OPTIMITRAC: 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.
OPTIMITRAC
Largest movements
- Tangible fixed assets -€56,002
down €56,002 (-24.3%), from €230,656 to €174,654
- Cash +€19,238
up €19,238 (+18.2%), from €105,452 to €124,690
mainly Depreciation (+€56,002) and Stocks and contracts (+€15,692)
- Stocks and contracts -€15,692
down €15,692 (-32.7%), from €48,045 to €32,353
- Receivables within one year +€7,238
up €7,238 (+25.4%), from €28,466 to €35,704
of which Other amounts receivable: +€7,500
- Debts after one year -€32,300
down €32,300 (-18.1%), from €178,900 to €146,600
- Other debts -€19,342
down €19,342 (-43.0%), from €44,955 to €25,613
- Profit (loss) carried forward +€11,320
up €11,320 (+15.0%), from €75,314 to €86,634
- Investment grants -€6,072
down €6,072 (-19.4%), from €31,292 to €25,220
- Gross operating margin -€43,537
down €43,537 (-40.4%), from €107,833 to €64,297
- Taxes -€9,139
down €9,139 (-76.6%), from €11,934 to €2,795
- Financial income +€3,732
up €3,732 (+61.0%), from €6,117 to €9,849
- Write-downs -€2,834
no longer reported in 2025 (was €2,834)
- Depreciation -€1,922
down €1,922 (-3.3%), from €57,924 to €56,002
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 | €415,941 | €370,824 | -€45,117 | -10.8% |
| Fixed assets | 21/28 | €230,656 | €174,654 | -€56,002 | -24.3% |
| Tangible fixed assets | 22/27 | €230,656 | €174,654 | -€56,002 | -24.3% |
| Plant, machinery and equipment | 23 | €230,656 | €174,654 | -€56,002 | -24.3% |
| Current assets | 29/58 | €185,286 | €196,170 | +€10,884 | +5.9% |
| Stocks and contracts in progress | 3 | €48,045 | €32,353 | -€15,692 | -32.7% |
| Stocks | 30/36 | €48,045 | €32,353 | -€15,692 | -32.7% |
| Amounts receivable within one year | 40/41 | €28,466 | €35,704 | +€7,238 | +25.4% |
| Trade receivables | 40 | €28,466 | €28,204 | -€262 | -0.9% |
| Other amounts receivable | 41 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €105,452 | €124,690 | +€19,238 | +18.2% |
| Deferred charges and accrued income | 490/1 | €3,324 | €3,424 | +€100 | +3.0% |
| Total equity and liabilities | 10/49 | €415,941 | €370,824 | -€45,117 | -10.8% |
| Equity | 10/15 | €125,206 | €130,454 | +€5,248 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,314 | €86,634 | +€11,320 | +15.0% |
| Investment grants | 15 | €31,292 | €25,220 | -€6,072 | -19.4% |
| Amounts payable | 17/49 | €290,735 | €240,370 | -€50,366 | -17.3% |
| Amounts payable after more than one year | 17 | €178,900 | €146,600 | -€32,300 | -18.1% |
| Financial debts | 170/4 | €178,900 | €146,600 | -€32,300 | -18.1% |
| Amounts payable within one year | 42/48 | €111,835 | €93,770 | -€18,066 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €32,300 | €32,300 | = | 0.0% |
| Trade debts | 44 | €17,931 | €21,663 | +€3,732 | +20.8% |
| Suppliers | 440/4 | €17,931 | €21,663 | +€3,732 | +20.8% |
| Taxes, remuneration and social security | 45 | €16,650 | €14,193 | -€2,457 | -14.8% |
| Taxes | 450/3 | €16,650 | €14,193 | -€2,457 | -14.8% |
| Other amounts payable | 47/48 | €44,955 | €25,613 | -€19,342 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,924 | €56,002 | -€1,922 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,834 | - | -€2,834 | |
| Other operating charges | 640/8 | €317 | €307 | -€10 | -3.2% |
| Gross operating margin | 9900 | €107,833 | €64,297 | -€43,537 | -40.4% |
| Operating profit (loss) | 9901 | €46,759 | €7,988 | -€38,771 | -82.9% |
| Financial income | 75/76B | €6,117 | €9,849 | +€3,732 | +61.0% |
| Recurring financial income | 75 | €6,117 | €9,849 | +€3,732 | +61.0% |
| Financial charges | 65/66B | €4,229 | €3,722 | -€507 | -12.0% |
| Recurring financial charges | 65 | €4,229 | €3,722 | -€507 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €48,647 | €14,115 | -€34,532 | -71.0% |
| Income taxes | 67/77 | €11,934 | €2,795 | -€9,139 | -76.6% |
| Profit (loss) for the period | 9904 | €36,713 | €11,320 | -€25,393 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,713 | €11,320 | -€25,393 | -69.2% |
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 29 September 2026 via checked.be.