OPTIMIZE 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.
OPTIMIZE SOLUTIONS
Largest movements
- Tangible fixed assets -€21,285
down €21,285 (-7.7%), from €276,992 to €255,707
of which Leasing and similar rights: -€11,561
- Receivables after one year -€12,000
down €12,000 (-48.0%), from €25,000 to €13,000
- Cash +€8,650
up €8,650 (+267.2%), from €3,237 to €11,887
mainly Net result for the year (+€29,586) and Depreciation (+€24,153)
- Receivables within one year -€4,901
down €4,901 (-14.6%), from €33,475 to €28,575
of which Other amounts receivable: -€4,364
- Debts after one year -€25,586
down €25,586 (-14.3%), from €178,797 to €153,211
- Trade debts -€10,385
down €10,385 (-82.8%), from €12,545 to €2,160
- Reserves +€8,307
up €8,307 (+7.7%), from €108,489 to €116,796
- Gross operating margin +€33,544
up €33,544 (+80.2%), from €41,841 to €75,385
- Taxes +€9,224
up €9,224 (+375.9%), from €2,453 to €11,677
- Financial charges -€1,008
down €1,008 (-9.9%), from €10,173 to €9,165
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 | €340,369 | €311,039 | -€29,329 | -8.6% |
| Fixed assets | 21/28 | €276,992 | €255,707 | -€21,285 | -7.7% |
| Tangible fixed assets | 22/27 | €276,992 | €255,707 | -€21,285 | -7.7% |
| Land and buildings | 22 | €196,256 | €190,575 | -€5,681 | -2.9% |
| Plant, machinery and equipment | 23 | €38,324 | €34,281 | -€4,043 | -10.5% |
| Leasing and similar rights | 25 | €42,412 | €30,851 | -€11,561 | -27.3% |
| Current assets | 29/58 | €63,377 | €55,332 | -€8,044 | -12.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Other amounts receivable | 291 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Amounts receivable within one year | 40/41 | €33,475 | €28,575 | -€4,901 | -14.6% |
| Trade receivables | 40 | €28,429 | €27,892 | -€537 | -1.9% |
| Other amounts receivable | 41 | €5,047 | €683 | -€4,364 | -86.5% |
| Cash at bank and in hand | 54/58 | €3,237 | €11,887 | +€8,650 | +267.2% |
| Deferred charges and accrued income | 490/1 | €1,664 | €1,870 | +€207 | +12.4% |
| Total equity and liabilities | 10/49 | €340,369 | €311,039 | -€29,329 | -8.6% |
| Equity | 10/15 | €114,689 | €122,996 | +€8,307 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,489 | €116,796 | +€8,307 | +7.7% |
| Distributable reserves | 133 | €108,489 | €116,796 | +€8,307 | +7.7% |
| Amounts payable | 17/49 | €225,679 | €188,043 | -€37,637 | -16.7% |
| Amounts payable after more than one year | 17 | €178,797 | €153,211 | -€25,586 | -14.3% |
| Financial debts | 170/4 | €178,797 | €153,211 | -€25,586 | -14.3% |
| Amounts payable within one year | 42/48 | €45,164 | €33,095 | -€12,070 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €24,531 | €25,586 | +€1,056 | +4.3% |
| Trade debts | 44 | €12,545 | €2,160 | -€10,385 | -82.8% |
| Suppliers | 440/4 | €12,545 | €2,160 | -€10,385 | -82.8% |
| Taxes, remuneration and social security | 45 | €6,757 | €4,677 | -€2,080 | -30.8% |
| Taxes | 450/3 | €6,757 | €4,677 | -€2,080 | -30.8% |
| Other amounts payable | 47/48 | €1,332 | €671 | -€660 | -49.6% |
| Accrued charges and deferred income | 492/3 | €1,718 | €1,738 | +€20 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,162 | €24,153 | -€10 | 0.0% |
| Other operating charges | 640/8 | €1,887 | €1,315 | -€572 | -30.3% |
| Gross operating margin | 9900 | €41,841 | €75,385 | +€33,544 | +80.2% |
| Operating profit (loss) | 9901 | €15,792 | €49,918 | +€34,126 | +216.1% |
| Financial income | 75/76B | €882 | €510 | -€372 | -42.1% |
| Recurring financial income | 75 | €882 | €510 | -€372 | -42.1% |
| Financial charges | 65/66B | €10,173 | €9,165 | -€1,008 | -9.9% |
| Recurring financial charges | 65 | €10,173 | €9,165 | -€1,008 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €6,500 | €41,263 | +€34,762 | +534.8% |
| Income taxes | 67/77 | €2,453 | €11,677 | +€9,224 | +375.9% |
| Profit (loss) for the period | 9904 | €4,047 | €29,586 | +€25,539 | +631.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,047 | €29,586 | +€25,539 | +631.1% |
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 28 September 2026 via checked.be.