OPTIMMO: 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.
What changed
OPTIMMO
NACE 96.999, Other personal services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€128,503
2024 · -€7,084-€121,419
Equity
€2.1m
2024 · €2.2m-€100,201
Cash
€31,757
2024 · €21,813+€9,944
Balance sheet total
€7.5m
2024 · €7.6m-€106,378
Largest movements
Assets
- Receivables within one year -€102,852
down €102,852 (-76.2%), from €134,913 to €32,061
of which Trade receivables: -€99,335
Equity and liabilities
- Current portion of long-term debt -€3.7m
down €3.7m (-99.3%), from €3.8m to €25,488
- Debts after one year +€3.7m
up €3.7m (+252.6%), from €1.5m to €5.2m
of which Financial debts: +€3.7m
- Profit (loss) carried forward -€101,262
down €101,262 (-8.9%), from €1.1m to €1.0m
Income statement
- Gross operating margin -€133,578
down €133,578 (-54.4%), from €245,433 to €111,855
- Financial charges -€6,714
down €6,714 (-3.2%), from €209,856 to €203,142
- Staff costs -€3,508
down €3,508 (-38.7%), from €9,053 to €5,545
- Depreciation -€3,191
down €3,191 (-13.7%), from €23,319 to €20,128
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.
Result 2024
-€7,084
Gross operating margin
-€133,578
Staff costs
+€3,508
Depreciation
+€3,191
Other operating charges
-€1,236
Financial income
+€0
Financial charges
+€6,714
Taxes
-€18
Result 2025
-€128,503
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.
From operations
+€39,104
Investment
-€5,472
Financing
-€23,688
Cash 2024
€21,813
From operations (derived)
+€39,104
Net result for the year
-€128,503
Depreciation
+€20,128
Receivables within one year
+€102,852
Smaller working-capital items
-€1,670
Tax, wage and social debts
+€18,794
Other debts
+€27,504
Investment (derived)
-€5,472
Investment in fixed assets (net)
-€5,472
Financing
-€23,688
Debts after one year
+€3.7m
Current portion of long-term debt
-€3.7m
Short-term financial debts
+€57
Contributions, distributions and other
+€28,303
Cash 2025
€31,757
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,582,064 | €7,475,686 | -€106,378 | -1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,414,922 | €7,400,266 | -€14,656 | -0.2% |
| Tangible fixed assets | 22/27 | €1,219,100 | €1,204,445 | -€14,656 | -1.2% |
| Land and buildings | 22 | €1,190,067 | €1,181,252 | -€8,815 | -0.7% |
| Plant, machinery and equipment | 23 | €28,265 | €23,017 | -€5,248 | -18.6% |
| Furniture and vehicles | 24 | €769 | €176 | -€593 | -77.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €6,195,821 | €6,195,821 | = | 0.0% |
| Current assets | 29/58 | €167,142 | €75,420 | -€91,723 | -54.9% |
| Amounts receivable within one year | 40/41 | €134,913 | €32,061 | -€102,852 | -76.2% |
| Trade receivables | 40 | €131,395 | €32,061 | -€99,335 | -75.6% |
| Other amounts receivable | 41 | €3,517 | €0 | -€3,517 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,813 | €31,757 | +€9,944 | +45.6% |
| Deferred charges and accrued income | 490/1 | €10,416 | €11,602 | +€1,186 | +11.4% |
| Total equity and liabilities | 10/49 | €7,582,064 | €7,475,686 | -€106,378 | -1.4% |
| Equity | 10/15 | €2,199,377 | €2,099,176 | -€100,201 | -4.6% |
| Contributions | 10/11 | €975,000 | €975,000 | = | 0.0% |
| Capital | 10 | €975,000 | €975,000 | = | 0.0% |
| Issued capital | 100 | €975,000 | €975,000 | = | 0.0% |
| Reserves | 13 | €83,827 | €84,888 | +€1,061 | +1.3% |
| Non-distributable reserves | 130/1 | €83,827 | €84,888 | +€1,061 | +1.3% |
| Legal reserve | 130 | - | €84,888 | +€84,888 | |
| Reserves not available under the articles | 1311 | €83,827 | - | -€83,827 | |
| Profit (loss) carried forward | 14 | €1,140,550 | €1,039,289 | -€101,262 | -8.9% |
| Amounts payable | 17/49 | €5,382,687 | €5,376,510 | -€6,177 | -0.1% |
| Amounts payable after more than one year | 17 | €1,463,981 | €5,161,897 | +€3.7m | +252.6% |
| Financial debts | 170/4 | €198,831 | €3,923,342 | +€3.7m | +1873.2% |
| Other amounts payable | 178/9 | €1,265,150 | €1,238,554 | -€26,596 | -2.1% |
| Amounts payable within one year | 42/48 | €3,918,631 | €214,520 | -€3.7m | -94.5% |
| Current portion of amounts payable after more than one year | 42 | €3,775,451 | €25,488 | -€3.7m | -99.3% |
| Financial debts | 43 | - | €57 | +€57 | |
| Credit institutions | 430/8 | - | €57 | +€57 | |
| Trade debts | 44 | €62,953 | €62,450 | -€503 | -0.8% |
| Suppliers | 440/4 | €62,953 | €62,450 | -€503 | -0.8% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €12,664 | €31,457 | +€18,794 | +148.4% |
| Taxes | 450/3 | €11,750 | €31,125 | +€19,374 | +164.9% |
| Remuneration and social security | 454/9 | €913 | €332 | -€581 | -63.6% |
| Other amounts payable | 47/48 | €67,563 | €95,067 | +€27,504 | +40.7% |
| Accrued charges and deferred income | 492/3 | €75 | €93 | +€19 | +24.8% |
| Remuneration, social security and pensions | 62 | €9,053 | €5,545 | -€3,508 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,319 | €20,128 | -€3,191 | -13.7% |
| Other operating charges | 640/8 | €9,981 | €11,217 | +€1,236 | +12.4% |
| Gross operating margin | 9900 | €245,433 | €111,855 | -€133,578 | -54.4% |
| Operating profit (loss) | 9901 | €203,079 | €74,964 | -€128,115 | -63.1% |
| Financial income | 75/76B | €70 | €70 | +€0 | +0.1% |
| Recurring financial income | 75 | €70 | €70 | +€0 | +0.1% |
| Financial charges | 65/66B | €209,856 | €203,142 | -€6,714 | -3.2% |
| Recurring financial charges | 65 | €209,856 | €203,142 | -€6,714 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,707 | -€128,108 | -€121,401 | -1810.1% |
| Income taxes | 67/77 | €377 | €395 | +€18 | +4.8% |
| Profit (loss) for the period | 9904 | -€7,084 | -€128,503 | -€121,419 | -1714.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,084 | -€128,503 | -€121,419 | -1714.0% |
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 28 September 2026 via checked.be.