Optimiro: 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.
Optimiro
Largest movements
- Tangible fixed assets -€10,051
down €10,051 (-25.1%), from €39,983 to €29,933
of which Furniture and vehicles: -€6,538
- Receivables within one year +€9,048
up €9,048 (+23.0%), from €39,335 to €48,383
of which Trade receivables: +€9,001
- Cash +€6,792
up €6,792 (+32.1%), from €21,162 to €27,954
mainly Net result for the year (+€22,880) and Depreciation (+€10,482)
- Intangible fixed assets -€2,726
down €2,726 (-60.1%), from €4,536 to €1,811
- Other debts -€24,412
down €24,412 (-50.5%), from €48,343 to €23,931
- Profit (loss) carried forward +€22,880
up €22,880 (+63.9%), from €35,831 to €58,712
- Tax, wage and social debts +€8,446
up €8,446 (+74.8%), from €11,296 to €19,742
of which Taxes: +€8,446
- Trade debts -€4,311
down €4,311 (-61.2%), from €7,046 to €2,735
- Gross operating margin -€15,252
down €15,252 (-27.7%), from €55,137 to €39,885
- Depreciation -€6,087
down €6,087 (-36.7%), from €16,569 to €10,482
- Taxes -€2,158
down €2,158 (-27.8%), from €7,768 to €5,610
- Other operating charges +€665
up €665, from €0 to €665
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 | €105,017 | €108,081 | +€3,064 | +2.9% |
| Fixed assets | 21/28 | €44,520 | €31,743 | -€12,776 | -28.7% |
| Intangible fixed assets | 21 | €4,536 | €1,811 | -€2,726 | -60.1% |
| Tangible fixed assets | 22/27 | €39,983 | €29,933 | -€10,051 | -25.1% |
| Plant, machinery and equipment | 23 | €16,050 | €12,537 | -€3,513 | -21.9% |
| Furniture and vehicles | 24 | €23,933 | €17,395 | -€6,538 | -27.3% |
| Current assets | 29/58 | €60,497 | €76,337 | +€15,840 | +26.2% |
| Amounts receivable within one year | 40/41 | €39,335 | €48,383 | +€9,048 | +23.0% |
| Trade receivables | 40 | €39,335 | €48,336 | +€9,001 | +22.9% |
| Other amounts receivable | 41 | €0 | €46 | +€46 | |
| Cash at bank and in hand | 54/58 | €21,162 | €27,954 | +€6,792 | +32.1% |
| Total equity and liabilities | 10/49 | €105,017 | €108,081 | +€3,064 | +2.9% |
| Equity | 10/15 | €38,331 | €61,212 | +€22,880 | +59.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,831 | €58,712 | +€22,880 | +63.9% |
| Amounts payable | 17/49 | €66,685 | €46,869 | -€19,816 | -29.7% |
| Amounts payable within one year | 42/48 | €66,685 | €46,869 | -€19,816 | -29.7% |
| Financial debts | 43 | - | €460 | +€460 | |
| Credit institutions | 430/8 | - | €460 | +€460 | |
| Trade debts | 44 | €7,046 | €2,735 | -€4,311 | -61.2% |
| Suppliers | 440/4 | €7,046 | €2,735 | -€4,311 | -61.2% |
| Taxes, remuneration and social security | 45 | €11,296 | €19,742 | +€8,446 | +74.8% |
| Taxes | 450/3 | €11,296 | €19,742 | +€8,446 | +74.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €48,343 | €23,931 | -€24,412 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,569 | €10,482 | -€6,087 | -36.7% |
| Other operating charges | 640/8 | €0 | €665 | +€665 | |
| Gross operating margin | 9900 | €55,137 | €39,885 | -€15,252 | -27.7% |
| Operating profit (loss) | 9901 | €38,568 | €28,739 | -€9,829 | -25.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €123 | €248 | +€125 | +101.7% |
| Recurring financial charges | 65 | €123 | €248 | +€125 | +101.7% |
| Profit (loss) for the period before taxes | 9903 | €38,445 | €28,490 | -€9,954 | -25.9% |
| Income taxes | 67/77 | €7,768 | €5,610 | -€2,158 | -27.8% |
| Profit (loss) for the period | 9904 | €30,676 | €22,880 | -€7,796 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,676 | €22,880 | -€7,796 | -25.4% |
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 5 October 2026 via checked.be.