OptiMax Consulting: 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.
OptiMax Consulting
Largest movements
- Receivables after one year -€30,000
no longer reported in 2026 (was €30,000)
- Tangible fixed assets -€8,523
down €8,523 (-25.8%), from €33,010 to €24,487
- Receivables within one year +€7,722
up €7,722 (+57.5%), from €13,432 to €21,154
of which Trade receivables: +€4,150
- Reserves -€28,500
down €28,500 (-7.1%), from €400,710 to €372,210
- Tax, wage and social debts -€16,971
down €16,971 (-38.0%), from €44,669 to €27,698
of which Taxes: -€15,471
- Other debts +€11,989
up €11,989 (+511.0%), from €2,346 to €14,335
- Accrued charges and deferred income +€6,228
up €6,228 (+404.9%), from €1,538 to €7,766
- Gross operating margin +€44,424
up €44,424 (+30.5%), from €145,753 to €190,177
- Taxes +€11,866
up €11,866 (+29.3%), from €40,435 to €52,301
- Depreciation -€7,343
down €7,343 (-46.3%), from €15,866 to €8,523
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,267 | €434,508 | -€30,759 | -6.6% |
| Fixed assets | 21/28 | €33,010 | €24,487 | -€8,523 | -25.8% |
| Tangible fixed assets | 22/27 | €33,010 | €24,487 | -€8,523 | -25.8% |
| Furniture and vehicles | 24 | €33,010 | €24,487 | -€8,523 | -25.8% |
| Current assets | 29/58 | €432,257 | €410,021 | -€22,236 | -5.1% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €13,432 | €21,154 | +€7,722 | +57.5% |
| Trade receivables | 40 | €12,046 | €16,196 | +€4,150 | +34.5% |
| Other amounts receivable | 41 | €1,386 | €4,958 | +€3,572 | +257.7% |
| Cash at bank and in hand | 54/58 | €388,242 | €387,801 | -€441 | -0.1% |
| Deferred charges and accrued income | 490/1 | €583 | €1,066 | +€483 | +82.8% |
| Total equity and liabilities | 10/49 | €465,267 | €434,508 | -€30,759 | -6.6% |
| Equity | 10/15 | €409,499 | €381,016 | -€28,483 | -7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €400,710 | €372,210 | -€28,500 | -7.1% |
| Distributable reserves | 133 | €400,710 | €372,210 | -€28,500 | -7.1% |
| Profit (loss) carried forward | 14 | €2,589 | €2,606 | +€17 | +0.7% |
| Amounts payable | 17/49 | €55,768 | €53,492 | -€2,276 | -4.1% |
| Amounts payable within one year | 42/48 | €54,230 | €45,726 | -€8,504 | -15.7% |
| Trade debts | 44 | €7,215 | €3,693 | -€3,522 | -48.8% |
| Suppliers | 440/4 | €7,215 | €3,693 | -€3,522 | -48.8% |
| Taxes, remuneration and social security | 45 | €44,669 | €27,698 | -€16,971 | -38.0% |
| Taxes | 450/3 | €43,169 | €27,698 | -€15,471 | -35.8% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,346 | €14,335 | +€11,989 | +511.0% |
| Accrued charges and deferred income | 492/3 | €1,538 | €7,766 | +€6,228 | +404.9% |
| Non-recurring operating income | 76A | €6,335 | - | -€6,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,866 | €8,523 | -€7,343 | -46.3% |
| Other operating charges | 640/8 | €269 | €353 | +€84 | +31.2% |
| Gross operating margin | 9900 | €145,753 | €190,177 | +€44,424 | +30.5% |
| Operating profit (loss) | 9901 | €129,618 | €181,301 | +€51,683 | +39.9% |
| Financial income | 75/76B | €885 | €2,734 | +€1,849 | +208.9% |
| Recurring financial income | 75 | €885 | €2,734 | +€1,849 | +208.9% |
| Financial charges | 65/66B | €689 | €367 | -€322 | -46.7% |
| Recurring financial charges | 65 | €689 | €367 | -€322 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €129,814 | €183,668 | +€53,854 | +41.5% |
| Income taxes | 67/77 | €40,435 | €52,301 | +€11,866 | +29.3% |
| Profit (loss) for the period | 9904 | €89,379 | €131,367 | +€41,988 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,379 | €131,367 | +€41,988 | +47.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.