OPTIME: 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.
OPTIME
Largest movements
- Current investments +€1.7m
new in 2025: €1.7m
- Financial fixed assets -€1.2m
down €1.2m (-67.1%), from €1.7m to €573,520
- Cash +€781,902
up €781,902 (+272%), from €287,219 to €1.1m
mainly Net result for the year (+€1.8m) and Investment in fixed assets (net) (+€533,878)
- Tangible fixed assets +€619,317
new in 2025: €619,317
of which Land and buildings: +€480,838
- Receivables within one year +€212,477
up €212,477 (+960%), from €22,141 to €234,618
of which Other amounts receivable: +€190,240
- Reserves +€1.0m
up €1.0m (+476%), from €210,000 to €1.2m
of which Distributable reserves: +€1.0m
- Profit (loss) carried forward +€809,222
up €809,222 (+48.6%), from €1.7m to €2.5m
- Debts after one year +€267,099
up €267,099 (+2,215%), from €12,059 to €279,158
- Tax, wage and social debts +€78,559
up €78,559 (+545%), from €14,404 to €92,963
of which Taxes: +€74,559
- Gross operating margin +€1.8m
up €1.8m (+2,489%), from €73,061 to €1.9m
- Financial income -€83,351
down €83,351 (-62.1%), from €134,240 to €50,889
of which Financial income: -€83,351
- Taxes +€77,377
up €77,377 (+337%), from €22,929 to €100,306
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.
Derived cash bridge
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 | €2,052,796 | €4,199,173 | +€2.1m | +105% |
| Fixed assets | 21/28 | €1,742,699 | €1,192,837 | -€549,862 | -31.6% |
| Tangible fixed assets | 22/27 | - | €619,317 | +€619,317 | |
| Land and buildings | 22 | - | €480,838 | +€480,838 | |
| Furniture and vehicles | 24 | - | €138,480 | +€138,480 | |
| Financial fixed assets | 28 | €1,742,699 | €573,520 | -€1.2m | -67.1% |
| Current assets | 29/58 | €310,097 | €3,006,336 | +€2.7m | +869% |
| Amounts receivable within one year | 40/41 | €22,141 | €234,618 | +€212,477 | +960% |
| Trade receivables | 40 | €14,199 | €36,435 | +€22,236 | +157% |
| Other amounts receivable | 41 | €7,942 | €198,182 | +€190,240 | +2,395% |
| Current investments | 50/53 | - | €1,700,000 | +€1.7m | |
| Cash at bank and in hand | 54/58 | €287,219 | €1,069,121 | +€781,902 | +272% |
| Deferred charges and accrued income | 490/1 | €737 | €2,597 | +€1,860 | +252% |
| Total equity and liabilities | 10/49 | €2,052,796 | €4,199,173 | +€2.1m | +105% |
| Equity | 10/15 | €1,973,404 | €3,782,626 | +€1.8m | +91.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €210,000 | €1,210,000 | +€1.0m | +476% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €1,200,000 | +€1.0m | +500% |
| Profit (loss) carried forward | 14 | €1,663,404 | €2,472,626 | +€809,222 | +48.6% |
| Amounts payable | 17/49 | €79,392 | €416,547 | +€337,155 | +425% |
| Amounts payable after more than one year | 17 | €12,059 | €279,158 | +€267,099 | +2,215% |
| Financial debts | 170/4 | €12,059 | €279,158 | +€267,099 | +2,215% |
| Amounts payable within one year | 42/48 | €67,333 | €137,390 | +€70,057 | +104% |
| Current portion of amounts payable after more than one year | 42 | €48,177 | €36,593 | -€11,584 | -24.0% |
| Trade debts | 44 | €736 | €2,587 | +€1,851 | +251% |
| Suppliers | 440/4 | €736 | €2,587 | +€1,851 | +251% |
| Taxes, remuneration and social security | 45 | €14,404 | €92,963 | +€78,559 | +545% |
| Taxes | 450/3 | €14,404 | €88,963 | +€74,559 | +518% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €4,016 | €5,247 | +€1,231 | +30.7% |
| Non-recurring operating income | 76A | - | €1,955,821 | +€2.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,983 | +€15,983 | |
| Other operating charges | 640/8 | €3,433 | €8,197 | +€4,764 | +139% |
| Gross operating margin | 9900 | €73,061 | €1,891,331 | +€1.8m | +2,489% |
| Operating profit (loss) | 9901 | €69,628 | €1,867,150 | +€1.8m | +2,582% |
| Financial income | 75/76B | €134,240 | €50,889 | -€83,351 | -62.1% |
| Recurring financial income | 75 | €134,240 | €50,889 | -€83,351 | -62.1% |
| Non-recurring financial income | 76B | €134,240 | €50,889 | -€83,351 | -62.1% |
| Financial charges | 65/66B | €6,515 | €8,511 | +€1,996 | +30.6% |
| Recurring financial charges | 65 | €6,515 | €8,511 | +€1,996 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €197,353 | €1,909,528 | +€1.7m | +868% |
| Income taxes | 67/77 | €22,929 | €100,306 | +€77,377 | +337% |
| Profit (loss) for the period | 9904 | €174,424 | €1,809,222 | +€1.6m | +937% |
| Profit (loss) for the period to be appropriated | 9905 | €174,424 | €1,809,222 | +€1.6m | +937% |
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 15 October 2026 via checked.be.