OPTIMUM: 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.
OPTIMUM
Largest movements
- Receivables within one year -€9,254
down €9,254 (-12.3%), from €75,286 to €66,032
of which Trade receivables: -€10,546
- Cash -€7,392
down €7,392 (-17.7%), from €41,865 to €34,473
mainly Advances received (-€33,190) and Trade debts (-€23,484)
- Deferred charges and accrued income +€1,562
new in 2025: €1,562
- Advances received -€33,190
down €33,190 (-72.9%), from €45,528 to €12,338
- Reserves +€31,122
up €31,122 (+34,200%), from €91 to €31,213
- Trade debts -€23,484
no longer reported in 2025 (was €23,484)
- Other debts +€7,100
new in 2025: €7,100
- Tax, wage and social debts +€3,456
up €3,456 (+18.3%), from €18,894 to €22,351
of which Remuneration and social security: +€4,527
- Gross operating margin +€26,314
up €26,314 (+67.2%), from €39,168 to €65,482
- Write-downs +€13,090
new in 2025: €13,090
- Taxes +€7,088
up €7,088 (+81.0%), from €8,746 to €15,834
- Staff costs +€6,905
new in 2025: €6,905
- Financial income -€1,947
down €1,947 (-34.1%), from €5,704 to €3,757
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 | €117,152 | €102,067 | -€15,085 | -12.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €117,152 | €102,067 | -€15,085 | -12.9% |
| Amounts receivable within one year | 40/41 | €75,286 | €66,032 | -€9,254 | -12.3% |
| Trade receivables | 40 | €14,529 | €3,982 | -€10,546 | -72.6% |
| Other amounts receivable | 41 | €60,758 | €62,050 | +€1,292 | +2.1% |
| Cash at bank and in hand | 54/58 | €41,865 | €34,473 | -€7,392 | -17.7% |
| Deferred charges and accrued income | 490/1 | - | €1,562 | +€1,562 | |
| Total equity and liabilities | 10/49 | €117,152 | €102,067 | -€15,085 | -12.9% |
| Equity | 10/15 | €29,156 | €60,278 | +€31,122 | +107% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91 | €31,213 | +€31,122 | +34,200% |
| Distributable reserves | 133 | €91 | €31,213 | +€31,122 | +34,200% |
| Profit (loss) carried forward | 14 | €10,465 | €10,465 | = | 0.0% |
| Amounts payable | 17/49 | €87,996 | €41,789 | -€46,207 | -52.5% |
| Amounts payable within one year | 42/48 | €87,907 | €41,789 | -€46,118 | -52.5% |
| Trade debts | 44 | €23,484 | - | -€23,484 | |
| Suppliers | 440/4 | €23,484 | - | -€23,484 | |
| Advances received on contracts in progress | 46 | €45,528 | €12,338 | -€33,190 | -72.9% |
| Taxes, remuneration and social security | 45 | €18,894 | €22,351 | +€3,456 | +18.3% |
| Taxes | 450/3 | €18,894 | €17,824 | -€1,070 | -5.7% |
| Remuneration and social security | 454/9 | - | €4,527 | +€4,527 | |
| Other amounts payable | 47/48 | - | €7,100 | +€7,100 | |
| Accrued charges and deferred income | 492/3 | €89 | - | -€89 | |
| Remuneration, social security and pensions | 62 | - | €6,905 | +€6,905 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,090 | +€13,090 | |
| Other operating charges | 640/8 | €1,056 | €1,577 | +€521 | +49.4% |
| Gross operating margin | 9900 | €39,168 | €65,482 | +€26,314 | +67.2% |
| Operating profit (loss) | 9901 | €38,112 | €43,910 | +€5,798 | +15.2% |
| Financial income | 75/76B | €5,704 | €3,757 | -€1,947 | -34.1% |
| Recurring financial income | 75 | €5,704 | €3,757 | -€1,947 | -34.1% |
| Financial charges | 65/66B | €670 | €711 | +€41 | +6.1% |
| Recurring financial charges | 65 | €670 | €711 | +€41 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €43,146 | €46,956 | +€3,810 | +8.8% |
| Income taxes | 67/77 | €8,746 | €15,834 | +€7,088 | +81.0% |
| Profit (loss) for the period | 9904 | €34,400 | €31,122 | -€3,278 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,400 | €31,122 | -€3,278 | -9.5% |
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 14 October 2026 via checked.be.