OPTIMUM CONSTRUCT: 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 CONSTRUCT
Largest movements
- Stocks and contracts +€133,127
up €133,127 (+21.8%), from €609,757 to €742,884
- Short-term financial debts +€119,000
up €119,000 (+59.8%), from €199,000 to €318,000
- Other debts +€31,380
up €31,380 (+10.1%), from €311,433 to €342,813
- Profit (loss) carried forward -€16,524
down €16,524 (-126%), from -€13,140 to -€29,663
- Financial charges +€12,441
up €12,441 (+2,188%), from €569 to €13,010
- Other operating charges -€759
down €759 (-55.5%), from €1,369 to €610
- Gross operating margin +€464
up €464 (+13.8%), from -€3,369 to -€2,905
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.
Derived cash bridge
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 | €617,293 | €753,296 | +€136,003 | +22.0% |
| Current assets | 29/58 | €617,293 | €753,296 | +€136,003 | +22.0% |
| Stocks and contracts in progress | 3 | €609,757 | €742,884 | +€133,127 | +21.8% |
| Stocks | 30/36 | €609,757 | €742,884 | +€133,127 | +21.8% |
| Amounts receivable within one year | 40/41 | €7,374 | €10,243 | +€2,869 | +38.9% |
| Other amounts receivable | 41 | €7,374 | €10,243 | +€2,869 | +38.9% |
| Cash at bank and in hand | 54/58 | €163 | €170 | +€7 | +4.1% |
| Total equity and liabilities | 10/49 | €617,293 | €753,296 | +€136,003 | +22.0% |
| Equity | 10/15 | €106,860 | €90,337 | -€16,524 | -15.5% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Contributions outside capital | 11 | €120,000 | €120,000 | = | 0.0% |
| Other | 1109/19 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,140 | -€29,663 | -€16,524 | -126% |
| Amounts payable | 17/49 | €510,433 | €662,960 | +€152,527 | +29.9% |
| Amounts payable within one year | 42/48 | €510,433 | €662,960 | +€152,527 | +29.9% |
| Financial debts | 43 | €199,000 | €318,000 | +€119,000 | +59.8% |
| Credit institutions | 430/8 | €199,000 | €318,000 | +€119,000 | +59.8% |
| Trade debts | 44 | - | €2,147 | +€2,147 | |
| Suppliers | 440/4 | - | €2,147 | +€2,147 | |
| Other amounts payable | 47/48 | €311,433 | €342,813 | +€31,380 | +10.1% |
| Other operating charges | 640/8 | €1,369 | €610 | -€759 | -55.5% |
| Gross operating margin | 9900 | -€3,369 | -€2,905 | +€464 | +13.8% |
| Operating profit (loss) | 9901 | -€4,738 | -€3,514 | +€1,224 | +25.8% |
| Financial charges | 65/66B | €569 | €13,010 | +€12,441 | +2,188% |
| Recurring financial charges | 65 | €569 | €13,010 | +€12,441 | +2,188% |
| Profit (loss) for the period before taxes | 9903 | -€5,306 | -€16,524 | -€11,217 | -211% |
| Profit (loss) for the period | 9904 | -€5,306 | -€16,524 | -€11,217 | -211% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,306 | -€16,524 | -€11,217 | -211% |
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 20 October 2026 via checked.be.