Optimo Management: 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 Management
Largest movements
- Financial fixed assets -€2.3m
no longer reported in 2025 (was €2.3m)
- Receivables within one year +€1.4m
up €1.4m (+294%), from €487,100 to €1.9m
of which Other amounts receivable: +€1.4m
- Cash +€1.1m
up €1.1m (+8,142%), from €13,432 to €1.1m
mainly Investment in fixed assets (net) (+€2.2m) and Net result for the year (+€455,817)
- Reserves +€455,817
up €455,817 (+19.1%), from €2.4m to €2.8m
- Other debts -€199,636
no longer reported in 2025 (was €199,636)
- Financial income -€225,000
down €225,000 (-33.3%), from €675,000 to €450,000
- Gross operating margin +€29,596
up €29,596 (+59.1%), from €50,067 to €79,662
- Taxes -€12,774
down €12,774 (-17.9%), from €71,497 to €58,723
- Financial charges +€1,420
up €1,420 (+69.2%), from €2,052 to €3,472
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
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 | €2,768,480 | €3,034,834 | +€266,354 | +9.6% |
| Fixed assets | 21/28 | €2,266,709 | €7,600 | -€2.3m | -99.7% |
| Tangible fixed assets | 22/27 | €16,709 | €7,600 | -€9,108 | -54.5% |
| Furniture and vehicles | 24 | €16,709 | €7,600 | -€9,108 | -54.5% |
| Financial fixed assets | 28 | €2,250,000 | - | -€2.3m | |
| Current assets | 29/58 | €501,771 | €3,027,234 | +€2.5m | +503% |
| Amounts receivable within one year | 40/41 | €487,100 | €1,918,886 | +€1.4m | +294% |
| Trade receivables | 40 | €12,100 | €18,513 | +€6,413 | +53.0% |
| Other amounts receivable | 41 | €475,000 | €1,900,373 | +€1.4m | +300% |
| Cash at bank and in hand | 54/58 | €13,432 | €1,107,073 | +€1.1m | +8,142% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,275 | +€36 | +2.9% |
| Total equity and liabilities | 10/49 | €2,768,480 | €3,034,834 | +€266,354 | +9.6% |
| Equity | 10/15 | €2,457,389 | €2,913,206 | +€455,817 | +18.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,381,933 | €2,837,750 | +€455,817 | +19.1% |
| Distributable reserves | 133 | €2,381,933 | €2,837,750 | +€455,817 | +19.1% |
| Profit (loss) carried forward | 14 | €55,456 | €55,456 | = | 0.0% |
| Amounts payable | 17/49 | €311,091 | €121,628 | -€189,463 | -60.9% |
| Amounts payable within one year | 42/48 | €311,091 | €121,628 | -€189,463 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €9,399 | - | -€9,399 | |
| Trade debts | 44 | €3,219 | €2,510 | -€709 | -22.0% |
| Suppliers | 440/4 | €3,219 | €2,510 | -€709 | -22.0% |
| Taxes, remuneration and social security | 45 | €98,836 | €119,118 | +€20,281 | +20.5% |
| Taxes | 450/3 | €98,836 | €119,118 | +€20,281 | +20.5% |
| Other amounts payable | 47/48 | €199,636 | - | -€199,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,181 | €10,273 | +€91 | +0.9% |
| Other operating charges | 640/8 | €1,690 | €1,378 | -€312 | -18.5% |
| Gross operating margin | 9900 | €50,067 | €79,662 | +€29,596 | +59.1% |
| Operating profit (loss) | 9901 | €38,196 | €68,012 | +€29,816 | +78.1% |
| Financial income | 75/76B | €675,000 | €450,000 | -€225,000 | -33.3% |
| Recurring financial income | 75 | €675,000 | €450,000 | -€225,000 | -33.3% |
| Financial charges | 65/66B | €2,052 | €3,472 | +€1,420 | +69.2% |
| Recurring financial charges | 65 | €2,052 | €3,472 | +€1,420 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €711,143 | €514,540 | -€196,603 | -27.6% |
| Income taxes | 67/77 | €71,497 | €58,723 | -€12,774 | -17.9% |
| Profit (loss) for the period | 9904 | €639,647 | €455,817 | -€183,829 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €639,647 | €455,817 | -€183,829 | -28.7% |
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 16 October 2026 via checked.be.