OPTIMEN: 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.
OPTIMEN
Largest movements
- Receivables within one year +€25,100
up €25,100 (+64.9%), from €38,680 to €63,780
of which Trade receivables: +€22,978
- Tangible fixed assets -€17,565
down €17,565 (-32.9%), from €53,330 to €35,766
of which Furniture and vehicles: -€17,596
- Cash +€10,831
up €10,831 (+5.9%), from €184,988 to €195,819
mainly Net result for the year (+€56,559) and Depreciation (+€19,134)
- Reserves +€40,559
up €40,559 (+15.1%), from €269,445 to €310,004
of which Distributable reserves: +€40,238
- Tax, wage and social debts -€17,117
down €17,117 (-27.8%), from €61,533 to €44,417
- Gross operating margin -€39,616
down €39,616 (-28.5%), from €139,026 to €99,410
- Taxes -€14,228
down €14,228 (-38.3%), from €37,106 to €22,878
- Depreciation +€2,724
up €2,724 (+16.6%), from €16,410 to €19,134
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 | €356,999 | €375,365 | +€18,367 | +5.1% |
| Fixed assets | 21/28 | €133,330 | €115,766 | -€17,565 | -13.2% |
| Tangible fixed assets | 22/27 | €53,330 | €35,766 | -€17,565 | -32.9% |
| Plant, machinery and equipment | 23 | €5,608 | €5,640 | +€32 | +0.6% |
| Furniture and vehicles | 24 | €47,722 | €30,126 | -€17,596 | -36.9% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €223,668 | €259,599 | +€35,931 | +16.1% |
| Amounts receivable within one year | 40/41 | €38,680 | €63,780 | +€25,100 | +64.9% |
| Trade receivables | 40 | €38,680 | €61,658 | +€22,978 | +59.4% |
| Other amounts receivable | 41 | - | €2,122 | +€2,122 | |
| Cash at bank and in hand | 54/58 | €184,988 | €195,819 | +€10,831 | +5.9% |
| Total equity and liabilities | 10/49 | €356,999 | €375,365 | +€18,367 | +5.1% |
| Equity | 10/15 | €288,045 | €328,604 | +€40,559 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €269,445 | €310,004 | +€40,559 | +15.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €682 | €1,003 | +€321 | +47.1% |
| Distributable reserves | 133 | €266,903 | €307,141 | +€40,238 | +15.1% |
| Amounts payable | 17/49 | €68,954 | €46,761 | -€22,193 | -32.2% |
| Amounts payable within one year | 42/48 | €68,954 | €46,761 | -€22,193 | -32.2% |
| Trade debts | 44 | €4,044 | €2,117 | -€1,928 | -47.7% |
| Suppliers | 440/4 | €4,044 | €2,117 | -€1,928 | -47.7% |
| Taxes, remuneration and social security | 45 | €61,533 | €44,417 | -€17,117 | -27.8% |
| Taxes | 450/3 | €61,533 | €44,417 | -€17,117 | -27.8% |
| Other amounts payable | 47/48 | €3,376 | €228 | -€3,148 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,410 | €19,134 | +€2,724 | +16.6% |
| Other operating charges | 640/8 | €776 | €572 | -€204 | -26.3% |
| Gross operating margin | 9900 | €139,026 | €99,410 | -€39,616 | -28.5% |
| Operating profit (loss) | 9901 | €121,839 | €79,703 | -€42,136 | -34.6% |
| Financial income | 75/76B | €975 | - | -€975 | |
| Recurring financial income | 75 | €975 | - | -€975 | |
| Financial charges | 65/66B | €765 | €266 | -€498 | -65.2% |
| Recurring financial charges | 65 | €765 | €266 | -€498 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €122,050 | €79,437 | -€42,613 | -34.9% |
| Income taxes | 67/77 | €37,106 | €22,878 | -€14,228 | -38.3% |
| Profit (loss) for the period | 9904 | €84,943 | €56,559 | -€28,384 | -33.4% |
| Transfer to tax-exempt reserves | 689 | €321 | €321 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,622 | €56,238 | -€28,384 | -33.5% |
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 30 October 2026 via checked.be.