OPTIMEX ENGINEERING: 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.
OPTIMEX ENGINEERING
Largest movements
- Current investments +€295,847
up €295,847 (+11.1%), from €2.7m to €3.0m
- Cash +€159,581
up €159,581 (+105.8%), from €150,812 to €310,393
mainly Net result for the year (+€571,756) and Other debts (+€251,425)
- Other debts +€251,425
up €251,425 (+264.7%), from €95,000 to €346,425
- Reserves +€207,098
up €207,098 (+8.0%), from €2.6m to €2.8m
of which Distributable reserves: +€207,098
- Tax, wage and social debts +€72,608
up €72,608 (+652.9%), from €11,121 to €83,729
of which Taxes: +€70,332
- Gross operating margin +€131,706
up €131,706 (+16.4%), from €801,038 to €932,743
- Staff costs +€48,238
up €48,238 (+51.5%), from €93,736 to €141,973
- Taxes +€32,538
up €32,538 (+14.6%), from €222,643 to €255,181
- Depreciation -€24,387
down €24,387 (-37.6%), from €64,885 to €40,499
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 | €3,354,196 | €3,844,908 | +€490,712 | +14.6% |
| Fixed assets | 21/28 | €423,459 | €443,352 | +€19,893 | +4.7% |
| Tangible fixed assets | 22/27 | €423,459 | €443,352 | +€19,893 | +4.7% |
| Land and buildings | 22 | €404,847 | €384,347 | -€20,500 | -5.1% |
| Plant, machinery and equipment | 23 | €8,127 | €52,722 | +€44,595 | +548.7% |
| Furniture and vehicles | 24 | €10,484 | €6,283 | -€4,201 | -40.1% |
| Current assets | 29/58 | €2,930,737 | €3,401,556 | +€470,819 | +16.1% |
| Stocks and contracts in progress | 3 | €42,685 | €54,089 | +€11,404 | +26.7% |
| Stocks | 30/36 | €42,685 | €54,089 | +€11,404 | +26.7% |
| Amounts receivable within one year | 40/41 | €64,709 | €68,696 | +€3,987 | +6.2% |
| Trade receivables | 40 | €64,087 | €41,027 | -€23,060 | -36.0% |
| Other amounts receivable | 41 | €622 | €27,669 | +€27,047 | +4347.4% |
| Current investments | 50/53 | €2,672,532 | €2,968,379 | +€295,847 | +11.1% |
| Cash at bank and in hand | 54/58 | €150,812 | €310,393 | +€159,581 | +105.8% |
| Total equity and liabilities | 10/49 | €3,354,196 | €3,844,908 | +€490,712 | +14.6% |
| Equity | 10/15 | €3,152,512 | €3,359,610 | +€207,098 | +6.6% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €2,590,902 | €2,798,000 | +€207,098 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,589,042 | €2,796,140 | +€207,098 | +8.0% |
| Profit (loss) carried forward | 14 | €553,410 | €553,410 | = | 0.0% |
| Amounts payable | 17/49 | €201,684 | €485,298 | +€283,614 | +140.6% |
| Amounts payable within one year | 42/48 | €157,364 | €444,946 | +€287,582 | +182.7% |
| Trade debts | 44 | €51,243 | €14,792 | -€36,451 | -71.1% |
| Suppliers | 440/4 | €51,243 | €14,792 | -€36,451 | -71.1% |
| Taxes, remuneration and social security | 45 | €11,121 | €83,729 | +€72,608 | +652.9% |
| Taxes | 450/3 | €5,076 | €75,409 | +€70,332 | +1385.6% |
| Remuneration and social security | 454/9 | €6,045 | €8,320 | +€2,276 | +37.6% |
| Other amounts payable | 47/48 | €95,000 | €346,425 | +€251,425 | +264.7% |
| Accrued charges and deferred income | 492/3 | €44,320 | €40,352 | -€3,968 | -9.0% |
| Remuneration, social security and pensions | 62 | €93,736 | €141,973 | +€48,238 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,885 | €40,499 | -€24,387 | -37.6% |
| Other operating charges | 640/8 | €2,670 | €3,627 | +€957 | +35.8% |
| Gross operating margin | 9900 | €801,038 | €932,743 | +€131,706 | +16.4% |
| Operating profit (loss) | 9901 | €639,746 | €746,644 | +€106,898 | +16.7% |
| Financial income | 75/76B | €89,472 | €81,363 | -€8,109 | -9.1% |
| Recurring financial income | 75 | €89,472 | €81,363 | -€8,109 | -9.1% |
| Financial charges | 65/66B | €782 | €1,070 | +€288 | +36.8% |
| Recurring financial charges | 65 | €782 | €1,070 | +€288 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €728,437 | €826,937 | +€98,501 | +13.5% |
| Income taxes | 67/77 | €222,643 | €255,181 | +€32,538 | +14.6% |
| Profit (loss) for the period | 9904 | €505,793 | €571,756 | +€65,963 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €505,793 | €571,756 | +€65,963 | +13.0% |
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 1 October 2026 via checked.be.