Optimum: 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.
What changed
Optimum
NACE 33.200, Installation of industrial machinery and equipment
fiscal year 30-06-2025 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€771,080
30-06-2025 · -€126,832+€897,911
Equity
€6.7m
30-06-2025 · €5.9m+€771,080
Cash
€652,497
30-06-2025 · €533,258+€119,239
Balance sheet total
€24.4m
30-06-2025 · €45.6m-€21.2m
Largest movements
Assets
- Receivables within one year -€23.4m
down €23.4m (-73.5%), from €31.8m to €8.4m
of which Other amounts receivable: -€19.1m
- Stocks and contracts +€1.7m
up €1.7m (+40.2%), from €4.3m to €6.0m
of which Contracts in progress: +€905,302
Equity and liabilities
- Other debts -€12.0m
down €12.0m (-93.0%), from €12.9m to €898,930
- Trade debts -€7.1m
down €7.1m (-64.0%), from €11.1m to €4.0m
- Advances received -€2.5m
down €2.5m (-34.1%), from €7.3m to €4.8m
- Profit (loss) carried forward +€771,080
up €771,080 (+13.8%), from -€5.6m to -€4.8m
Income statement
- Turnover -€9.7m
down €9.7m (-36.9%), from €26.3m to €16.6m
- Goods and materials -€2.4m
down €2.4m (-14.9%), from €16.2m to €13.8m
of which Purchases: -€2.2m
- Services and other goods -€2.3m
down €2.3m (-38.9%), from €5.9m to €3.6m
- Staff costs -€2.1m
down €2.1m (-44.5%), from €4.7m to €2.6m
- Depreciation -€783,492
down €783,492 (-46.9%), from €1.7m to €887,563
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025
-€126,832
Turnover
-€9.7m
Other operating income
-€457,101
Goods and materials
+€2.4m
Services and other goods
+€2.3m
Staff costs
+€2.1m
Depreciation
+€783,492
Write-downs
+€74,932
Provisions
-€19,660
Other operating charges
+€58,551
Other operating items
+€2.9m
Financial income
+€200,153
Financial charges
+€309,924
Taxes
-€20,859
Result 31-12-2025
€771,080
Cash bridge derived
Derived from the 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.3m
Investment
-€1.1m
Financing
-€116,210
Cash 30-06-2025
€533,258
From operations (derived)
+€1.3m
Net result for the year
+€771,080
Depreciation
+€887,563
Stocks and contracts
-€1.7m
Receivables within one year
+€23.4m
Deferred charges and accrued income
-€80,950
Provisions
+€19,660
Trade debts
-€7.1m
Tax, wage and social debts
+€88,037
Advances received
-€2.5m
Other debts
-€12.0m
Accrued charges and deferred income
-€414,639
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
-€116,210
Debts after one year
-€285,742
Current portion of long-term debt
-€229,614
Short-term financial debts
+€399,146
Cash 31-12-2025
€652,497
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,595,747 | €24,363,689 | -€21.2m | -46.6% |
| Fixed assets | 21/28 | €8,832,627 | €9,018,262 | +€185,635 | +2.1% |
| Intangible fixed assets | 21 | €3,415,218 | €3,409,268 | -€5,950 | -0.2% |
| Tangible fixed assets | 22/27 | €1,533,055 | €1,724,640 | +€191,585 | +12.5% |
| Plant, machinery and equipment | 23 | €1,107,046 | €1,296,895 | +€189,849 | +17.1% |
| Furniture and vehicles | 24 | €154,808 | €153,631 | -€1,177 | -0.8% |
| Other tangible fixed assets | 26 | €271,201 | €274,114 | +€2,913 | +1.1% |
| Financial fixed assets | 28 | €3,884,354 | €3,884,354 | = | 0.0% |
| Affiliated companies | 280/1 | €3,872,744 | €3,872,744 | = | 0.0% |
| Participating interests | 280 | €3,872,744 | €3,872,744 | = | 0.0% |
| Amounts receivable | 281 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €11,610 | €11,610 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,610 | €11,610 | = | 0.0% |
| Current assets | 29/58 | €36,763,120 | €15,345,427 | -€21.4m | -58.3% |
| Stocks and contracts in progress | 3 | €4,313,980 | €6,047,722 | +€1.7m | +40.2% |
| Stocks | 30/36 | €3,479,802 | €4,308,242 | +€828,440 | +23.8% |
| Raw materials and consumables | 30/31 | €3,469,227 | €4,304,291 | +€835,064 | +24.1% |
| Work in progress | 32 | €10,574 | €3,951 | -€6,624 | -62.6% |
| Contracts in progress | 37 | €834,179 | €1,739,480 | +€905,302 | +108.5% |
| Amounts receivable within one year | 40/41 | €31,752,351 | €8,400,727 | -€23.4m | -73.5% |
| Trade receivables | 40 | €12,282,495 | €8,038,516 | -€4.2m | -34.6% |
| Other amounts receivable | 41 | €19,469,857 | €362,211 | -€19.1m | -98.1% |
| Cash at bank and in hand | 54/58 | €533,258 | €652,497 | +€119,239 | +22.4% |
| Deferred charges and accrued income | 490/1 | €163,531 | €244,481 | +€80,950 | +49.5% |
| Total equity and liabilities | 10/49 | €45,595,747 | €24,363,689 | -€21.2m | -46.6% |
| Equity | 10/15 | €5,896,891 | €6,667,970 | +€771,080 | +13.1% |
| Contributions | 10/11 | €11,500,285 | €11,500,285 | = | 0.0% |
| Capital | 10 | €11,500,285 | €11,500,285 | = | 0.0% |
| Issued capital | 100 | €11,500,285 | €11,500,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,603,394 | -€4,832,315 | +€771,080 | +13.8% |
| Provisions and deferred taxes | 16 | - | €19,660 | +€19,660 | |
| Provisions for liabilities and charges | 160/5 | - | €19,660 | +€19,660 | |
| Other liabilities and charges | 164/5 | - | €19,660 | +€19,660 | |
| Amounts payable | 17/49 | €39,698,857 | €17,676,059 | -€22.0m | -55.5% |
| Amounts payable after more than one year | 17 | €3,420,082 | €3,134,340 | -€285,742 | -8.4% |
| Financial debts | 170/4 | €3,420,082 | €3,134,340 | -€285,742 | -8.4% |
| Subordinated loans | 170 | €2,648,747 | €2,725,652 | +€76,905 | +2.9% |
| Credit institutions | 173 | €771,334 | €408,687 | -€362,647 | -47.0% |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,407,921 | €14,085,504 | -€21.3m | -60.2% |
| Current portion of amounts payable after more than one year | 42 | €1,182,291 | €952,677 | -€229,614 | -19.4% |
| Financial debts | 43 | €1,876,454 | €2,275,600 | +€399,146 | +21.3% |
| Credit institutions | 430/8 | €1,876,454 | €2,275,600 | +€399,146 | +21.3% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €11,146,586 | €4,015,526 | -€7.1m | -64.0% |
| Suppliers | 440/4 | €11,146,586 | €4,015,526 | -€7.1m | -64.0% |
| Advances received on contracts in progress | 46 | €7,311,670 | €4,816,380 | -€2.5m | -34.1% |
| Taxes, remuneration and social security | 45 | €1,038,353 | €1,126,390 | +€88,037 | +8.5% |
| Taxes | 450/3 | €8,611 | €39,426 | +€30,815 | +357.8% |
| Remuneration and social security | 454/9 | €1,029,742 | €1,086,964 | +€57,222 | +5.6% |
| Other amounts payable | 47/48 | €12,852,567 | €898,930 | -€12.0m | -93.0% |
| Accrued charges and deferred income | 492/3 | €870,854 | €456,215 | -€414,639 | -47.6% |
| Operating income | 70/76A | €28,770,597 | €21,468,013 | -€7.3m | -25.4% |
| Turnover | 70 | €26,253,189 | €16,558,063 | -€9.7m | -36.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €71,135 | €3,221,298 | +€3.2m | +4428.4% |
| Own construction capitalised | 72 | €1,075,491 | €775,001 | -€300,490 | -27.9% |
| Other operating income | 74 | €1,370,752 | €913,651 | -€457,101 | -33.3% |
| Non-recurring operating income | 76A | €30 | €0 | -€30 | -100.0% |
| Operating charges | 60/66A | €28,688,986 | €20,977,709 | -€7.7m | -26.9% |
| Goods for resale, raw materials and consumables | 60 | €16,194,720 | €13,777,052 | -€2.4m | -14.9% |
| Purchases | 600/8 | €16,781,120 | €14,622,670 | -€2.2m | -12.9% |
| Change in stocks: decrease (increase) | 609 | -€586,401 | -€845,618 | -€259,218 | -44.2% |
| Services and other goods | 61 | €5,937,230 | €3,629,859 | -€2.3m | -38.9% |
| Remuneration, social security and pensions | 62 | €4,683,478 | €2,598,357 | -€2.1m | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671,055 | €887,563 | -€783,492 | -46.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €69,750 | -€5,181 | -€74,932 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €19,660 | +€19,660 | |
| Other operating charges | 640/8 | €128,943 | €70,392 | -€58,551 | -45.4% |
| Non-recurring operating charges | 66A | €3,810 | €9 | -€3,801 | -99.8% |
| Operating profit (loss) | 9901 | €81,611 | €490,304 | +€408,693 | +500.8% |
| Financial income | 75/76B | €930,414 | €1,130,567 | +€200,153 | +21.5% |
| Recurring financial income | 75 | €930,414 | €1,130,567 | +€200,153 | +21.5% |
| Income from financial fixed assets | 750 | €819,356 | €0 | -€819,356 | -100.0% |
| Income from current assets | 751 | €282 | €0 | -€282 | -100.0% |
| Other financial income | 752/9 | €110,776 | €1,130,567 | +€1.0m | +920.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,128,620 | €818,696 | -€309,924 | -27.5% |
| Recurring financial charges | 65 | €1,121,224 | €813,852 | -€307,372 | -27.4% |
| Debt charges | 650 | €443,217 | €206,107 | -€237,110 | -53.5% |
| Other financial charges | 652/9 | €678,007 | €607,745 | -€70,262 | -10.4% |
| Non-recurring financial charges | 66B | €7,396 | €4,844 | -€2,552 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | -€116,595 | €802,175 | +€918,770 | |
| Income taxes | 67/77 | €10,236 | €31,095 | +€20,859 | +203.8% |
| Taxes | 670/3 | €10,236 | €31,095 | +€20,859 | +203.8% |
| Profit (loss) for the period | 9904 | -€126,832 | €771,080 | +€897,911 | |
| Profit (loss) for the period to be appropriated | 9905 | -€126,832 | €771,080 | +€897,911 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.