OptimHum: 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.
OptimHum
Largest movements
- Cash +€28,523
up €28,523 (+78.8%), from €36,214 to €64,737
mainly Net result for the year (+€30,184) and Other debts (+€8,500)
- Receivables within one year +€4,806
up €4,806 (+28.7%), from €16,759 to €21,565
of which Trade receivables: +€4,223
- Reserves +€20,184
up €20,184 (+68.6%), from €29,425 to €49,609
- Other debts +€8,500
new in 2025: €8,500
- Tax, wage and social debts +€3,554
up €3,554 (+27.9%), from €12,732 to €16,286
- Trade debts +€907
up €907, from €0 to €907
- Gross operating margin +€9,395
up €9,395 (+26.0%), from €36,129 to €45,523
- Taxes +€4,502
up €4,502 (+43.8%), from €10,284 to €14,786
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 | €53,158 | €86,302 | +€33,144 | +62.4% |
| Fixed assets | 21/28 | €110 | €0 | -€110 | -100.0% |
| Tangible fixed assets | 22/27 | €110 | €0 | -€110 | -100.0% |
| Furniture and vehicles | 24 | €110 | €0 | -€110 | -100.0% |
| Current assets | 29/58 | €53,048 | €86,302 | +€33,254 | +62.7% |
| Amounts receivable within one year | 40/41 | €16,759 | €21,565 | +€4,806 | +28.7% |
| Trade receivables | 40 | €13,105 | €17,328 | +€4,223 | +32.2% |
| Other amounts receivable | 41 | €3,654 | €4,237 | +€583 | +16.0% |
| Cash at bank and in hand | 54/58 | €36,214 | €64,737 | +€28,523 | +78.8% |
| Deferred charges and accrued income | 490/1 | €75 | €0 | -€75 | -100.0% |
| Total equity and liabilities | 10/49 | €53,158 | €86,302 | +€33,144 | +62.4% |
| Equity | 10/15 | €40,425 | €60,609 | +€20,184 | +49.9% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €29,425 | €49,609 | +€20,184 | +68.6% |
| Distributable reserves | 133 | €29,425 | €49,609 | +€20,184 | +68.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,732 | €25,693 | +€12,961 | +101.8% |
| Amounts payable within one year | 42/48 | €12,732 | €25,693 | +€12,961 | +101.8% |
| Trade debts | 44 | €0 | €907 | +€907 | |
| Suppliers | 440/4 | €0 | €907 | +€907 | |
| Taxes, remuneration and social security | 45 | €12,732 | €16,286 | +€3,554 | +27.9% |
| Taxes | 450/3 | €12,732 | €16,286 | +€3,554 | +27.9% |
| Other amounts payable | 47/48 | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €110 | -€251 | -69.6% |
| Gross operating margin | 9900 | €36,129 | €45,523 | +€9,395 | +26.0% |
| Operating profit (loss) | 9901 | €35,768 | €45,414 | +€9,646 | +27.0% |
| Financial charges | 65/66B | €194 | €444 | +€250 | +128.7% |
| Recurring financial charges | 65 | €194 | €444 | +€250 | +128.7% |
| Profit (loss) for the period before taxes | 9903 | €35,574 | €44,970 | +€9,396 | +26.4% |
| Income taxes | 67/77 | €10,284 | €14,786 | +€4,502 | +43.8% |
| Profit (loss) for the period | 9904 | €25,290 | €30,184 | +€4,894 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,290 | €30,184 | +€4,894 | +19.4% |
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 30 September 2026 via checked.be.