OPTIMMAX: what changed
Two financial 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.
OPTIMMAX
Largest movements
- Receivables within one year -€95,876
down €95,876 (-96.6%), from €99,234 to €3,358
of which Trade receivables: -€85,124
- Tangible fixed assets -€16,381
down €16,381 (-52.7%), from €31,057 to €14,676
- Trade debts -€49,691
down €49,691 (-54.6%), from €90,986 to €41,295
- Profit (loss) carried forward -€47,392
down €47,392 (-131%), from -€36,213 to -€83,605
- Tax, wage and social debts -€18,641
down €18,641 (-92.6%), from €20,123 to €1,482
- Debts after one year -€10,949
down €10,949 (-62.7%), from €17,463 to €6,514
- Other debts +€10,021
new in 2025: €10,021
- Gross operating margin +€24,333
up €24,333 (+46.0%), from -€52,862 to -€28,529
- Depreciation +€1,037
up €1,037 (+6.8%), from €15,344 to €16,381
- Financial charges -€615
down €615 (-24.6%), from €2,502 to €1,887
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,291 | €21,034 | -€112,257 | -84.2% |
| Fixed assets | 21/28 | €31,057 | €14,676 | -€16,381 | -52.7% |
| Tangible fixed assets | 22/27 | €31,057 | €14,676 | -€16,381 | -52.7% |
| Furniture and vehicles | 24 | €31,057 | €14,676 | -€16,381 | -52.7% |
| Current assets | 29/58 | €102,234 | €6,358 | -€95,876 | -93.8% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99,234 | €3,358 | -€95,876 | -96.6% |
| Trade receivables | 40 | €87,729 | €2,605 | -€85,124 | -97.0% |
| Other amounts receivable | 41 | €11,505 | €753 | -€10,752 | -93.5% |
| Total equity and liabilities | 10/49 | €133,291 | €21,034 | -€112,257 | -84.2% |
| Equity | 10/15 | -€16,213 | -€63,605 | -€47,392 | -292% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,213 | -€83,605 | -€47,392 | -131% |
| Amounts payable | 17/49 | €149,504 | €84,639 | -€64,865 | -43.4% |
| Amounts payable after more than one year | 17 | €17,463 | €6,514 | -€10,949 | -62.7% |
| Financial debts | 170/4 | €17,463 | €6,514 | -€10,949 | -62.7% |
| Amounts payable within one year | 42/48 | €132,041 | €78,125 | -€53,916 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €13,203 | €10,949 | -€2,254 | -17.1% |
| Financial debts | 43 | €7,729 | €14,378 | +€6,649 | +86.0% |
| Credit institutions | 430/8 | €7,729 | €14,378 | +€6,649 | +86.0% |
| Trade debts | 44 | €90,986 | €41,295 | -€49,691 | -54.6% |
| Suppliers | 440/4 | €90,986 | €41,295 | -€49,691 | -54.6% |
| Taxes, remuneration and social security | 45 | €20,123 | €1,482 | -€18,641 | -92.6% |
| Taxes | 450/3 | €20,123 | €1,482 | -€18,641 | -92.6% |
| Other amounts payable | 47/48 | - | €10,021 | +€10,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,344 | €16,381 | +€1,037 | +6.8% |
| Other operating charges | 640/8 | €541 | €474 | -€66 | -12.2% |
| Gross operating margin | 9900 | -€52,862 | -€28,529 | +€24,333 | +46.0% |
| Operating profit (loss) | 9901 | -€68,747 | -€45,385 | +€23,362 | +34.0% |
| Financial income | 75/76B | €85 | €4 | -€82 | -95.8% |
| Recurring financial income | 75 | €85 | €4 | -€82 | -95.8% |
| Financial charges | 65/66B | €2,502 | €1,887 | -€615 | -24.6% |
| Recurring financial charges | 65 | €2,502 | €1,887 | -€615 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€71,164 | -€47,269 | +€23,895 | +33.6% |
| Income taxes | 67/77 | €137 | €123 | -€13 | -9.7% |
| Profit (loss) for the period | 9904 | -€71,300 | -€47,392 | +€23,908 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,300 | -€47,392 | +€23,908 | +33.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.