OPTIMON: 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.
OPTIMON
Largest movements
- Receivables within one year +€45,727
up €45,727 (+414.6%), from €11,028 to €56,755
of which Trade receivables: +€49,023
- Tangible fixed assets -€12,243
down €12,243 (-48.8%), from €25,071 to €12,828
of which Furniture and vehicles: -€10,510
- Cash -€10,435
down €10,435 (-21.5%), from €48,433 to €37,998
mainly Receivables within one year (-€45,727) and Current investments (-€4,500)
- Current investments +€4,500
new in 2025: €4,500
- Reserves +€17,212
up €17,212 (+44.2%), from €38,948 to €56,160
- Tax, wage and social debts +€8,600
up €8,600 (+2635.2%), from €326 to €8,926
- Trade debts +€4,872
up €4,872 (+298.0%), from €1,635 to €6,507
- Debts after one year -€2,959
down €2,959 (-73.2%), from €4,043 to €1,084
- Gross operating margin +€20,682
up €20,682 (+81.0%), from €25,522 to €46,204
- Taxes +€6,856
up €6,856 (+105.9%), from €6,472 to €13,328
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 | €85,587 | €112,895 | +€27,308 | +31.9% |
| Fixed assets | 21/28 | €25,071 | €12,828 | -€12,243 | -48.8% |
| Tangible fixed assets | 22/27 | €25,071 | €12,828 | -€12,243 | -48.8% |
| Furniture and vehicles | 24 | €18,225 | €7,716 | -€10,510 | -57.7% |
| Other tangible fixed assets | 26 | €6,845 | €5,112 | -€1,733 | -25.3% |
| Current assets | 29/58 | €60,516 | €100,067 | +€39,551 | +65.4% |
| Amounts receivable within one year | 40/41 | €11,028 | €56,755 | +€45,727 | +414.6% |
| Trade receivables | 40 | - | €49,023 | +€49,023 | |
| Other amounts receivable | 41 | €11,028 | €7,732 | -€3,296 | -29.9% |
| Current investments | 50/53 | - | €4,500 | +€4,500 | |
| Cash at bank and in hand | 54/58 | €48,433 | €37,998 | -€10,435 | -21.5% |
| Deferred charges and accrued income | 490/1 | €1,054 | €814 | -€240 | -22.8% |
| Total equity and liabilities | 10/49 | €85,587 | €112,895 | +€27,308 | +31.9% |
| Equity | 10/15 | €79,166 | €96,378 | +€17,212 | +21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €38,948 | €56,160 | +€17,212 | +44.2% |
| Distributable reserves | 133 | €38,948 | €56,160 | +€17,212 | +44.2% |
| Profit (loss) carried forward | 14 | €21,626 | €21,626 | = | 0.0% |
| Amounts payable | 17/49 | €6,420 | €16,517 | +€10,096 | +157.3% |
| Amounts payable after more than one year | 17 | €4,043 | €1,084 | -€2,959 | -73.2% |
| Other amounts payable | 178/9 | €4,043 | €1,084 | -€2,959 | -73.2% |
| Amounts payable within one year | 42/48 | €1,961 | €15,433 | +€13,472 | +686.9% |
| Trade debts | 44 | €1,635 | €6,507 | +€4,872 | +298.0% |
| Suppliers | 440/4 | €1,635 | €6,507 | +€4,872 | +298.0% |
| Taxes, remuneration and social security | 45 | €326 | €8,926 | +€8,600 | +2635.2% |
| Taxes | 450/3 | €326 | €8,926 | +€8,600 | +2635.2% |
| Accrued charges and deferred income | 492/3 | €417 | - | -€417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,578 | €14,593 | +€15 | +0.1% |
| Other operating charges | 640/8 | €1,131 | €997 | -€134 | -11.8% |
| Gross operating margin | 9900 | €25,522 | €46,204 | +€20,682 | +81.0% |
| Operating profit (loss) | 9901 | €9,814 | €30,614 | +€20,800 | +212.0% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | €278 | €274 | -€4 | -1.4% |
| Recurring financial charges | 65 | €278 | €274 | -€4 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €9,536 | €30,540 | +€21,004 | +220.3% |
| Income taxes | 67/77 | €6,472 | €13,328 | +€6,856 | +105.9% |
| Profit (loss) for the period | 9904 | €3,064 | €17,212 | +€14,148 | +461.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,064 | €17,212 | +€14,148 | +461.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.