OPTIMISIS SOLUTIONS: 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.
OPTIMISIS SOLUTIONS
Largest movements
- Tangible fixed assets +€29,280
up €29,280 (+76.4%), from €38,328 to €67,607
of which Furniture and vehicles: +€35,710
- Receivables within one year +€3,115
up €3,115 (+37.1%), from €8,391 to €11,506
of which Trade receivables: +€3,104
- Profit (loss) carried forward +€34,711
up €34,711 (+54.0%), from €64,331 to €99,043
- Tax, wage and social debts -€2,997
down €2,997 (-16.8%), from €17,883 to €14,886
- Depreciation +€7,574
up €7,574 (+96.5%), from €7,846 to €15,419
- Taxes -€2,556
down €2,556 (-16.8%), from €15,243 to €12,687
- Gross operating margin -€2,502
down €2,502 (-3.8%), from €66,365 to €63,863
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 | €144,594 | €177,338 | +€32,744 | +22.6% |
| Fixed assets | 21/28 | €38,328 | €67,607 | +€29,280 | +76.4% |
| Tangible fixed assets | 22/27 | €38,328 | €67,607 | +€29,280 | +76.4% |
| Furniture and vehicles | 24 | €833 | €36,543 | +€35,710 | +4287.6% |
| Other tangible fixed assets | 26 | €37,495 | €31,064 | -€6,431 | -17.2% |
| Current assets | 29/58 | €106,266 | €109,730 | +€3,464 | +3.3% |
| Amounts receivable within one year | 40/41 | €8,391 | €11,506 | +€3,115 | +37.1% |
| Trade receivables | 40 | €8,391 | €11,495 | +€3,104 | +37.0% |
| Other amounts receivable | 41 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €96,948 | €97,603 | +€655 | +0.7% |
| Deferred charges and accrued income | 490/1 | €926 | €621 | -€305 | -32.9% |
| Total equity and liabilities | 10/49 | €144,594 | €177,338 | +€32,744 | +22.6% |
| Equity | 10/15 | €67,331 | €102,043 | +€34,711 | +51.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,331 | €99,043 | +€34,711 | +54.0% |
| Amounts payable | 17/49 | €77,262 | €75,295 | -€1,967 | -2.5% |
| Amounts payable within one year | 42/48 | €77,196 | €75,228 | -€1,968 | -2.5% |
| Trade debts | 44 | €1,216 | €1,835 | +€619 | +50.9% |
| Suppliers | 440/4 | €1,216 | €1,835 | +€619 | +50.9% |
| Taxes, remuneration and social security | 45 | €17,883 | €14,886 | -€2,997 | -16.8% |
| Taxes | 450/3 | €17,883 | €14,886 | -€2,997 | -16.8% |
| Other amounts payable | 47/48 | €58,097 | €58,506 | +€409 | +0.7% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,846 | €15,419 | +€7,574 | +96.5% |
| Other operating charges | 640/8 | €1,139 | €989 | -€149 | -13.1% |
| Gross operating margin | 9900 | €66,365 | €63,863 | -€2,502 | -3.8% |
| Operating profit (loss) | 9901 | €57,380 | €47,454 | -€9,926 | -17.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €50 | €55 | +€6 | +11.3% |
| Recurring financial charges | 65 | €50 | €55 | +€6 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €57,330 | €47,399 | -€9,932 | -17.3% |
| Income taxes | 67/77 | €15,243 | €12,687 | -€2,556 | -16.8% |
| Profit (loss) for the period | 9904 | €42,087 | €34,711 | -€7,376 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,087 | €34,711 | -€7,376 | -17.5% |
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 29 September 2026 via checked.be.