m
- Receivables within one year -€485,338
down €485,338 (-19.9%), from €2.4m to €1.9m
of which Other amounts receivable: -€360,387
- Cash +€111,136
up €111,136 (+52.1%), from €213,450 to €324,586
mainly Debts after one year (+€664,196) and Receivables within one year (+€485,338)
Equity and liabilities
- Debts after one year +€664,196
new in 2025: €664,196
- Trade debts -€574,867
down €574,867 (-85.6%), from €671,886 to €97,019
- Reserves +€241,818
up €241,818 (+12.4%), from €2.0m to €2.2m
of which Distributable reserves: +€241,818
- Other debts +€205,076
new in 2025: €205,076
- Current portion of long-term debt +€113,643
up €113,643, from €0 to €113,643
Income statement
- Depreciation -€233,401
down €233,401 (-63.0%), from €370,678 to €137,277
- Turnover +€231,396
up €231,396 (+10.3%), from €2.2m to €2.5m
- Staff costs +€85,814
up €85,814 (+7.7%), from €1.1m to €1.2m
- Taxes +€71,510
up €71,510 (+515.1%), from €13,883 to €85,393
- Services and other goods +€47,590
up €47,590 (+5.4%), from €887,058 to €934,648
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
-€85,088
Turnover
+€231,396
Other operating income
+€5,098
Goods and materials
-€23,201
Services and other goods
-€47,590
Staff costs
-€85,814
Depreciation
+€233,401
Other operating charges
+€532
Other operating items
+€115,483
Financial income
-€12,483
Financial charges
-€11,855
Taxes
-€71,510
Deferred taxes and other
-€6,552
Result 2025
€241,818
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.
From operations
+€631,437
Investment
-€1.3m
Financing
+€777,839
Cash 2024
€213,450
From operations (derived)
+€631,437
Net result for the year
+€241,818
Depreciation
+€137,277
Stocks and contracts
+€23,201
Receivables within one year
+€485,338
Deferred charges and accrued income
+€342
Trade debts
-€574,867
Tax, wage and social debts
+€113,253
Other debts
+€205,076
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€777,839
Debts after one year
+€664,196
Current portion of long-term debt
+€113,643
Cash 2025
€324,586
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,052,899 | €3,816,017 | +€763,119 | +25.0% |
| Fixed assets | 21/28 | €365,220 | €1,526,084 | +€1.2m | +317.9% |
| Tangible fixed assets | 22/27 | €365,220 | €1,526,084 | +€1.2m | +317.9% |
| Plant, machinery and equipment | 23 | €365,220 | €478,180 | +€112,960 | +30.9% |
| Leasing and similar rights | 25 | €0 | €1,047,904 | +€1.0m | |
| Current assets | 29/58 | €2,687,678 | €2,289,934 | -€397,745 | -14.8% |
| Stocks and contracts in progress | 3 | €23,201 | €0 | -€23,201 | -100.0% |
| Stocks | 30/36 | €23,201 | €0 | -€23,201 | -100.0% |
| Raw materials and consumables | 30/31 | €23,201 | €0 | -€23,201 | -100.0% |
| Amounts receivable within one year | 40/41 | €2,433,399 | €1,948,062 | -€485,338 | -19.9% |
| Trade receivables | 40 | €632,168 | €507,217 | -€124,951 | -19.8% |
| Other amounts receivable | 41 | €1,801,231 | €1,440,844 | -€360,387 | -20.0% |
| Cash at bank and in hand | 54/58 | €213,450 | €324,586 | +€111,136 | +52.1% |
| Deferred charges and accrued income | 490/1 | €17,628 | €17,286 | -€342 | -1.9% |
| Total equity and liabilities | 10/49 | €3,052,899 | €3,816,017 | +€763,119 | +25.0% |
| Equity | 10/15 | €2,206,230 | €2,448,048 | +€241,818 | +11.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €1,956,230 | €2,198,048 | +€241,818 | +12.4% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,931,230 | €2,173,048 | +€241,818 | +12.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €846,669 | €1,367,969 | +€521,301 | +61.6% |
| Amounts payable after more than one year | 17 | - | €664,196 | +€664,196 | |
| Financial debts | 170/4 | - | €664,196 | +€664,196 | |
| Leasing and similar obligations | 172 | - | €664,196 | +€664,196 | |
| Amounts payable within one year | 42/48 | €846,669 | €703,773 | -€142,896 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €113,643 | +€113,643 | |
| Trade debts | 44 | €671,886 | €97,019 | -€574,867 | -85.6% |
| Suppliers | 440/4 | €671,886 | €97,019 | -€574,867 | -85.6% |
| Taxes, remuneration and social security | 45 | €174,782 | €288,035 | +€113,253 | +64.8% |
| Taxes | 450/3 | €15,705 | €88,561 | +€72,857 | +463.9% |
| Remuneration and social security | 454/9 | €159,078 | €199,474 | +€40,396 | +25.4% |
| Other amounts payable | 47/48 | - | €205,076 | +€205,076 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €2,535,926 | €2,797,421 | +€261,495 | +10.3% |
| Turnover | 70 | €2,249,319 | €2,480,715 | +€231,396 | +10.3% |
| Other operating income | 74 | €286,607 | €291,706 | +€5,098 | +1.8% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Operating charges | 60/66A | €2,683,135 | €2,515,323 | -€167,812 | -6.3% |
| Goods for resale, raw materials and consumables | 60 | €210,814 | €234,015 | +€23,201 | +11.0% |
| Purchases | 600/8 | €210,814 | €210,814 | = | 0.0% |
| Change in stocks: decrease (increase) | 609 | - | €23,201 | +€23,201 | |
| Services and other goods | 61 | €887,058 | €934,648 | +€47,590 | +5.4% |
| Remuneration, social security and pensions | 62 | €1,108,906 | €1,194,720 | +€85,814 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370,678 | €137,277 | -€233,401 | -63.0% |
| Other operating charges | 640/8 | €1,831 | €1,298 | -€532 | -29.1% |
| Non-recurring operating charges | 66A | €103,848 | €13,365 | -€90,483 | -87.1% |
| Operating profit (loss) | 9901 | -€147,209 | €282,098 | +€429,307 | |
| Financial income | 75/76B | €73,368 | €60,885 | -€12,483 | -17.0% |
| Recurring financial income | 75 | €73,368 | €60,885 | -€12,483 | -17.0% |
| Income from current assets | 751 | €71,051 | €60,885 | -€10,166 | -14.3% |
| Other financial income | 752/9 | €2,317 | €0 | -€2,317 | -100.0% |
| Financial charges | 65/66B | €3,917 | €15,772 | +€11,855 | +302.7% |
| Recurring financial charges | 65 | €3,917 | €15,772 | +€11,855 | +302.7% |
| Debt charges | 650 | €952 | €9,318 | +€8,366 | +879.0% |
| Other financial charges | 652/9 | €2,965 | €6,454 | +€3,489 | +117.7% |
| Profit (loss) for the period before taxes | 9903 | -€77,757 | €327,211 | +€404,968 | |
| Transfer from deferred taxes | 780 | €6,552 | €0 | -€6,552 | -100.0% |
| Income taxes | 67/77 | €13,883 | €85,393 | +€71,510 | +515.1% |
| Taxes | 670/3 | €13,883 | €85,393 | +€71,510 | +515.1% |
| Profit (loss) for the period | 9904 | -€85,088 | €241,818 | +€326,906 | |
| Transfer from tax-exempt reserves | 789 | €19,657 | €0 | -€19,657 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,432 | €241,818 | +€307,250 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.