OPTIMUM CASES: 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 CASES
Largest movements
- Cash -€476
down €476 (-98.4%), from €484 to €8
mainly Net result for the year (-€571) and Accrued charges and deferred income (-€64)
- Profit (loss) carried forward -€571
down €571 (-0.3%), from -€204,014 to -€204,585
- Other debts +€159
up €159 (+0.1%), from €184,582 to €184,741
- Accrued charges and deferred income -€64
no longer reported in 2025 (was €64)
- Financial charges -€6,104
down €6,104 (-99.3%), from €6,149 to €45
- Other operating charges -€2,444
down €2,444 (-97.5%), from €2,508 to €64
- Gross operating margin -€463
new in 2025: -€463
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 | €484 | €8 | -€476 | -98.4% |
| Current assets | 29/58 | €484 | €8 | -€476 | -98.4% |
| Cash at bank and in hand | 54/58 | €484 | €8 | -€476 | -98.4% |
| Total equity and liabilities | 10/49 | €484 | €8 | -€476 | -98.4% |
| Equity | 10/15 | -€185,060 | -€185,632 | -€571 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €353 | €353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €353 | €353 | = | 0.0% |
| Reserves not available under the articles | 1311 | €353 | €353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,014 | -€204,585 | -€571 | -0.3% |
| Amounts payable | 17/49 | €185,544 | €185,639 | +€95 | +0.1% |
| Amounts payable within one year | 42/48 | €185,480 | €185,639 | +€159 | +0.1% |
| Trade debts | 44 | €898 | €898 | = | 0.0% |
| Suppliers | 440/4 | €898 | €898 | = | 0.0% |
| Other amounts payable | 47/48 | €184,582 | €184,741 | +€159 | +0.1% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €2,508 | €64 | -€2,444 | -97.5% |
| Gross operating margin | 9900 | - | -€463 | -€463 | |
| Operating profit (loss) | 9901 | -€2,508 | -€526 | +€1,982 | +79.0% |
| Financial charges | 65/66B | €6,149 | €45 | -€6,104 | -99.3% |
| Recurring financial charges | 65 | €6,149 | €45 | -€6,104 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,657 | -€571 | +€8,086 | +93.4% |
| Profit (loss) for the period | 9904 | -€8,657 | -€571 | +€8,086 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,657 | -€571 | +€8,086 | +93.4% |
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 10 October 2026 via checked.be.