Optimum by Callens: what changed
What changed
Optimum by Callens
NACE 26.510, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€383,746
2024 · -€3,426+€387,172
Equity
€50,000
2024 · €46,574+€3,426
Cash
€2.4m
2024 · €43,293+€2.4m
Balance sheet total
€3.0m
2024 · €722,025+€2.3m
Largest movements
Assets
- Cash +€2.4m
up €2.4m (+5,436%), from €43,293 to €2.4m
mainly Advances received (+€1.7m) and Net result for the year (+€383,746)
- Receivables within one year -€311,925
down €311,925 (-46.2%), from €675,181 to €363,256
of which Trade receivables: -€332,291
- Stocks and contracts +€236,607
new in 2025: €236,607
Equity and liabilities
- Advances received +€1.7m
up €1.7m (+297%), from €558,000 to €2.2m
- Other debts +€380,320
new in 2025: €380,320
- Trade debts +€172,082
up €172,082 (+63,518%), from €271 to €172,353
- Provisions +€53,821
new in 2025: €53,821
Income statement
- Gross operating margin +€954,699
up €954,699, from -€130 to €954,569
- Staff costs +€378,233
new in 2025: €378,233
- Taxes +€129,882
new in 2025: €129,882
- Write-downs +€53,821
new in 2025: €53,821
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,426
Gross operating margin
+€954,699
Staff costs
-€378,233
Depreciation
-€393
Write-downs
-€53,821
Other operating charges
-€203
Financial income
+€653
Financial charges
-€5,648
Taxes
-€129,882
Result 2025
€383,746
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2.7m
Investment
-€6,180
Financing
-€380,320
Cash 2024
€43,293
From operations (derived)
+€2.7m
Net result for the year
+€383,746
Depreciation
+€789
Stocks and contracts
-€236,607
Receivables within one year
+€311,925
Provisions
+€53,821
Trade debts
+€172,082
Tax, wage and social debts
+€15,863
Advances received
+€1.7m
Other debts
+€380,320
Accrued charges and deferred income
+€2,100
Investment (derived)
-€6,180
Current investments
-€6,180
Financing
-€380,320
Contributions, distributions and other
-€380,320
Cash 2025
€2.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €722,025 | €3,005,455 | +€2.3m | +316% |
| Formation expenses | 20 | €3,551 | €2,761 | -€789 | -22.2% |
| Current assets | 29/58 | €718,474 | €3,002,693 | +€2.3m | +318% |
| Stocks and contracts in progress | 3 | - | €236,607 | +€236,607 | |
| Contracts in progress | 37 | - | €236,607 | +€236,607 | |
| Amounts receivable within one year | 40/41 | €675,181 | €363,256 | -€311,925 | -46.2% |
| Trade receivables | 40 | €675,180 | €342,889 | -€332,291 | -49.2% |
| Other amounts receivable | 41 | €1 | €20,367 | +€20,366 | +2,340,924% |
| Current investments | 50/53 | - | €6,180 | +€6,180 | |
| Cash at bank and in hand | 54/58 | €43,293 | €2,396,650 | +€2.4m | +5,436% |
| Total equity and liabilities | 10/49 | €722,025 | €3,005,455 | +€2.3m | +316% |
| Equity | 10/15 | €46,574 | €50,000 | +€3,426 | +7.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,426 | - | +€3,426 | |
| Provisions and deferred taxes | 16 | - | €53,821 | +€53,821 | |
| Provisions for liabilities and charges | 160/5 | - | €53,821 | +€53,821 | |
| Pensions and similar obligations | 160 | - | €6,226 | +€6,226 | |
| Other liabilities and charges | 164/5 | - | €47,595 | +€47,595 | |
| Amounts payable | 17/49 | €675,451 | €2,901,634 | +€2.2m | +330% |
| Amounts payable within one year | 42/48 | €675,451 | €2,899,534 | +€2.2m | +329% |
| Trade debts | 44 | €271 | €172,353 | +€172,082 | +63,518% |
| Suppliers | 440/4 | €271 | €172,353 | +€172,082 | +63,518% |
| Advances received on contracts in progress | 46 | €558,000 | €2,213,818 | +€1.7m | +297% |
| Taxes, remuneration and social security | 45 | €117,180 | €133,043 | +€15,863 | +13.5% |
| Taxes | 450/3 | €117,180 | €80,148 | -€37,032 | -31.6% |
| Remuneration and social security | 454/9 | - | €52,895 | +€52,895 | |
| Other amounts payable | 47/48 | - | €380,320 | +€380,320 | |
| Accrued charges and deferred income | 492/3 | - | €2,100 | +€2,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €130 | - | -€130 | |
| Remuneration, social security and pensions | 62 | - | €378,233 | +€378,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €789 | +€393 | +98.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €53,821 | +€53,821 | |
| Other operating charges | 640/8 | €389 | €592 | +€203 | +52.0% |
| Gross operating margin | 9900 | -€130 | €954,569 | +€954,699 | |
| Operating profit (loss) | 9901 | -€916 | €521,133 | +€522,050 | |
| Financial income | 75/76B | - | €653 | +€653 | |
| Recurring financial income | 75 | - | €653 | +€653 | |
| Financial charges | 65/66B | €2,510 | €8,158 | +€5,648 | +225% |
| Recurring financial charges | 65 | €2,510 | €8,158 | +€5,648 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€3,426 | €513,628 | +€517,054 | |
| Income taxes | 67/77 | - | €129,882 | +€129,882 | |
| Profit (loss) for the period | 9904 | -€3,426 | €383,746 | +€387,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,426 | €383,746 | +€387,172 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.