OptimizIT: 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.
OptimizIT
Largest movements
- Tangible fixed assets +€229,118
up €229,118 (+83.9%), from €273,003 to €502,121
of which Land and buildings: +€212,543
- Cash +€163,174
up €163,174 (+216.7%), from €75,309 to €238,483
mainly Debts after one year (+€289,471) and Net result for the year (+€80,889)
- Debts after one year +€289,471
new in 2026: €289,471
- Other debts +€45,985
up €45,985 (+248.7%), from €18,492 to €64,477
- Reserves +€31,240
up €31,240 (+5.9%), from €531,673 to €562,913
- Tax, wage and social debts +€10,233
up €10,233 (+47.8%), from €21,397 to €31,630
of which Taxes: +€10,233
- Gross operating margin +€58,466
up €58,466 (+64.0%), from €91,389 to €149,855
- Depreciation +€18,259
up €18,259 (+126.2%), from €14,468 to €32,728
- Financial charges +€13,718
up €13,718 (+607.7%), from €2,257 to €15,976
- Taxes +€7,275
up €7,275 (+37.0%), from €19,651 to €26,926
- Financial income +€4,596
up €4,596 (+123.3%), from €3,727 to €8,322
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,921 | €972,569 | +€385,648 | +65.7% |
| Fixed assets | 21/28 | €273,003 | €502,121 | +€229,118 | +83.9% |
| Tangible fixed assets | 22/27 | €273,003 | €502,121 | +€229,118 | +83.9% |
| Land and buildings | 22 | €234,919 | €447,463 | +€212,543 | +90.5% |
| Plant, machinery and equipment | 23 | €586 | €0 | -€586 | -100.0% |
| Furniture and vehicles | 24 | €2,195 | €26,411 | +€24,216 | +1103.3% |
| Other tangible fixed assets | 26 | €35,303 | €28,247 | -€7,056 | -20.0% |
| Current assets | 29/58 | €313,918 | €470,448 | +€156,530 | +49.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €85,931 | €78,359 | -€7,571 | -8.8% |
| Trade receivables | 40 | €75,047 | €78,359 | +€3,313 | +4.4% |
| Other amounts receivable | 41 | €10,884 | €0 | -€10,884 | -100.0% |
| Current investments | 50/53 | €150,586 | €150,586 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,309 | €238,483 | +€163,174 | +216.7% |
| Deferred charges and accrued income | 490/1 | €2,092 | €3,020 | +€928 | +44.4% |
| Total equity and liabilities | 10/49 | €586,921 | €972,569 | +€385,648 | +65.7% |
| Equity | 10/15 | €537,873 | €569,113 | +€31,240 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €531,673 | €562,913 | +€31,240 | +5.9% |
| Distributable reserves | 133 | €531,673 | €562,913 | +€31,240 | +5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,048 | €403,457 | +€354,408 | +722.6% |
| Amounts payable after more than one year | 17 | - | €289,471 | +€289,471 | |
| Financial debts | 170/4 | - | €289,471 | +€289,471 | |
| Amounts payable within one year | 42/48 | €47,267 | €109,928 | +€62,661 | +132.6% |
| Trade debts | 44 | €7,378 | €13,821 | +€6,443 | +87.3% |
| Suppliers | 440/4 | €7,378 | €13,821 | +€6,443 | +87.3% |
| Taxes, remuneration and social security | 45 | €21,397 | €31,630 | +€10,233 | +47.8% |
| Taxes | 450/3 | €21,397 | €31,630 | +€10,233 | +47.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,492 | €64,477 | +€45,985 | +248.7% |
| Accrued charges and deferred income | 492/3 | €1,782 | €4,058 | +€2,276 | +127.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,468 | €32,728 | +€18,259 | +126.2% |
| Other operating charges | 640/8 | €2,123 | €1,658 | -€465 | -21.9% |
| Gross operating margin | 9900 | €91,389 | €149,855 | +€58,466 | +64.0% |
| Operating profit (loss) | 9901 | €74,797 | €115,469 | +€40,671 | +54.4% |
| Financial income | 75/76B | €3,727 | €8,322 | +€4,596 | +123.3% |
| Recurring financial income | 75 | €3,727 | €8,322 | +€4,596 | +123.3% |
| Financial charges | 65/66B | €2,257 | €15,976 | +€13,718 | +607.7% |
| Recurring financial charges | 65 | €2,257 | €15,976 | +€13,718 | +607.7% |
| Profit (loss) for the period before taxes | 9903 | €76,267 | €107,815 | +€31,549 | +41.4% |
| Income taxes | 67/77 | €19,651 | €26,926 | +€7,275 | +37.0% |
| Profit (loss) for the period | 9904 | €56,615 | €80,889 | +€24,274 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,615 | €80,889 | +€24,274 | +42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.