OPTIMEEZ: 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.
OPTIMEEZ
Largest movements
- Receivables within one year +€27,578
up €27,578 (+45.8%), from €60,217 to €87,795
of which Trade receivables: +€28,219
- Deferred charges and accrued income +€5,012
up €5,012 (+869%), from €576 to €5,588
- Tangible fixed assets +€3,600
new in 2025: €3,600
- Cash -€2,428
down €2,428 (-15.5%), from €15,661 to €13,233
mainly Receivables within one year (-€27,578) and Other debts (-€16,965)
- Reserves +€31,140
up €31,140 (+157%), from €19,860 to €51,000
of which Distributable reserves: +€33,000
- Other debts -€16,965
down €16,965 (-81.3%), from €20,875 to €3,911
- Trade debts +€9,253
up €9,253 (+44.7%), from €20,686 to €29,939
- Tax, wage and social debts +€6,635
up €6,635 (+55.6%), from €11,932 to €18,567
of which Taxes: +€8,035
- Contributions +€1,860
up €1,860 (+15.0%), from €12,400 to €14,260
- Gross operating margin +€23,969
up €23,969 (+66.1%), from €36,246 to €60,215
- Taxes +€7,844
up €7,844 (+98.2%), from €7,988 to €15,832
- Write-downs +€2,267
new in 2025: €2,267
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 | €76,455 | €110,216 | +€33,761 | +44.2% |
| Fixed assets | 21/28 | - | €3,600 | +€3,600 | |
| Tangible fixed assets | 22/27 | - | €3,600 | +€3,600 | |
| Furniture and vehicles | 24 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €76,455 | €106,616 | +€30,161 | +39.4% |
| Amounts receivable within one year | 40/41 | €60,217 | €87,795 | +€27,578 | +45.8% |
| Trade receivables | 40 | €59,564 | €87,783 | +€28,219 | +47.4% |
| Other amounts receivable | 41 | €654 | €12 | -€642 | -98.1% |
| Cash at bank and in hand | 54/58 | €15,661 | €13,233 | -€2,428 | -15.5% |
| Deferred charges and accrued income | 490/1 | €576 | €5,588 | +€5,012 | +869% |
| Total equity and liabilities | 10/49 | €76,455 | €110,216 | +€33,761 | +44.2% |
| Equity | 10/15 | €22,961 | €57,799 | +€34,838 | +152% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €19,860 | €51,000 | +€31,140 | +157% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €18,000 | €51,000 | +€33,000 | +183% |
| Profit (loss) carried forward | 14 | -€9,299 | -€7,461 | +€1,838 | +19.8% |
| Amounts payable | 17/49 | €53,494 | €52,417 | -€1,077 | -2.0% |
| Amounts payable within one year | 42/48 | €53,494 | €52,417 | -€1,077 | -2.0% |
| Trade debts | 44 | €20,686 | €29,939 | +€9,253 | +44.7% |
| Suppliers | 440/4 | €20,686 | €29,939 | +€9,253 | +44.7% |
| Taxes, remuneration and social security | 45 | €11,932 | €18,567 | +€6,635 | +55.6% |
| Taxes | 450/3 | €10,532 | €18,567 | +€8,035 | +76.3% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €20,875 | €3,911 | -€16,965 | -81.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,267 | +€2,267 | |
| Other operating charges | 640/8 | €1,141 | €1,232 | +€92 | +8.0% |
| Gross operating margin | 9900 | €36,246 | €60,215 | +€23,969 | +66.1% |
| Operating profit (loss) | 9901 | €35,105 | €56,716 | +€21,611 | +61.6% |
| Financial income | 75/76B | €50 | €282 | +€232 | +467% |
| Recurring financial income | 75 | €50 | €282 | +€232 | +467% |
| Financial charges | 65/66B | €3,369 | €3,328 | -€41 | -1.2% |
| Recurring financial charges | 65 | €3,369 | €3,328 | -€41 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €31,786 | €53,670 | +€21,884 | +68.8% |
| Income taxes | 67/77 | €7,988 | €15,832 | +€7,844 | +98.2% |
| Profit (loss) for the period | 9904 | €23,799 | €37,838 | +€14,039 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,799 | €37,838 | +€14,039 | +59.0% |
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 14 October 2026 via checked.be.