OPTIMO: 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.
OPTIMO
Largest movements
- Financial fixed assets +€2.3m
up €2.3m (+114.8%), from €2.0m to €4.2m
- Cash -€671,390
down €671,390 (-68.8%), from €975,723 to €304,334
mainly Investment in fixed assets (net) (-€2.3m) and Smaller working-capital items (-€5,853)
- Receivables within one year -€110,412
down €110,412 (-96.4%), from €114,484 to €4,071
of which Other amounts receivable: -€108,414
- Other debts +€1.5m
new in 2025: €1.5m
- Financial income -€204,496
down €204,496 (-90.2%), from €226,590 to €22,094
- Taxes -€2,309
down €2,309 (-33.6%), from €6,866 to €4,557
- Financial charges +€208
up €208 (+6.1%), from €3,404 to €3,613
- Gross operating margin +€142
up €142 (+1.4%), from €10,047 to €10,189
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 | €3,049,600 | €4,517,798 | +€1.5m | +48.1% |
| Fixed assets | 21/28 | €1,959,393 | €4,209,393 | +€2.3m | +114.8% |
| Financial fixed assets | 28 | €1,959,393 | €4,209,393 | +€2.3m | +114.8% |
| Current assets | 29/58 | €1,090,207 | €308,405 | -€781,802 | -71.7% |
| Amounts receivable within one year | 40/41 | €114,484 | €4,071 | -€110,412 | -96.4% |
| Trade receivables | 40 | €4,696 | €2,698 | -€1,998 | -42.6% |
| Other amounts receivable | 41 | €109,788 | €1,374 | -€108,414 | -98.7% |
| Cash at bank and in hand | 54/58 | €975,723 | €304,334 | -€671,390 | -68.8% |
| Total equity and liabilities | 10/49 | €3,049,600 | €4,517,798 | +€1.5m | +48.1% |
| Equity | 10/15 | €2,859,205 | €2,883,256 | +€24,051 | +0.8% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €2,559,205 | €2,583,256 | +€24,051 | +0.9% |
| Distributable reserves | 133 | €2,559,205 | €2,583,256 | +€24,051 | +0.9% |
| Amounts payable | 17/49 | €190,395 | €1,634,542 | +€1.4m | +758.5% |
| Amounts payable within one year | 42/48 | €185,183 | €1,634,542 | +€1.4m | +782.7% |
| Current portion of amounts payable after more than one year | 42 | €180,000 | €180,000 | = | 0.0% |
| Trade debts | 44 | €1,629 | €1,262 | -€367 | -22.5% |
| Suppliers | 440/4 | €1,629 | €1,262 | -€367 | -22.5% |
| Taxes, remuneration and social security | 45 | €3,554 | €3,279 | -€274 | -7.7% |
| Taxes | 450/3 | €3,554 | €3,279 | -€274 | -7.7% |
| Other amounts payable | 47/48 | - | €1,450,000 | +€1.5m | |
| Accrued charges and deferred income | 492/3 | €5,212 | - | -€5,212 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €10,047 | €10,189 | +€142 | +1.4% |
| Operating profit (loss) | 9901 | €9,985 | €10,127 | +€142 | +1.4% |
| Financial income | 75/76B | €226,590 | €22,094 | -€204,496 | -90.2% |
| Recurring financial income | 75 | €226,590 | €22,094 | -€204,496 | -90.2% |
| Financial charges | 65/66B | €3,404 | €3,613 | +€208 | +6.1% |
| Recurring financial charges | 65 | €3,404 | €3,613 | +€208 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €233,171 | €28,608 | -€204,562 | -87.7% |
| Income taxes | 67/77 | €6,866 | €4,557 | -€2,309 | -33.6% |
| Profit (loss) for the period | 9904 | €226,304 | €24,051 | -€202,253 | -89.4% |
| Transfer from tax-exempt reserves | 789 | €100,000 | - | -€100,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €326,304 | €24,051 | -€302,253 | -92.6% |
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 10 October 2026 via checked.be.