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 -€1,805
down €1,805 (-43.0%), from €4,193 to €2,388
of which Trade receivables: -€1,041
- Cash +€1,654
up €1,654 (+14.0%), from €11,776 to €13,431
mainly Receivables within one year (+€1,805) and Depreciation (+€601)
- Tangible fixed assets +€603
up €603 (+70.7%), from €853 to €1,456
of which Plant, machinery and equipment: +€996
- Trade debts +€598
new in 2025: €598
- Tax, wage and social debts -€586
down €586 (-60.6%), from €967 to €381
- Profit (loss) carried forward +€440
up €440 (+4.6%), from €9,656 to €10,096
- Gross operating margin -€2,521
down €2,521 (-60.0%), from €4,201 to €1,679
- Taxes -€814
down €814 (-84.2%), from €967 to €153
- Depreciation +€273
up €273 (+83.3%), from €328 to €601
- Financial charges +€185
up €185 (+206%), from €90 to €275
- Other operating charges -€135
down €135 (-39.1%), from €344 to €210
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 | €16,823 | €17,274 | +€452 | +2.7% |
| Fixed assets | 21/28 | €853 | €1,456 | +€603 | +70.7% |
| Tangible fixed assets | 22/27 | €853 | €1,456 | +€603 | +70.7% |
| Plant, machinery and equipment | 23 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | €853 | €459 | -€394 | -46.1% |
| Current assets | 29/58 | €15,970 | €15,819 | -€151 | -0.9% |
| Amounts receivable within one year | 40/41 | €4,193 | €2,388 | -€1,805 | -43.0% |
| Trade receivables | 40 | €1,041 | - | -€1,041 | |
| Other amounts receivable | 41 | €3,153 | €2,388 | -€765 | -24.3% |
| Cash at bank and in hand | 54/58 | €11,776 | €13,431 | +€1,654 | +14.0% |
| Total equity and liabilities | 10/49 | €16,823 | €17,274 | +€452 | +2.7% |
| Equity | 10/15 | €15,856 | €16,296 | +€440 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,656 | €10,096 | +€440 | +4.6% |
| Amounts payable | 17/49 | €967 | €979 | +€11 | +1.2% |
| Amounts payable within one year | 42/48 | €967 | €979 | +€11 | +1.2% |
| Trade debts | 44 | - | €598 | +€598 | |
| Suppliers | 440/4 | - | €598 | +€598 | |
| Taxes, remuneration and social security | 45 | €967 | €381 | -€586 | -60.6% |
| Taxes | 450/3 | €967 | €381 | -€586 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €601 | +€273 | +83.3% |
| Other operating charges | 640/8 | €344 | €210 | -€135 | -39.1% |
| Gross operating margin | 9900 | €4,201 | €1,679 | -€2,521 | -60.0% |
| Operating profit (loss) | 9901 | €3,528 | €868 | -€2,660 | -75.4% |
| Financial charges | 65/66B | €90 | €275 | +€185 | +206% |
| Recurring financial charges | 65 | €90 | €275 | +€185 | +206% |
| Profit (loss) for the period before taxes | 9903 | €3,438 | €593 | -€2,845 | -82.8% |
| Income taxes | 67/77 | €967 | €153 | -€814 | -84.2% |
| Profit (loss) for the period | 9904 | €2,471 | €440 | -€2,031 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,471 | €440 | -€2,031 | -82.2% |
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 15 October 2026 via checked.be.