OPTIMORG: 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.
What changed
OPTIMORG
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€54,743
2024 · €49,916+€4,827
Equity
€3.6m
2024 · €3.6m-€12,757
Cash
€161,785
2024 · €178,448-€16,663
Balance sheet total
€4.2m
2024 · €4.2m-€17,288
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€64,919
up €64,919 (+151%), from €43,000 to €107,919
- Debts after one year -€57,345
down €57,345 (-14.0%), from €410,811 to €353,466
Income statement
- Gross operating margin +€21,334
up €21,334 (+16.6%), from €128,737 to €150,070
- Taxes +€13,171
up €13,171 (+60.8%), from €21,652 to €34,823
- Depreciation +€8,999
up €8,999 (+20.6%), from €43,658 to €52,657
- Financial income +€7,369
up €7,369 (+172%), from €4,276 to €11,645
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
€49,916
Gross operating margin
+€21,334
Depreciation
-€8,999
Other operating charges
-€771
Financial income
+€7,369
Financial charges
-€935
Taxes
-€13,171
Result 2025
€54,743
raises the resultlowers the result
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.
From operations
+€156,157
Investment
-€49,478
Financing
-€123,342
Cash 2024
€178,448
From operations (derived)
+€156,157
Net result for the year
+€54,743
Depreciation
+€52,657
Receivables within one year
-€3,140
Deferred charges and accrued income
+€587
Trade debts
-€27,217
Tax, wage and social debts
+€11,195
Other debts
+€64,919
Accrued charges and deferred income
+€2,414
Investment (derived)
-€49,478
Investment in fixed assets (net)
-€89,507
Current investments
+€40,029
Financing
-€123,342
Debts after one year
-€57,345
Current portion of long-term debt
+€1,503
Contributions, distributions and other
-€67,500
Cash 2025
€161,785
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,216,776 | €4,199,488 | -€17,288 | -0.4% |
| Fixed assets | 21/28 | €3,325,986 | €3,362,836 | +€36,850 | +1.1% |
| Tangible fixed assets | 22/27 | €950,442 | €987,292 | +€36,850 | +3.9% |
| Land and buildings | 22 | €912,163 | €960,137 | +€47,974 | +5.3% |
| Furniture and vehicles | 24 | €38,279 | €27,154 | -€11,124 | -29.1% |
| Financial fixed assets | 28 | €2,375,544 | €2,375,544 | = | 0.0% |
| Current assets | 29/58 | €890,791 | €836,652 | -€54,139 | -6.1% |
| Amounts receivable within one year | 40/41 | €107,829 | €110,969 | +€3,140 | +2.9% |
| Trade receivables | 40 | €96,040 | €110,969 | +€14,929 | +15.5% |
| Other amounts receivable | 41 | €11,789 | €0 | -€11,789 | -100% |
| Current investments | 50/53 | €603,357 | €563,328 | -€40,029 | -6.6% |
| Cash at bank and in hand | 54/58 | €178,448 | €161,785 | -€16,663 | -9.3% |
| Deferred charges and accrued income | 490/1 | €1,157 | €570 | -€587 | -50.7% |
| Total equity and liabilities | 10/49 | €4,216,776 | €4,199,488 | -€17,288 | -0.4% |
| Equity | 10/15 | €3,632,671 | €3,619,914 | -€12,757 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,259,860 | €1,246,360 | -€13,500 | -1.1% |
| Distributable reserves | 133 | €1,259,860 | €1,246,360 | -€13,500 | -1.1% |
| Profit (loss) carried forward | 14 | €2,354,211 | €2,354,954 | +€743 | 0.0% |
| Amounts payable | 17/49 | €584,106 | €579,574 | -€4,532 | -0.8% |
| Amounts payable after more than one year | 17 | €410,811 | €353,466 | -€57,345 | -14.0% |
| Financial debts | 170/4 | €410,811 | €353,466 | -€57,345 | -14.0% |
| Amounts payable within one year | 42/48 | €173,295 | €223,694 | +€50,399 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €55,842 | €57,345 | +€1,503 | +2.7% |
| Trade debts | 44 | €38,982 | €11,765 | -€27,217 | -69.8% |
| Suppliers | 440/4 | €38,982 | €11,765 | -€27,217 | -69.8% |
| Taxes, remuneration and social security | 45 | €35,470 | €46,665 | +€11,195 | +31.6% |
| Taxes | 450/3 | €30,875 | €46,665 | +€15,790 | +51.1% |
| Remuneration and social security | 454/9 | €4,595 | €0 | -€4,595 | -100% |
| Other amounts payable | 47/48 | €43,000 | €107,919 | +€64,919 | +151% |
| Accrued charges and deferred income | 492/3 | - | €2,414 | +€2,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,658 | €52,657 | +€8,999 | +20.6% |
| Other operating charges | 640/8 | €2,538 | €3,308 | +€771 | +30.4% |
| Gross operating margin | 9900 | €128,737 | €150,070 | +€21,334 | +16.6% |
| Operating profit (loss) | 9901 | €82,541 | €94,105 | +€11,564 | +14.0% |
| Financial income | 75/76B | €4,276 | €11,645 | +€7,369 | +172% |
| Recurring financial income | 75 | €4,276 | €11,645 | +€7,369 | +172% |
| Financial charges | 65/66B | €15,249 | €16,184 | +€935 | +6.1% |
| Recurring financial charges | 65 | €15,249 | €16,184 | +€935 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €71,568 | €89,566 | +€17,998 | +25.1% |
| Income taxes | 67/77 | €21,652 | €34,823 | +€13,171 | +60.8% |
| Profit (loss) for the period | 9904 | €49,916 | €54,743 | +€4,827 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,916 | €54,743 | +€4,827 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.