OPTIMINVEST: 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.
OPTIMINVEST
Largest movements
- Tangible fixed assets +€63,359
up €63,359 (+1169.3%), from €5,419 to €68,777
of which Assets under construction and advance payments: +€65,369
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€35,586
down €35,586 (-72.6%), from €49,032 to €13,446
mainly Investment in fixed assets (net) (-€65,369) and Contributions, distributions and other (-€50,000)
- Other debts -€45,167
down €45,167 (-45.2%), from €100,000 to €54,833
- Profit (loss) carried forward +€27,943
up €27,943 (+5100.5%), from €548 to €28,491
- Tax, wage and social debts -€10,101
down €10,101 (-68.2%), from €14,810 to €4,710
- Current portion of long-term debt +€9,266
new in 2025: €9,266
- Trade debts -€2,807
down €2,807 (-71.6%), from €3,921 to €1,115
- Gross operating margin -€22,107
down €22,107 (-17.0%), from €129,827 to €107,720
- Taxes -€3,781
down €3,781 (-14.2%), from €26,648 to €22,867
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 | €139,739 | €118,874 | -€20,866 | -14.9% |
| Fixed assets | 21/28 | €5,419 | €68,777 | +€63,359 | +1169.3% |
| Tangible fixed assets | 22/27 | €5,419 | €68,777 | +€63,359 | +1169.3% |
| Plant, machinery and equipment | 23 | €393 | €66 | -€327 | -83.2% |
| Furniture and vehicles | 24 | €3,994 | €2,442 | -€1,552 | -38.9% |
| Other tangible fixed assets | 26 | €1,031 | €901 | -€130 | -12.6% |
| Assets under construction and advance payments | 27 | - | €65,369 | +€65,369 | |
| Current assets | 29/58 | €134,321 | €50,097 | -€84,224 | -62.7% |
| Amounts receivable within one year | 40/41 | €32,231 | €32,316 | +€85 | +0.3% |
| Trade receivables | 40 | €23,957 | €27,340 | +€3,383 | +14.1% |
| Other amounts receivable | 41 | €8,274 | €4,976 | -€3,298 | -39.9% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €49,032 | €13,446 | -€35,586 | -72.6% |
| Deferred charges and accrued income | 490/1 | €3,058 | €4,335 | +€1,277 | +41.8% |
| Total equity and liabilities | 10/49 | €139,739 | €118,874 | -€20,866 | -14.9% |
| Equity | 10/15 | €21,008 | €48,951 | +€27,943 | +133.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €548 | €28,491 | +€27,943 | +5100.5% |
| Amounts payable | 17/49 | €118,732 | €69,923 | -€48,809 | -41.1% |
| Amounts payable within one year | 42/48 | €118,732 | €69,923 | -€48,809 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,266 | +€9,266 | |
| Trade debts | 44 | €3,921 | €1,115 | -€2,807 | -71.6% |
| Suppliers | 440/4 | €3,921 | €1,115 | -€2,807 | -71.6% |
| Taxes, remuneration and social security | 45 | €14,810 | €4,710 | -€10,101 | -68.2% |
| Taxes | 450/3 | €14,810 | €4,710 | -€10,101 | -68.2% |
| Other amounts payable | 47/48 | €100,000 | €54,833 | -€45,167 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €2,010 | +€159 | +8.6% |
| Other operating charges | 640/8 | €532 | €597 | +€65 | +12.2% |
| Non-recurring operating charges | 66A | €262 | €63 | -€199 | -75.9% |
| Gross operating margin | 9900 | €129,827 | €107,720 | -€22,107 | -17.0% |
| Operating profit (loss) | 9901 | €127,182 | €105,050 | -€22,133 | -17.4% |
| Financial income | 75/76B | €1,071 | €932 | -€139 | -13.0% |
| Recurring financial income | 75 | €1,071 | €932 | -€139 | -13.0% |
| Financial charges | 65/66B | €5,950 | €5,172 | -€779 | -13.1% |
| Recurring financial charges | 65 | €5,950 | €5,172 | -€779 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €122,304 | €100,810 | -€21,493 | -17.6% |
| Income taxes | 67/77 | €26,648 | €22,867 | -€3,781 | -14.2% |
| Profit (loss) for the period | 9904 | €95,656 | €77,943 | -€17,713 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,656 | €77,943 | -€17,713 | -18.5% |
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 11 October 2026 via checked.be.