OPTIMAZU: 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.
OPTIMAZU
Largest movements
- Cash -€71,334
down €71,334 (-52.6%), from €135,528 to €64,193
mainly Contributions, distributions and other (-€58,824) and Other debts (-€36,494)
- Profit (loss) carried forward -€37,359
down €37,359 (-36.8%), from €101,647 to €64,288
- Other debts -€36,494
down €36,494 (-99.3%), from €36,760 to €265
- Tax, wage and social debts +€1,787
up €1,787 (+216.4%), from €826 to €2,612
- Gross operating margin +€15,183
up €15,183 (+23.8%), from €63,845 to €79,027
- Financial charges +€9,787
up €9,787 (+25.1%), from €39,044 to €48,831
- Taxes +€1,288
up €1,288 (+26.2%), from €4,905 to €6,193
- Financial income +€1,152
up €1,152 (+948.1%), from €121 to €1,273
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 | €160,159 | €89,121 | -€71,038 | -44.4% |
| Fixed assets | 21/28 | €7,375 | €7,601 | +€226 | +3.1% |
| Tangible fixed assets | 22/27 | €7,375 | €7,601 | +€226 | +3.1% |
| Plant, machinery and equipment | 23 | €7,375 | €7,601 | +€226 | +3.1% |
| Current assets | 29/58 | €152,784 | €81,520 | -€71,264 | -46.6% |
| Amounts receivable within one year | 40/41 | €15,342 | €15,318 | -€24 | -0.2% |
| Trade receivables | 40 | €14,189 | €13,907 | -€282 | -2.0% |
| Other amounts receivable | 41 | €1,153 | €1,411 | +€258 | +22.4% |
| Cash at bank and in hand | 54/58 | €135,528 | €64,193 | -€71,334 | -52.6% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,009 | +€94 | +4.9% |
| Total equity and liabilities | 10/49 | €160,159 | €89,121 | -€71,038 | -44.4% |
| Equity | 10/15 | €122,107 | €84,748 | -€37,359 | -30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,647 | €64,288 | -€37,359 | -36.8% |
| Amounts payable | 17/49 | €38,052 | €4,373 | -€33,679 | -88.5% |
| Amounts payable within one year | 42/48 | €38,052 | €4,373 | -€33,679 | -88.5% |
| Financial debts | 43 | €85 | €224 | +€139 | +163.0% |
| Credit institutions | 430/8 | €85 | €224 | +€139 | +163.0% |
| Trade debts | 44 | €382 | €1,271 | +€889 | +233.1% |
| Suppliers | 440/4 | €382 | €1,271 | +€889 | +233.1% |
| Taxes, remuneration and social security | 45 | €826 | €2,612 | +€1,787 | +216.4% |
| Taxes | 450/3 | €826 | €2,612 | +€1,787 | +216.4% |
| Other amounts payable | 47/48 | €36,760 | €265 | -€36,494 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,462 | €3,239 | -€224 | -6.5% |
| Other operating charges | 640/8 | €568 | €573 | +€4 | +0.8% |
| Gross operating margin | 9900 | €63,845 | €79,027 | +€15,183 | +23.8% |
| Operating profit (loss) | 9901 | €59,814 | €75,216 | +€15,402 | +25.7% |
| Financial income | 75/76B | €121 | €1,273 | +€1,152 | +948.1% |
| Recurring financial income | 75 | €121 | €1,273 | +€1,152 | +948.1% |
| Financial charges | 65/66B | €39,044 | €48,831 | +€9,787 | +25.1% |
| Recurring financial charges | 65 | €39,044 | €48,831 | +€9,787 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €20,891 | €27,658 | +€6,766 | +32.4% |
| Income taxes | 67/77 | €4,905 | €6,193 | +€1,288 | +26.2% |
| Profit (loss) for the period | 9904 | €15,986 | €21,465 | +€5,479 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,986 | €21,465 | +€5,479 | +34.3% |
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 9 October 2026 via checked.be.