OPTIMORUM: 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.
OPTIMORUM
Largest movements
- Receivables within one year +€130,798
up €130,798 (+1798.7%), from €7,272 to €138,070
of which Other amounts receivable: +€115,022
- Cash -€35,545
down €35,545 (-49.2%), from €72,253 to €36,708
mainly Receivables within one year (-€130,798) and Other debts (-€127,723)
- Tangible fixed assets -€24,865
down €24,865 (-5.2%), from €481,765 to €456,900
of which Plant, machinery and equipment: -€16,484
- Reserves +€218,150
up €218,150 (+50.6%), from €431,406 to €649,556
of which Distributable reserves: +€218,150
- Other debts -€127,723
down €127,723 (-21.1%), from €604,419 to €476,696
- Tax, wage and social debts -€31,138
down €31,138 (-86.4%), from €36,027 to €4,889
- Accrued charges and deferred income +€14,864
up €14,864 (+4630.5%), from €321 to €15,185
- Financial income +€175,915
up €175,915 (+104091.7%), from €169 to €176,084
- Gross operating margin +€33,840
up €33,840 (+59.7%), from €56,704 to €90,544
- Taxes -€2,131
down €2,131 (-11.6%), from €18,421 to €16,290
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 | €1,188,652 | €1,258,656 | +€70,004 | +5.9% |
| Fixed assets | 21/28 | €1,107,183 | €1,082,098 | -€25,085 | -2.3% |
| Intangible fixed assets | 21 | €986 | €766 | -€220 | -22.3% |
| Tangible fixed assets | 22/27 | €481,765 | €456,900 | -€24,865 | -5.2% |
| Land and buildings | 22 | €220,113 | €213,794 | -€6,319 | -2.9% |
| Plant, machinery and equipment | 23 | €254,103 | €237,619 | -€16,484 | -6.5% |
| Furniture and vehicles | 24 | €7,549 | €5,487 | -€2,062 | -27.3% |
| Financial fixed assets | 28 | €624,432 | €624,432 | = | 0.0% |
| Current assets | 29/58 | €81,469 | €176,558 | +€95,089 | +116.7% |
| Amounts receivable within one year | 40/41 | €7,272 | €138,070 | +€130,798 | +1798.7% |
| Trade receivables | 40 | €7,272 | €23,048 | +€15,776 | +216.9% |
| Other amounts receivable | 41 | - | €115,022 | +€115,022 | |
| Cash at bank and in hand | 54/58 | €72,253 | €36,708 | -€35,545 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,944 | €1,780 | -€164 | -8.4% |
| Total equity and liabilities | 10/49 | €1,188,652 | €1,258,656 | +€70,004 | +5.9% |
| Equity | 10/15 | €443,806 | €661,956 | +€218,150 | +49.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €431,406 | €649,556 | +€218,150 | +50.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €429,546 | €647,696 | +€218,150 | +50.8% |
| Amounts payable | 17/49 | €744,846 | €596,700 | -€148,146 | -19.9% |
| Amounts payable after more than one year | 17 | €95,419 | €89,815 | -€5,604 | -5.9% |
| Financial debts | 170/4 | €95,419 | €89,815 | -€5,604 | -5.9% |
| Amounts payable within one year | 42/48 | €649,106 | €491,700 | -€157,406 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €5,506 | €5,604 | +€98 | +1.8% |
| Trade debts | 44 | €3,154 | €4,511 | +€1,357 | +43.0% |
| Suppliers | 440/4 | €3,154 | €4,511 | +€1,357 | +43.0% |
| Taxes, remuneration and social security | 45 | €36,027 | €4,889 | -€31,138 | -86.4% |
| Taxes | 450/3 | €36,027 | €4,889 | -€31,138 | -86.4% |
| Other amounts payable | 47/48 | €604,419 | €476,696 | -€127,723 | -21.1% |
| Accrued charges and deferred income | 492/3 | €321 | €15,185 | +€14,864 | +4630.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,334 | €27,400 | +€66 | +0.2% |
| Other operating charges | 640/8 | €2,997 | €2,759 | -€238 | -7.9% |
| Non-recurring operating charges | 66A | €58 | €127 | +€69 | +119.0% |
| Gross operating margin | 9900 | €56,704 | €90,544 | +€33,840 | +59.7% |
| Operating profit (loss) | 9901 | €26,315 | €60,258 | +€33,943 | +129.0% |
| Financial income | 75/76B | €169 | €176,084 | +€175,915 | +104091.7% |
| Recurring financial income | 75 | €169 | €176,084 | +€175,915 | +104091.7% |
| Financial charges | 65/66B | €1,933 | €1,902 | -€31 | -1.6% |
| Recurring financial charges | 65 | €1,933 | €1,902 | -€31 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €24,551 | €234,440 | +€209,889 | +854.9% |
| Income taxes | 67/77 | €18,421 | €16,290 | -€2,131 | -11.6% |
| Profit (loss) for the period | 9904 | €6,130 | €218,150 | +€212,020 | +3458.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,130 | €218,150 | +€212,020 | +3458.7% |
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 9 October 2026 via checked.be.