OPTIMILE: 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.
What changed
OPTIMILE
NACE 58.290, Other software publishing
fiscal year 31-12-2023 against 31-12-2024filed annual accounts (NBB)
Net result for the year
€822,497
31-12-2023 · -€1.8m+€2.6m
Equity
€7.0m
31-12-2023 · €3.2m+€3.8m
Cash
€6.7m
31-12-2023 · €2.2m+€4.5m
Balance sheet total
€19.8m
31-12-2023 · €8.8m+€10.9m
Largest movements
Assets
- Receivables within one year +€6.0m
up €6.0m (+106.6%), from €5.6m to €11.7m
of which Trade receivables: +€5.5m
- Cash +€4.5m
up €4.5m (+201.1%), from €2.2m to €6.7m
mainly Trade debts (+€6.7m) and Contributions, distributions and other (+€3.0m)
- Intangible fixed assets +€414,530
up €414,530 (+55.0%), from €754,091 to €1.2m
Equity and liabilities
- Profit (loss) carried forward +€7.4m
up €7.4m, from -€6.6m to €781,372
- Trade debts +€6.7m
up €6.7m (+137.7%), from €4.9m to €11.6m
- Contributions -€3.6m
down €3.6m (-36.9%), from €9.8m to €6.2m
- Advances received +€246,120
up €246,120 (+262.3%), from €93,819 to €339,939
Income statement
- Turnover +€28.3m
up €28.3m (+141.6%), from €19.9m to €48.2m
- Goods and materials +€25.6m
up €25.6m (+147.4%), from €17.4m to €43.0m
of which Purchases: +€25.6m
From the 31-12-2023 result to the 31-12-2024 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.
Result 31-12-2023
-€1.8m
Turnover
+€28.3m
Other operating income
-€85,032
Goods and materials
-€25.6m
Services and other goods
-€398,572
Staff costs
-€39,854
Depreciation
-€117,967
Write-downs
-€27,055
Other operating charges
-€2,330
Other operating items
+€667,694
Financial income
+€5
Financial charges
-€5,249
Taxes
-€406
Result 31-12-2024
€822,497
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.5m
Investment
-€971,182
Financing
+€3.0m
Cash 31-12-2023
€2.2m
From operations (derived)
+€2.5m
Net result for the year
+€822,497
Depreciation
+€564,827
Receivables within one year
-€6.0m
Smaller working-capital items
+€9,742
Trade debts
+€6.7m
Tax, wage and social debts
+€92,927
Advances received
+€246,120
Investment (derived)
-€971,182
Investment in fixed assets (net)
-€971,182
Financing
+€3.0m
Contributions, distributions and other
+€3.0m
Cash 31-12-2024
€6.7m
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,847,962 | €19,760,401 | +€10.9m | +123.3% |
| Fixed assets | 21/28 | €825,370 | €1,231,726 | +€406,356 | +49.2% |
| Intangible fixed assets | 21 | €754,091 | €1,168,621 | +€414,530 | +55.0% |
| Tangible fixed assets | 22/27 | €66,680 | €58,506 | -€8,174 | -12.3% |
| Plant, machinery and equipment | 23 | €89 | €39 | -€50 | -56.0% |
| Furniture and vehicles | 24 | €55,845 | €50,693 | -€5,153 | -9.2% |
| Other tangible fixed assets | 26 | €10,745 | €7,774 | -€2,971 | -27.7% |
| Financial fixed assets | 28 | €4,599 | €4,599 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,599 | €4,599 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,599 | €4,599 | = | 0.0% |
| Current assets | 29/58 | €8,022,592 | €18,528,676 | +€10.5m | +131.0% |
| Stocks and contracts in progress | 3 | €27,334 | €27,334 | = | 0.0% |
| Stocks | 30/36 | €27,334 | €27,334 | = | 0.0% |
| Goods purchased for resale | 34 | €27,334 | €27,334 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,648,899 | €11,672,495 | +€6.0m | +106.6% |
| Trade receivables | 40 | €5,370,098 | €10,907,454 | +€5.5m | +103.1% |
| Other amounts receivable | 41 | €278,801 | €765,041 | +€486,241 | +174.4% |
| Cash at bank and in hand | 54/58 | €2,227,248 | €6,706,173 | +€4.5m | +201.1% |
| Deferred charges and accrued income | 490/1 | €119,110 | €122,673 | +€3,563 | +3.0% |
| Total equity and liabilities | 10/49 | €8,847,962 | €19,760,401 | +€10.9m | +123.3% |
| Equity | 10/15 | €3,182,188 | €7,004,684 | +€3.8m | +120.1% |
| Contributions | 10/11 | €9,804,790 | €6,182,188 | -€3.6m | -36.9% |
| Capital | 10 | €9,804,790 | €6,182,188 | -€3.6m | -36.9% |
| Issued capital | 100 | €9,804,790 | €6,182,188 | -€3.6m | -36.9% |
| Reserves | 13 | - | €41,125 | +€41,125 | |
| Non-distributable reserves | 130/1 | - | €41,125 | +€41,125 | |
| Legal reserve | 130 | - | €41,125 | +€41,125 | |
| Profit (loss) carried forward | 14 | -€6,622,602 | €781,372 | +€7.4m | |
| Amounts payable | 17/49 | €5,665,774 | €12,755,717 | +€7.1m | +125.1% |
| Amounts payable within one year | 42/48 | €5,334,703 | €12,411,636 | +€7.1m | +132.7% |
| Trade debts | 44 | €4,893,030 | €11,630,621 | +€6.7m | +137.7% |
| Suppliers | 440/4 | €4,893,030 | €11,630,621 | +€6.7m | +137.7% |
| Advances received on contracts in progress | 46 | €93,819 | €339,939 | +€246,120 | +262.3% |
| Taxes, remuneration and social security | 45 | €346,082 | €439,009 | +€92,927 | +26.9% |
| Taxes | 450/3 | €16,544 | €13,801 | -€2,743 | -16.6% |
| Remuneration and social security | 454/9 | €329,538 | €425,208 | +€95,670 | +29.0% |
| Other amounts payable | 47/48 | €1,771 | €2,067 | +€295 | +16.7% |
| Accrued charges and deferred income | 492/3 | €331,071 | €344,081 | +€13,010 | +3.9% |
| Operating income | 70/76A | €20,715,949 | €49,242,366 | +€28.5m | +137.7% |
| Turnover | 70 | €19,948,544 | €48,199,567 | +€28.3m | +141.6% |
| Own construction capitalised | 72 | €584,434 | €944,859 | +€360,425 | +61.7% |
| Other operating income | 74 | €182,971 | €97,939 | -€85,032 | -46.5% |
| Operating charges | 60/66A | €22,498,356 | €48,375,854 | +€25.9m | +115.0% |
| Goods for resale, raw materials and consumables | 60 | €17,368,489 | €42,967,477 | +€25.6m | +147.4% |
| Purchases | 600/8 | €17,360,564 | €42,967,477 | +€25.6m | +147.5% |
| Change in stocks: decrease (increase) | 609 | €7,924 | €0 | -€7,924 | -100.0% |
| Services and other goods | 61 | €1,853,072 | €2,251,644 | +€398,572 | +21.5% |
| Remuneration, social security and pensions | 62 | €2,514,024 | €2,553,878 | +€39,854 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446,860 | €564,827 | +€117,967 | +26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,387 | €34,442 | +€27,055 | +366.3% |
| Other operating charges | 640/8 | €1,257 | €3,586 | +€2,330 | +185.4% |
| Non-recurring operating charges | 66A | €307,268 | €0 | -€307,268 | -100.0% |
| Operating profit (loss) | 9901 | -€1,782,406 | €866,512 | +€2.6m | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Other financial income | 752/9 | - | €5 | +€5 | |
| Financial charges | 65/66B | €35,865 | €41,114 | +€5,249 | +14.6% |
| Recurring financial charges | 65 | €35,865 | €41,114 | +€5,249 | +14.6% |
| Debt charges | 650 | €30,975 | €34,671 | +€3,697 | +11.9% |
| Other financial charges | 652/9 | €4,890 | €6,443 | +€1,553 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,818,271 | €825,403 | +€2.6m | |
| Income taxes | 67/77 | €2,500 | €2,906 | +€406 | +16.3% |
| Taxes | 670/3 | €2,500 | €2,906 | +€406 | +16.3% |
| Profit (loss) for the period | 9904 | -€1,820,771 | €822,497 | +€2.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,820,771 | €822,497 | +€2.6m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.