OPTIMERA: what changed
Two fiscal 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.
OPTIMERA
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€27,825
down €27,825 (-24.7%), from €112,820 to €84,995
mainly Current investments (-€80,000) and Receivables within one year (-€2,334)
- Tangible fixed assets -€3,118
down €3,118 (-46.3%), from €6,739 to €3,621
of which Furniture and vehicles: -€2,818
- Receivables within one year +€2,334
up €2,334 (+16.2%), from €14,376 to €16,709
- Profit (loss) carried forward +€43,923
up €43,923 (+52.4%), from €83,881 to €127,803
- Other debts +€6,145
up €6,145 (+60.5%), from €10,157 to €16,302
- Gross operating margin -€2,608
down €2,608 (-4.0%), from €64,609 to €62,000
- Taxes -€1,262
down €1,262 (-9.5%), from €13,342 to €12,080
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 | €133,935 | €185,507 | +€51,573 | +38.5% |
| Fixed assets | 21/28 | €6,739 | €3,621 | -€3,118 | -46.3% |
| Tangible fixed assets | 22/27 | €6,739 | €3,621 | -€3,118 | -46.3% |
| Furniture and vehicles | 24 | €5,922 | €3,104 | -€2,818 | -47.6% |
| Other tangible fixed assets | 26 | €817 | €518 | -€299 | -36.6% |
| Current assets | 29/58 | €127,196 | €181,886 | +€54,690 | +43.0% |
| Amounts receivable within one year | 40/41 | €14,376 | €16,709 | +€2,334 | +16.2% |
| Trade receivables | 40 | €14,376 | €16,709 | +€2,334 | +16.2% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €112,820 | €84,995 | -€27,825 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €133,935 | €185,507 | +€51,573 | +38.5% |
| Equity | 10/15 | €88,881 | €132,803 | +€43,923 | +49.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,881 | €127,803 | +€43,923 | +52.4% |
| Amounts payable | 17/49 | €45,054 | €52,704 | +€7,650 | +17.0% |
| Amounts payable within one year | 42/48 | €45,054 | €52,704 | +€7,650 | +17.0% |
| Trade debts | 44 | €13 | €113 | +€100 | +761.9% |
| Suppliers | 440/4 | €13 | €113 | +€100 | +761.9% |
| Taxes, remuneration and social security | 45 | €34,884 | €36,289 | +€1,405 | +4.0% |
| Taxes | 450/3 | €34,884 | €36,289 | +€1,405 | +4.0% |
| Other amounts payable | 47/48 | €10,157 | €16,302 | +€6,145 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,071 | €3,118 | +€46 | +1.5% |
| Other operating charges | 640/8 | €330 | €741 | +€411 | +124.3% |
| Gross operating margin | 9900 | €64,609 | €62,000 | -€2,608 | -4.0% |
| Operating profit (loss) | 9901 | €61,207 | €58,141 | -€3,065 | -5.0% |
| Financial income | 75/76B | €151 | €0 | -€151 | -100.0% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -100.0% |
| Financial charges | 65/66B | €2,236 | €2,138 | -€98 | -4.4% |
| Recurring financial charges | 65 | €2,236 | €2,138 | -€98 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €59,122 | €56,003 | -€3,119 | -5.3% |
| Income taxes | 67/77 | €13,342 | €12,080 | -€1,262 | -9.5% |
| Profit (loss) for the period | 9904 | €45,780 | €43,923 | -€1,857 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,780 | €43,923 | -€1,857 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.