OPTIMUM CONCEPT & SOLUTIONS: 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 CONCEPT & SOLUTIONS
Largest movements
- Cash +€32,844
up €32,844 (+416.5%), from €7,886 to €40,730
mainly Net result for the year (+€35,505) and Depreciation (+€3,678)
- Receivables within one year +€4,716
up €4,716 (+447.5%), from €1,054 to €5,770
of which Trade receivables: +€5,451
- Tangible fixed assets -€828
down €828 (-15.2%), from €5,454 to €4,627
of which Furniture and vehicles: -€1,728
- Profit (loss) carried forward +€35,505
up €35,505 (+321.8%), from €11,032 to €46,536
- Trade debts +€3,228
up €3,228 (+698.8%), from €462 to €3,690
- Other debts -€2,000
down €2,000 (-69.0%), from €2,900 to €900
- Gross operating margin +€25,791
up €25,791 (+186.9%), from €13,802 to €39,593
- Depreciation +€950
up €950 (+34.8%), from €2,728 to €3,678
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 | €14,394 | €51,127 | +€36,733 | +255.2% |
| Fixed assets | 21/28 | €5,454 | €4,627 | -€828 | -15.2% |
| Tangible fixed assets | 22/27 | €5,454 | €4,627 | -€828 | -15.2% |
| Plant, machinery and equipment | 23 | - | €900 | +€900 | |
| Furniture and vehicles | 24 | €5,454 | €3,727 | -€1,728 | -31.7% |
| Current assets | 29/58 | €8,940 | €46,500 | +€37,560 | +420.1% |
| Amounts receivable within one year | 40/41 | €1,054 | €5,770 | +€4,716 | +447.5% |
| Trade receivables | 40 | €186 | €5,637 | +€5,451 | +2938.7% |
| Other amounts receivable | 41 | €868 | €133 | -€735 | -84.7% |
| Cash at bank and in hand | 54/58 | €7,886 | €40,730 | +€32,844 | +416.5% |
| Total equity and liabilities | 10/49 | €14,394 | €51,127 | +€36,733 | +255.2% |
| Equity | 10/15 | €11,032 | €46,536 | +€35,505 | +321.8% |
| Profit (loss) carried forward | 14 | €11,032 | €46,536 | +€35,505 | +321.8% |
| Amounts payable | 17/49 | €3,362 | €4,590 | +€1,228 | +36.5% |
| Amounts payable within one year | 42/48 | €3,362 | €4,590 | +€1,228 | +36.5% |
| Trade debts | 44 | €462 | €3,690 | +€3,228 | +698.8% |
| Suppliers | 440/4 | €462 | €3,690 | +€3,228 | +698.8% |
| Other amounts payable | 47/48 | €2,900 | €900 | -€2,000 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €3,678 | +€950 | +34.8% |
| Other operating charges | 640/8 | - | €242 | +€242 | |
| Gross operating margin | 9900 | €13,802 | €39,593 | +€25,791 | +186.9% |
| Operating profit (loss) | 9901 | €11,074 | €35,673 | +€24,599 | +222.1% |
| Financial charges | 65/66B | €42 | €168 | +€126 | +297.9% |
| Recurring financial charges | 65 | €42 | €168 | +€126 | +297.9% |
| Profit (loss) for the period before taxes | 9903 | €11,032 | €35,505 | +€24,473 | +221.8% |
| Profit (loss) for the period | 9904 | €11,032 | €35,505 | +€24,473 | +221.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,032 | €35,505 | +€24,473 | +221.8% |
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 10 October 2026 via checked.be.