OPTIMII: 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.
OPTIMII
Largest movements
- Receivables within one year +€62,826
up €62,826 (+79.2%), from €79,308 to €142,134
of which Trade receivables: +€55,799
- Tangible fixed assets +€18,044
up €18,044 (+83.5%), from €21,618 to €39,662
of which Plant, machinery and equipment: +€11,099
- Cash +€6,962
up €6,962 (+11.0%), from €63,047 to €70,009
mainly Net result for the year (+€118,285) and Tax, wage and social debts (+€23,800)
- Profit (loss) carried forward +€118,285
up €118,285 (+199.4%), from €59,332 to €177,617
- Other debts -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Tax, wage and social debts +€23,800
up €23,800 (+69.3%), from €34,351 to €58,151
of which Taxes: +€29,800
- Current portion of long-term debt +€7,987
up €7,987 (+653.9%), from €1,222 to €9,209
- Accrued charges and deferred income -€4,410
down €4,410 (-100.0%), from €4,410 to €0
- Gross operating margin +€34,012
up €34,012 (+26.0%), from €131,059 to €165,071
- Taxes +€6,023
up €6,023 (+19.8%), from €30,371 to €36,394
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 | €164,376 | €254,160 | +€89,785 | +54.6% |
| Fixed assets | 21/28 | €21,678 | €39,722 | +€18,044 | +83.2% |
| Tangible fixed assets | 22/27 | €21,618 | €39,662 | +€18,044 | +83.5% |
| Plant, machinery and equipment | 23 | €1,190 | €12,289 | +€11,099 | +932.9% |
| Furniture and vehicles | 24 | €1,707 | €11,970 | +€10,263 | +601.3% |
| Leasing and similar rights | 25 | €639 | €0 | -€639 | -100.0% |
| Other tangible fixed assets | 26 | €18,082 | €15,403 | -€2,679 | -14.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €142,698 | €214,438 | +€71,740 | +50.3% |
| Amounts receivable within one year | 40/41 | €79,308 | €142,134 | +€62,826 | +79.2% |
| Trade receivables | 40 | €72,848 | €128,647 | +€55,799 | +76.6% |
| Other amounts receivable | 41 | €6,460 | €13,487 | +€7,027 | +108.8% |
| Cash at bank and in hand | 54/58 | €63,047 | €70,009 | +€6,962 | +11.0% |
| Deferred charges and accrued income | 490/1 | €343 | €2,296 | +€1,953 | +569.4% |
| Total equity and liabilities | 10/49 | €164,376 | €254,160 | +€89,785 | +54.6% |
| Equity | 10/15 | €64,332 | €182,617 | +€118,285 | +183.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €59,332 | €177,617 | +€118,285 | +199.4% |
| Amounts payable | 17/49 | €100,044 | €71,544 | -€28,500 | -28.5% |
| Amounts payable after more than one year | 17 | - | €4,184 | +€4,184 | |
| Financial debts | 170/4 | - | €4,184 | +€4,184 | |
| Amounts payable within one year | 42/48 | €95,633 | €67,360 | -€28,274 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €1,222 | €9,209 | +€7,987 | +653.9% |
| Trade debts | 44 | €61 | €0 | -€61 | -100.0% |
| Suppliers | 440/4 | €61 | €0 | -€61 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,351 | €58,151 | +€23,800 | +69.3% |
| Taxes | 450/3 | €28,351 | €58,151 | +€29,800 | +105.1% |
| Remuneration and social security | 454/9 | €6,000 | €0 | -€6,000 | -100.0% |
| Other amounts payable | 47/48 | €60,000 | €0 | -€60,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,410 | €0 | -€4,410 | -100.0% |
| Remuneration, social security and pensions | 62 | - | -€5 | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,877 | €8,915 | +€1,037 | +13.2% |
| Other operating charges | 640/8 | €1,102 | €644 | -€459 | -41.6% |
| Gross operating margin | 9900 | €131,059 | €165,071 | +€34,012 | +26.0% |
| Operating profit (loss) | 9901 | €122,079 | €155,518 | +€33,438 | +27.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €300 | €839 | +€539 | +179.9% |
| Recurring financial charges | 65 | €300 | €839 | +€539 | +179.9% |
| Profit (loss) for the period before taxes | 9903 | €121,779 | €154,678 | +€32,899 | +27.0% |
| Income taxes | 67/77 | €30,371 | €36,394 | +€6,023 | +19.8% |
| Profit (loss) for the period | 9904 | €91,409 | €118,285 | +€26,876 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,409 | €118,285 | +€26,876 | +29.4% |
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 12 October 2026 via checked.be.