OPTIMAZED: what changed
What changed
OPTIMAZED
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€172,668
2024 · €118,572+€54,096
Equity
€439,697
2024 · €329,696+€110,002
Cash
€73,928
2024 · €64,568+€9,360
Balance sheet total
€833,526
2024 · €754,519+€79,007
Largest movements
Assets
- Receivables within one year +€69,101
up €69,101 (+59.4%), from €116,290 to €185,392
of which Other amounts receivable: +€140,521
- Deferred charges and accrued income +€20,120
up €20,120 (+569%), from €3,538 to €23,658
- Tangible fixed assets -€18,034
down €18,034 (-5.1%), from €353,438 to €335,404
of which Land and buildings: -€20,491
- Cash +€9,360
up €9,360 (+14.5%), from €64,568 to €73,928
mainly Net result for the year (+€172,668) and Depreciation (+€28,156)
Equity and liabilities
- Reserves +€110,002
up €110,002 (+34.0%), from €323,446 to €433,447
- Debts after one year -€24,845
down €24,845 (-9.7%), from €257,273 to €232,428
- Short-term financial debts +€15,715
up €15,715 (+87.5%), from €17,962 to €33,677
- Trade debts -€10,903
down €10,903 (-26.8%), from €40,675 to €29,772
Income statement
- Gross operating margin +€92,686
up €92,686 (+41.5%), from €223,175 to €315,861
- Taxes +€26,095
up €26,095 (+50.8%), from €51,413 to €77,507
- Financial income -€10,960
down €10,960 (-73.5%), from €14,910 to €3,950
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€118,572
Gross operating margin
+€92,686
Staff costs
+€1,136
Depreciation
-€161
Other operating charges
-€354
Other operating items
-€422
Financial income
-€10,960
Financial charges
-€1,735
Taxes
-€26,095
Result 2025
€172,668
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€92,416
Investment
-€8,582
Financing
-€74,474
Cash 2024
€64,568
From operations (derived)
+€92,416
Net result for the year
+€172,668
Depreciation
+€28,156
Receivables within one year
-€69,101
Deferred charges and accrued income
-€20,120
Trade debts
-€10,903
Tax, wage and social debts
-€1,278
Other debts
-€951
Accrued charges and deferred income
-€6,054
Investment (derived)
-€8,582
Investment in fixed assets (net)
-€8,582
Financing
-€74,474
Debts after one year
-€24,845
Current portion of long-term debt
-€2,679
Short-term financial debts
+€15,715
Contributions, distributions and other
-€62,666
Cash 2025
€73,928
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €754,519 | €833,526 | +€79,007 | +10.5% |
| Fixed assets | 21/28 | €463,583 | €444,009 | -€19,574 | -4.2% |
| Tangible fixed assets | 22/27 | €353,438 | €335,404 | -€18,034 | -5.1% |
| Land and buildings | 22 | €344,528 | €324,036 | -€20,491 | -5.9% |
| Plant, machinery and equipment | 23 | €1,175 | €0 | -€1,175 | -100% |
| Furniture and vehicles | 24 | €7,736 | €4,783 | -€2,953 | -38.2% |
| Other tangible fixed assets | 26 | - | €6,585 | +€6,585 | |
| Financial fixed assets | 28 | €110,145 | €108,605 | -€1,540 | -1.4% |
| Current assets | 29/58 | €290,935 | €389,517 | +€98,581 | +33.9% |
| Amounts receivable within one year | 40/41 | €116,290 | €185,392 | +€69,101 | +59.4% |
| Trade receivables | 40 | €115,011 | €43,590 | -€71,420 | -62.1% |
| Other amounts receivable | 41 | €1,280 | €141,801 | +€140,521 | +10,979% |
| Current investments | 50/53 | €106,538 | €106,538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,568 | €73,928 | +€9,360 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,538 | €23,658 | +€20,120 | +569% |
| Total equity and liabilities | 10/49 | €754,519 | €833,526 | +€79,007 | +10.5% |
| Equity | 10/15 | €329,696 | €439,697 | +€110,002 | +33.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €323,446 | €433,447 | +€110,002 | +34.0% |
| Distributable reserves | 133 | €323,446 | €433,447 | +€110,002 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €424,823 | €393,829 | -€30,994 | -7.3% |
| Amounts payable after more than one year | 17 | €257,273 | €232,428 | -€24,845 | -9.7% |
| Financial debts | 170/4 | €257,273 | €232,428 | -€24,845 | -9.7% |
| Amounts payable within one year | 42/48 | €159,930 | €159,834 | -€95 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €27,524 | €24,845 | -€2,679 | -9.7% |
| Financial debts | 43 | €17,962 | €33,677 | +€15,715 | +87.5% |
| Credit institutions | 430/8 | €17,962 | €33,677 | +€15,715 | +87.5% |
| Trade debts | 44 | €40,675 | €29,772 | -€10,903 | -26.8% |
| Suppliers | 440/4 | €40,675 | €29,772 | -€10,903 | -26.8% |
| Taxes, remuneration and social security | 45 | €15,254 | €13,976 | -€1,278 | -8.4% |
| Taxes | 450/3 | €12,376 | €13,976 | +€1,600 | +12.9% |
| Remuneration and social security | 454/9 | €2,878 | €0 | -€2,878 | -100% |
| Other amounts payable | 47/48 | €58,515 | €57,564 | -€951 | -1.6% |
| Accrued charges and deferred income | 492/3 | €7,621 | €1,567 | -€6,054 | -79.4% |
| Non-recurring operating income | 76A | - | €126,570 | +€126,570 | |
| Remuneration, social security and pensions | 62 | €29,099 | €27,963 | -€1,136 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,995 | €28,156 | +€161 | +0.6% |
| Other operating charges | 640/8 | €4,158 | €4,513 | +€354 | +8.5% |
| Non-recurring operating charges | 66A | - | €422 | +€422 | |
| Gross operating margin | 9900 | €223,175 | €315,861 | +€92,686 | +41.5% |
| Operating profit (loss) | 9901 | €161,923 | €254,807 | +€92,885 | +57.4% |
| Financial income | 75/76B | €14,910 | €3,950 | -€10,960 | -73.5% |
| Recurring financial income | 75 | €14,910 | €3,950 | -€10,960 | -73.5% |
| Financial charges | 65/66B | €6,848 | €8,583 | +€1,735 | +25.3% |
| Recurring financial charges | 65 | €6,848 | €8,583 | +€1,735 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €169,984 | €250,175 | +€80,190 | +47.2% |
| Income taxes | 67/77 | €51,413 | €77,507 | +€26,095 | +50.8% |
| Profit (loss) for the period | 9904 | €118,572 | €172,668 | +€54,096 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,572 | €172,668 | +€54,096 | +45.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.