OPTIMIT: 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.
OPTIMIT
Largest movements
- Receivables within one year -€9,450
down €9,450 (-92.3%), from €10,234 to €784
of which Trade receivables: -€5,535
- Cash +€391
up €391 (+4.4%), from €8,832 to €9,223
mainly Other debts (+€29,000) and Receivables within one year (+€9,450)
- Other debts +€29,000
up €29,000 (+8.7%), from €333,550 to €362,550
- Profit (loss) carried forward -€22,690
down €22,690 (-3.8%), from -€593,445 to -€616,135
- Trade debts -€15,833
down €15,833 (-72.0%), from €21,988 to €6,155
- Tax, wage and social debts +€469
new in 2025: €469
- Staff costs -€114,407
no longer reported in 2025 (was €114,407)
- Services and other goods -€27,054
down €27,054 (-81.7%), from €33,115 to €6,061
- Turnover -€10,294
no longer reported in 2025 (was €10,294)
- Other operating income -€7,124
down €7,124 (-99.5%), from €7,160 to €36
- Financial charges +€406
up €406 (+2.6%), from €15,452 to €15,858
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 | €19,232 | €10,178 | -€9,054 | -47.1% |
| Fixed assets | 21/28 | €166 | €166 | = | 0.0% |
| Financial fixed assets | 28 | €166 | €166 | = | 0.0% |
| Other financial fixed assets | 284/8 | €166 | €166 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €166 | €166 | = | 0.0% |
| Current assets | 29/58 | €19,066 | €10,012 | -€9,054 | -47.5% |
| Amounts receivable within one year | 40/41 | €10,234 | €784 | -€9,450 | -92.3% |
| Trade receivables | 40 | €6,102 | €567 | -€5,535 | -90.7% |
| Other amounts receivable | 41 | €4,132 | €217 | -€3,915 | -94.7% |
| Cash at bank and in hand | 54/58 | €8,832 | €9,223 | +€391 | +4.4% |
| Deferred charges and accrued income | 490/1 | - | €5 | +€5 | |
| Total equity and liabilities | 10/49 | €19,232 | €10,178 | -€9,054 | -47.1% |
| Equity | 10/15 | -€336,306 | -€358,996 | -€22,690 | -6.7% |
| Contributions | 10/11 | €254,639 | €254,639 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€593,445 | -€616,135 | -€22,690 | -3.8% |
| Amounts payable | 17/49 | €355,538 | €369,174 | +€13,636 | +3.8% |
| Amounts payable within one year | 42/48 | €355,538 | €369,174 | +€13,636 | +3.8% |
| Trade debts | 44 | €21,988 | €6,155 | -€15,833 | -72.0% |
| Suppliers | 440/4 | €21,988 | €6,155 | -€15,833 | -72.0% |
| Taxes, remuneration and social security | 45 | - | €469 | +€469 | |
| Remuneration and social security | 454/9 | - | €469 | +€469 | |
| Other amounts payable | 47/48 | €333,550 | €362,550 | +€29,000 | +8.7% |
| Operating income | 70/76A | €17,454 | €36 | -€17,418 | -99.8% |
| Turnover | 70 | €10,294 | - | -€10,294 | |
| Other operating income | 74 | €7,160 | €36 | -€7,124 | -99.5% |
| Operating charges | 60/66A | €148,047 | €6,868 | -€141,179 | -95.4% |
| Services and other goods | 61 | €33,115 | €6,061 | -€27,054 | -81.7% |
| Remuneration, social security and pensions | 62 | €114,407 | - | -€114,407 | |
| Other operating charges | 640/8 | €525 | €807 | +€282 | +53.7% |
| Operating profit (loss) | 9901 | -€130,593 | -€6,832 | +€123,761 | +94.8% |
| Financial charges | 65/66B | €15,452 | €15,858 | +€406 | +2.6% |
| Recurring financial charges | 65 | €15,452 | €15,858 | +€406 | +2.6% |
| Debt charges | 650 | €14,984 | €15,382 | +€398 | +2.7% |
| Other financial charges | 652/9 | €468 | €476 | +€8 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€146,045 | -€22,690 | +€123,355 | +84.5% |
| Income taxes | 67/77 | €360 | - | -€360 | |
| Taxes | 670/3 | €360 | - | -€360 | |
| Profit (loss) for the period | 9904 | -€146,405 | -€22,690 | +€123,715 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€146,405 | -€22,690 | +€123,715 | +84.5% |
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 8 October 2026 via checked.be.