OPTIMUM C: 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.
OPTIMUM C
Largest movements
- Receivables within one year +€33,486
up €33,486 (+191.1%), from €17,526 to €51,012
of which Trade receivables: +€33,486
- Current investments +€28,594
new in 2025: €28,594
- Cash -€25,567
no longer reported in 2025 (was €25,567)
mainly Receivables within one year (-€33,486) and Current investments (-€28,594)
- Deferred charges and accrued income +€20,644
up €20,644 (+646.6%), from €3,193 to €23,837
- Tangible fixed assets -€1,599
down €1,599 (-4.2%), from €37,985 to €36,386
of which Plant, machinery and equipment: -€2,510
- Debts within one year +€83,252
up €83,252 (+15.7%), from €531,505 to €614,757
- Profit (loss) carried forward -€17,179
down €17,179 (-3.4%), from -€498,920 to -€516,099
- Accrued charges and deferred income -€10,514
down €10,514 (-20.3%), from €51,686 to €41,171
- Gross operating margin +€102,866
up €102,866, from -€52,702 to €50,164
- Other operating charges +€15,798
up €15,798 (+32559.2%), from €49 to €15,846
- Staff costs -€7,484
down €7,484 (-66.1%), from €11,322 to €3,838
- Depreciation -€2,376
down €2,376 (-22.0%), from €10,808 to €8,432
- Financial charges +€1,277
up €1,277 (+3.4%), from €37,538 to €38,815
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.
Cash bridge derived
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 | €84,271 | €139,829 | +€55,558 | +65.9% |
| Fixed assets | 21/28 | €37,985 | €36,386 | -€1,599 | -4.2% |
| Tangible fixed assets | 22/27 | €37,985 | €36,386 | -€1,599 | -4.2% |
| Plant, machinery and equipment | 23 | €11,821 | €9,311 | -€2,510 | -21.2% |
| Furniture and vehicles | 24 | €3,443 | €2,538 | -€906 | -26.3% |
| Other tangible fixed assets | 26 | €22,720 | €24,537 | +€1,817 | +8.0% |
| Current assets | 29/58 | €46,286 | €103,443 | +€57,157 | +123.5% |
| Amounts receivable within one year | 40/41 | €17,526 | €51,012 | +€33,486 | +191.1% |
| Trade receivables | 40 | €17,163 | €50,649 | +€33,486 | +195.1% |
| Other amounts receivable | 41 | €363 | €363 | = | 0.0% |
| Current investments | 50/53 | - | €28,594 | +€28,594 | |
| Cash at bank and in hand | 54/58 | €25,567 | - | -€25,567 | |
| Deferred charges and accrued income | 490/1 | €3,193 | €23,837 | +€20,644 | +646.6% |
| Total equity and liabilities | 10/49 | €84,271 | €139,829 | +€55,558 | +65.9% |
| Equity | 10/15 | -€498,920 | -€516,099 | -€17,179 | -3.4% |
| Profit (loss) carried forward | 14 | -€498,920 | -€516,099 | -€17,179 | -3.4% |
| Amounts payable | 17/49 | €583,191 | €655,928 | +€72,738 | +12.5% |
| Amounts payable within one year | 42/48 | €531,505 | €614,757 | +€83,252 | +15.7% |
| Trade debts | 44 | €52,450 | €70,473 | +€18,023 | +34.4% |
| Suppliers | 440/4 | €52,450 | €70,473 | +€18,023 | +34.4% |
| Advances received on contracts in progress | 46 | €1,800 | €2,850 | +€1,050 | +58.3% |
| Taxes, remuneration and social security | 45 | €4,636 | €1,278 | -€3,358 | -72.4% |
| Taxes | 450/3 | €2,257 | €660 | -€1,597 | -70.7% |
| Remuneration and social security | 454/9 | €2,378 | €617 | -€1,761 | -74.0% |
| Accrued charges and deferred income | 492/3 | €51,686 | €41,171 | -€10,514 | -20.3% |
| Remuneration, social security and pensions | 62 | €11,322 | €3,838 | -€7,484 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,808 | €8,432 | -€2,376 | -22.0% |
| Other operating charges | 640/8 | €49 | €15,846 | +€15,798 | +32559.2% |
| Non-recurring operating charges | 66A | €221 | €412 | +€191 | +86.6% |
| Gross operating margin | 9900 | -€52,702 | €50,164 | +€102,866 | |
| Operating profit (loss) | 9901 | -€75,101 | €21,636 | +€96,737 | |
| Financial charges | 65/66B | €37,538 | €38,815 | +€1,277 | +3.4% |
| Recurring financial charges | 65 | €37,538 | €38,815 | +€1,277 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€112,639 | -€17,179 | +€95,460 | +84.7% |
| Profit (loss) for the period | 9904 | -€112,639 | -€17,179 | +€95,460 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,639 | -€17,179 | +€95,460 | +84.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.