OPTIMES: what changed
OPTIMES
Largest movements
- Cash +€31,125
up €31,125 (+59.1%), from €52,696 to €83,821
mainly Net result for the year (+€44,762) and Receivables within one year (+€29,304)
- Receivables within one year -€29,304
down €29,304 (-34.8%), from €84,237 to €54,933
of which Trade receivables: -€28,403
- Tangible fixed assets -€5,409
down €5,409 (-53.5%), from €10,108 to €4,699
of which Furniture and vehicles: -€5,006
- Other debts -€55,000
no longer reported in 2025 (was €55,000)
- Profit (loss) carried forward +€44,762
up €44,762 (+80.9%), from €55,316 to €100,078
- Tax, wage and social debts +€4,787
up €4,787 (+14.0%), from €34,280 to €39,067
- Trade debts +€1,963
up €1,963 (+441%), from €445 to €2,408
- Gross operating margin +€45,540
up €45,540 (+287%), from €15,886 to €61,427
- Taxes +€10,287
up €10,287 (+273%), from €3,763 to €14,050
- Other operating charges -€1,154
no longer reported in 2025 (was €1,154)
- Financial income +€1,106
up €1,106 (+59.9%), from €1,847 to €2,953
- Financial charges -€985
down €985 (-86.1%), from €1,144 to €159
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,040 | €143,553 | -€3,487 | -2.4% |
| Fixed assets | 21/28 | €10,108 | €4,799 | -€5,309 | -52.5% |
| Tangible fixed assets | 22/27 | €10,108 | €4,699 | -€5,409 | -53.5% |
| Furniture and vehicles | 24 | €7,145 | €2,139 | -€5,006 | -70.1% |
| Other tangible fixed assets | 26 | €2,963 | €2,560 | -€403 | -13.6% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €136,933 | €138,754 | +€1,821 | +1.3% |
| Amounts receivable within one year | 40/41 | €84,237 | €54,933 | -€29,304 | -34.8% |
| Trade receivables | 40 | €29,287 | €883 | -€28,403 | -97.0% |
| Other amounts receivable | 41 | €54,950 | €54,049 | -€901 | -1.6% |
| Cash at bank and in hand | 54/58 | €52,696 | €83,821 | +€31,125 | +59.1% |
| Total equity and liabilities | 10/49 | €147,040 | €143,553 | -€3,487 | -2.4% |
| Equity | 10/15 | €57,316 | €102,078 | +€44,762 | +78.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,316 | €100,078 | +€44,762 | +80.9% |
| Amounts payable | 17/49 | €89,725 | €41,475 | -€48,249 | -53.8% |
| Amounts payable within one year | 42/48 | €89,725 | €41,475 | -€48,249 | -53.8% |
| Trade debts | 44 | €445 | €2,408 | +€1,963 | +441% |
| Suppliers | 440/4 | €445 | €2,408 | +€1,963 | +441% |
| Taxes, remuneration and social security | 45 | €34,280 | €39,067 | +€4,787 | +14.0% |
| Taxes | 450/3 | €34,280 | €39,067 | +€4,787 | +14.0% |
| Other amounts payable | 47/48 | €55,000 | - | -€55,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,474 | €5,409 | -€66 | -1.2% |
| Other operating charges | 640/8 | €1,154 | - | -€1,154 | |
| Gross operating margin | 9900 | €15,886 | €61,427 | +€45,540 | +287% |
| Operating profit (loss) | 9901 | €9,259 | €56,018 | +€46,759 | +505% |
| Financial income | 75/76B | €1,847 | €2,953 | +€1,106 | +59.9% |
| Recurring financial income | 75 | €1,847 | €2,953 | +€1,106 | +59.9% |
| Financial charges | 65/66B | €1,144 | €159 | -€985 | -86.1% |
| Recurring financial charges | 65 | €1,144 | €159 | -€985 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €9,962 | €58,812 | +€48,850 | +490% |
| Income taxes | 67/77 | €3,763 | €14,050 | +€10,287 | +273% |
| Profit (loss) for the period | 9904 | €6,199 | €44,762 | +€38,563 | +622% |
| Profit (loss) for the period to be appropriated | 9905 | €6,199 | €44,762 | +€38,563 | +622% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.