OPTIMISE4IT: 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.
OPTIMISE4IT
Largest movements
- Tangible fixed assets -€24,298
down €24,298 (-7.1%), from €341,835 to €317,537
of which Land and buildings: -€21,622
- Cash -€13,102
down €13,102 (-28.3%), from €46,329 to €33,227
mainly Contributions, distributions and other (-€22,380) and Debts after one year (-€18,387)
- Receivables within one year -€8,259
down €8,259 (-32.6%), from €25,322 to €17,063
of which Trade receivables: -€23,197
- Reserves -€22,380
down €22,380 (-26.1%), from €85,596 to €63,215
- Debts after one year -€18,387
down €18,387 (-6.8%), from €269,518 to €251,131
- Tax, wage and social debts -€16,160
down €16,160 (-95.2%), from €16,969 to €809
- Other debts +€11,477
up €11,477 (+121.3%), from €9,460 to €20,938
- Gross operating margin -€20,750
down €20,750 (-33.9%), from €61,124 to €40,374
- Taxes -€5,667
down €5,667 (-64.2%), from €8,826 to €3,159
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 | €418,680 | €371,434 | -€47,246 | -11.3% |
| Fixed assets | 21/28 | €341,835 | €317,537 | -€24,298 | -7.1% |
| Tangible fixed assets | 22/27 | €341,835 | €317,537 | -€24,298 | -7.1% |
| Land and buildings | 22 | €330,996 | €309,374 | -€21,622 | -6.5% |
| Plant, machinery and equipment | 23 | €7,974 | €7,301 | -€673 | -8.4% |
| Furniture and vehicles | 24 | €2,865 | €862 | -€2,003 | -69.9% |
| Current assets | 29/58 | €76,846 | €53,897 | -€22,949 | -29.9% |
| Amounts receivable within one year | 40/41 | €25,322 | €17,063 | -€8,259 | -32.6% |
| Trade receivables | 40 | €25,008 | €1,811 | -€23,197 | -92.8% |
| Other amounts receivable | 41 | €314 | €15,252 | +€14,938 | +4759.2% |
| Cash at bank and in hand | 54/58 | €46,329 | €33,227 | -€13,102 | -28.3% |
| Deferred charges and accrued income | 490/1 | €5,195 | €3,607 | -€1,587 | -30.6% |
| Total equity and liabilities | 10/49 | €418,680 | €371,434 | -€47,246 | -11.3% |
| Equity | 10/15 | €98,102 | €74,771 | -€23,331 | -23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,596 | €63,215 | -€22,380 | -26.1% |
| Distributable reserves | 133 | €85,596 | €63,215 | -€22,380 | -26.1% |
| Profit (loss) carried forward | 14 | €6,307 | €5,356 | -€951 | -15.1% |
| Amounts payable | 17/49 | €320,578 | €296,663 | -€23,915 | -7.5% |
| Amounts payable after more than one year | 17 | €269,518 | €251,131 | -€18,387 | -6.8% |
| Financial debts | 170/4 | €269,518 | €251,131 | -€18,387 | -6.8% |
| Amounts payable within one year | 42/48 | €50,867 | €45,334 | -€5,533 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €21,319 | €20,316 | -€1,004 | -4.7% |
| Trade debts | 44 | €3,118 | €3,271 | +€153 | +4.9% |
| Suppliers | 440/4 | €3,118 | €3,271 | +€153 | +4.9% |
| Taxes, remuneration and social security | 45 | €16,969 | €809 | -€16,160 | -95.2% |
| Taxes | 450/3 | €16,969 | €809 | -€16,160 | -95.2% |
| Other amounts payable | 47/48 | €9,460 | €20,938 | +€11,477 | +121.3% |
| Accrued charges and deferred income | 492/3 | €193 | €198 | +€6 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,984 | €25,054 | +€70 | +0.3% |
| Other operating charges | 640/8 | €4,389 | €4,611 | +€222 | +5.1% |
| Gross operating margin | 9900 | €61,124 | €40,374 | -€20,750 | -33.9% |
| Operating profit (loss) | 9901 | €31,751 | €10,709 | -€21,042 | -66.3% |
| Financial income | 75/76B | €24 | €7 | -€17 | -72.6% |
| Recurring financial income | 75 | €24 | €7 | -€17 | -72.6% |
| Financial charges | 65/66B | €8,401 | €8,508 | +€108 | +1.3% |
| Recurring financial charges | 65 | €8,401 | €8,508 | +€108 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €23,374 | €2,208 | -€21,167 | -90.6% |
| Income taxes | 67/77 | €8,826 | €3,159 | -€5,667 | -64.2% |
| Profit (loss) for the period | 9904 | €14,548 | -€951 | -€15,499 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,548 | -€951 | -€15,499 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.