OPTIMUM BOUW: 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 BOUW
Largest movements
- Receivables within one year -€155,320
down €155,320 (-81.3%), from €191,062 to €35,742
of which Trade receivables: -€128,897
- Tangible fixed assets +€69,842
up €69,842 (+288%), from €24,220 to €94,062
- Cash -€7,140
down €7,140 (-92.5%), from €7,722 to €582
mainly Trade debts (-€170,184) and Investment in fixed assets (net) (-€84,930)
- Trade debts -€170,184
down €170,184 (-90.0%), from €189,186 to €19,003
- Debts after one year +€34,302
new in 2025: €34,302
- Other debts +€16,178
new in 2025: €16,178
- Profit (loss) carried forward +€11,956
up €11,956 (+55.9%), from €21,403 to €33,359
- Current portion of long-term debt +€9,529
new in 2025: €9,529
- Write-downs +€37,193
new in 2025: €37,193
- Gross operating margin +€35,982
up €35,982 (+96.2%), from €37,392 to €73,374
- Depreciation +€13,718
up €13,718 (+1,002%), from €1,369 to €15,087
- Taxes -€1,815
down €1,815 (-24.5%), from €7,415 to €5,600
- Financial charges +€1,108
up €1,108 (+157%), from €705 to €1,813
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 | €223,004 | €130,386 | -€92,618 | -41.5% |
| Fixed assets | 21/28 | €24,220 | €94,062 | +€69,842 | +288% |
| Tangible fixed assets | 22/27 | €24,220 | €94,062 | +€69,842 | +288% |
| Furniture and vehicles | 24 | €24,220 | €94,062 | +€69,842 | +288% |
| Current assets | 29/58 | €198,785 | €36,324 | -€162,461 | -81.7% |
| Amounts receivable within one year | 40/41 | €191,062 | €35,742 | -€155,320 | -81.3% |
| Trade receivables | 40 | €160,636 | €31,739 | -€128,897 | -80.2% |
| Other amounts receivable | 41 | €30,426 | €4,003 | -€26,424 | -86.8% |
| Cash at bank and in hand | 54/58 | €7,722 | €582 | -€7,140 | -92.5% |
| Total equity and liabilities | 10/49 | €223,004 | €130,386 | -€92,618 | -41.5% |
| Equity | 10/15 | €26,403 | €38,359 | +€11,956 | +45.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,403 | €33,359 | +€11,956 | +55.9% |
| Amounts payable | 17/49 | €196,601 | €92,027 | -€104,574 | -53.2% |
| Amounts payable after more than one year | 17 | - | €34,302 | +€34,302 | |
| Financial debts | 170/4 | - | €34,302 | +€34,302 | |
| Amounts payable within one year | 42/48 | €196,601 | €57,725 | -€138,876 | -70.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,529 | +€9,529 | |
| Trade debts | 44 | €189,186 | €19,003 | -€170,184 | -90.0% |
| Suppliers | 440/4 | €189,186 | €19,003 | -€170,184 | -90.0% |
| Taxes, remuneration and social security | 45 | €7,415 | €13,015 | +€5,600 | +75.5% |
| Taxes | 450/3 | €7,415 | €13,015 | +€5,600 | +75.5% |
| Other amounts payable | 47/48 | - | €16,178 | +€16,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €15,087 | +€13,718 | +1,002% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,193 | +€37,193 | |
| Other operating charges | 640/8 | €1,003 | €1,800 | +€797 | +79.5% |
| Gross operating margin | 9900 | €37,392 | €73,374 | +€35,982 | +96.2% |
| Operating profit (loss) | 9901 | €35,020 | €19,293 | -€15,727 | -44.9% |
| Financial income | 75/76B | €153 | €76 | -€77 | -50.2% |
| Recurring financial income | 75 | €153 | €76 | -€77 | -50.2% |
| Financial charges | 65/66B | €705 | €1,813 | +€1,108 | +157% |
| Recurring financial charges | 65 | €705 | €1,813 | +€1,108 | +157% |
| Profit (loss) for the period before taxes | 9903 | €34,468 | €17,556 | -€16,912 | -49.1% |
| Income taxes | 67/77 | €7,415 | €5,600 | -€1,815 | -24.5% |
| Profit (loss) for the period | 9904 | €27,053 | €11,956 | -€15,097 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,053 | €11,956 | -€15,097 | -55.8% |
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 29 October 2026 via checked.be.