OPTIMUM CONCEPT & COMMUNICATION: 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.
What changed
OPTIMUM CONCEPT & COMMUNICATION
NACE 25.110, Manufacture of metal structures and parts of structures
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€247,610
2024 · €77,765+€169,845
Equity
€796,444
2024 · €873,764-€77,321
Cash
€603,084
2024 · €535,703+€67,380
Balance sheet total
€1.6m
2024 · €1.6m-€10,442
Largest movements
Assets
- Tangible fixed assets -€84,462
down €84,462 (-10.2%), from €824,115 to €739,653
of which Land and buildings: -€48,091
- Cash +€67,380
up €67,380 (+12.6%), from €535,703 to €603,084
mainly Net result for the year (+€247,610) and Other debts (+€158,351)
Equity and liabilities
- Other debts +€158,351
up €158,351 (+8097.9%), from €1,955 to €160,306
- Debts after one year -€97,734
down €97,734 (-16.2%), from €603,227 to €505,492
- Reserves -€72,390
down €72,390 (-11.4%), from €634,351 to €561,961
of which Tax-exempt reserves: -€151,560
Income statement
- Gross operating margin +€274,730
up €274,730 (+58.5%), from €469,691 to €744,420
- Taxes +€83,968
up €83,968 (+263.4%), from €31,875 to €115,843
- Depreciation +€15,207
up €15,207 (+14.2%), from €107,377 to €122,584
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.
Result 2024
€77,765
Gross operating margin
+€274,730
Staff costs
+€4,915
Depreciation
-€15,207
Write-downs
+€6,048
Other operating charges
+€912
Other operating items
-€17,500
Financial income
-€1,325
Financial charges
+€1,240
Taxes
-€83,968
Result 2025
€247,610
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.
From operations
+€526,198
Investment
-€38,142
Financing
-€420,675
Cash 2024
€535,703
From operations (derived)
+€526,198
Net result for the year
+€247,610
Depreciation
+€122,584
Stocks and contracts
-€4,795
Receivables within one year
-€5,014
Deferred charges and accrued income
+€3,190
Trade debts
-€6,271
Tax, wage and social debts
+€10,542
Other debts
+€158,351
Investment (derived)
-€38,142
Investment in fixed assets (net)
-€38,142
Financing
-€420,675
Debts after one year
-€97,734
Current portion of long-term debt
+€1,990
Contributions, distributions and other
-€324,931
Cash 2025
€603,084
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,628,327 | €1,617,884 | -€10,442 | -0.6% |
| Fixed assets | 21/28 | €824,960 | €740,518 | -€84,442 | -10.2% |
| Tangible fixed assets | 22/27 | €824,115 | €739,653 | -€84,462 | -10.2% |
| Land and buildings | 22 | €590,620 | €542,528 | -€48,091 | -8.1% |
| Plant, machinery and equipment | 23 | €105,159 | €94,276 | -€10,884 | -10.3% |
| Furniture and vehicles | 24 | €128,336 | €102,849 | -€25,487 | -19.9% |
| Financial fixed assets | 28 | €845 | €865 | +€20 | +2.4% |
| Current assets | 29/58 | €803,367 | €877,366 | +€74,000 | +9.2% |
| Stocks and contracts in progress | 3 | €12,455 | €17,250 | +€4,795 | +38.5% |
| Stocks | 30/36 | €12,455 | €17,250 | +€4,795 | +38.5% |
| Amounts receivable within one year | 40/41 | €225,086 | €230,100 | +€5,014 | +2.2% |
| Trade receivables | 40 | €209,034 | €216,872 | +€7,838 | +3.7% |
| Other amounts receivable | 41 | €16,052 | €13,228 | -€2,824 | -17.6% |
| Cash at bank and in hand | 54/58 | €535,703 | €603,084 | +€67,380 | +12.6% |
| Deferred charges and accrued income | 490/1 | €30,123 | €26,933 | -€3,190 | -10.6% |
| Total equity and liabilities | 10/49 | €1,628,327 | €1,617,884 | -€10,442 | -0.6% |
| Equity | 10/15 | €873,764 | €796,444 | -€77,321 | -8.8% |
| Contributions | 10/11 | €77,256 | €77,256 | = | 0.0% |
| Revaluation surpluses | 12 | €100,737 | €100,737 | = | 0.0% |
| Reserves | 13 | €634,351 | €561,961 | -€72,390 | -11.4% |
| Tax-exempt reserves | 132 | €204,185 | €52,625 | -€151,560 | -74.2% |
| Distributable reserves | 133 | €430,166 | €509,336 | +€79,170 | +18.4% |
| Investment grants | 15 | €61,421 | €56,491 | -€4,931 | -8.0% |
| Amounts payable | 17/49 | €754,562 | €821,441 | +€66,878 | +8.9% |
| Amounts payable after more than one year | 17 | €603,227 | €505,492 | -€97,734 | -16.2% |
| Financial debts | 170/4 | €603,227 | €505,492 | -€97,734 | -16.2% |
| Amounts payable within one year | 42/48 | €149,335 | €313,948 | +€164,613 | +110.2% |
| Current portion of amounts payable after more than one year | 42 | €95,744 | €97,734 | +€1,990 | +2.1% |
| Trade debts | 44 | €23,919 | €17,649 | -€6,271 | -26.2% |
| Suppliers | 440/4 | €23,919 | €17,649 | -€6,271 | -26.2% |
| Taxes, remuneration and social security | 45 | €27,717 | €38,259 | +€10,542 | +38.0% |
| Taxes | 450/3 | €5,443 | €22,253 | +€16,809 | +308.8% |
| Remuneration and social security | 454/9 | €22,273 | €16,006 | -€6,267 | -28.1% |
| Other amounts payable | 47/48 | €1,955 | €160,306 | +€158,351 | +8097.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €209,150 | €204,234 | -€4,915 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,377 | €122,584 | +€15,207 | +14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,736 | -€3,311 | -€6,048 | |
| Other operating charges | 640/8 | €18,499 | €17,587 | -€912 | -4.9% |
| Non-recurring operating charges | 66A | - | €17,500 | +€17,500 | |
| Gross operating margin | 9900 | €469,691 | €744,420 | +€274,730 | +58.5% |
| Operating profit (loss) | 9901 | €131,929 | €385,826 | +€253,897 | +192.5% |
| Financial income | 75/76B | €6,259 | €4,934 | -€1,325 | -21.2% |
| Recurring financial income | 75 | €6,259 | €4,934 | -€1,325 | -21.2% |
| Financial charges | 65/66B | €28,548 | €27,307 | -€1,240 | -4.3% |
| Recurring financial charges | 65 | €28,548 | €27,307 | -€1,240 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €109,640 | €363,453 | +€253,813 | +231.5% |
| Income taxes | 67/77 | €31,875 | €115,843 | +€83,968 | +263.4% |
| Profit (loss) for the period | 9904 | €77,765 | €247,610 | +€169,845 | +218.4% |
| Transfer from tax-exempt reserves | 789 | - | €151,560 | +€151,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,765 | €399,170 | +€321,405 | +413.3% |
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 12 October 2026 via checked.be.