OPTIMOTION: 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.
OPTIMOTION
Largest movements
- Cash +€20,174
up €20,174 (+811.9%), from €2,485 to €22,658
mainly Net result for the year (+€16,886) and Receivables within one year (+€12,168)
- Receivables within one year -€12,168
down €12,168 (-28.9%), from €42,139 to €29,971
of which Trade receivables: -€16,675
- Tangible fixed assets -€3,218
down €3,218 (-46.6%), from €6,910 to €3,692
of which Plant, machinery and equipment: -€2,187
- Profit (loss) carried forward +€16,886
up €16,886 (+65.6%), from €25,751 to €42,637
- Trade debts -€14,024
down €14,024 (-60.4%), from €23,234 to €9,210
- Tax, wage and social debts +€2,282
up €2,282 (+100.0%), from €2,282 to €4,564
- Gross operating margin +€10,988
up €10,988 (+75.0%), from €14,649 to €25,638
- Taxes +€2,282
up €2,282 (+100.0%), from €2,282 to €4,564
- Financial income +€268
up €268 (+20.0%), from €1,341 to €1,609
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 | €54,767 | €59,911 | +€5,143 | +9.4% |
| Fixed assets | 21/28 | €6,910 | €3,692 | -€3,218 | -46.6% |
| Tangible fixed assets | 22/27 | €6,910 | €3,692 | -€3,218 | -46.6% |
| Plant, machinery and equipment | 23 | €4,346 | €2,158 | -€2,187 | -50.3% |
| Furniture and vehicles | 24 | €2,564 | €1,534 | -€1,030 | -40.2% |
| Current assets | 29/58 | €47,857 | €56,218 | +€8,361 | +17.5% |
| Amounts receivable within one year | 40/41 | €42,139 | €29,971 | -€12,168 | -28.9% |
| Trade receivables | 40 | €16,915 | €240 | -€16,675 | -98.6% |
| Other amounts receivable | 41 | €25,223 | €29,731 | +€4,507 | +17.9% |
| Cash at bank and in hand | 54/58 | €2,485 | €22,658 | +€20,174 | +811.9% |
| Deferred charges and accrued income | 490/1 | €3,234 | €3,589 | +€355 | +11.0% |
| Total equity and liabilities | 10/49 | €54,767 | €59,911 | +€5,143 | +9.4% |
| Equity | 10/15 | €29,251 | €46,137 | +€16,886 | +57.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,751 | €42,637 | +€16,886 | +65.6% |
| Amounts payable | 17/49 | €25,516 | €13,774 | -€11,742 | -46.0% |
| Amounts payable within one year | 42/48 | €25,516 | €13,774 | -€11,742 | -46.0% |
| Trade debts | 44 | €23,234 | €9,210 | -€14,024 | -60.4% |
| Suppliers | 440/4 | €23,234 | €9,210 | -€14,024 | -60.4% |
| Taxes, remuneration and social security | 45 | €2,282 | €4,564 | +€2,282 | +100.0% |
| Taxes | 450/3 | €2,282 | €4,564 | +€2,282 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €3,218 | -€82 | -2.5% |
| Other operating charges | 640/8 | €1,110 | €978 | -€132 | -11.9% |
| Gross operating margin | 9900 | €14,649 | €25,638 | +€10,988 | +75.0% |
| Operating profit (loss) | 9901 | €10,240 | €21,442 | +€11,202 | +109.4% |
| Financial income | 75/76B | €1,341 | €1,609 | +€268 | +20.0% |
| Recurring financial income | 75 | €1,341 | €1,609 | +€268 | +20.0% |
| Financial charges | 65/66B | €1,413 | €1,602 | +€189 | +13.4% |
| Recurring financial charges | 65 | €1,413 | €1,602 | +€189 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €10,169 | €21,450 | +€11,281 | +110.9% |
| Income taxes | 67/77 | €2,282 | €4,564 | +€2,282 | +100.0% |
| Profit (loss) for the period | 9904 | €7,886 | €16,886 | +€8,999 | +114.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,886 | €16,886 | +€8,999 | +114.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.