OPTIMUM FINANCE: what changed
OPTIMUM FINANCE
Largest movements
- Tangible fixed assets -€37,517
down €37,517 (-16.5%), from €227,781 to €190,264
of which Land and buildings: -€18,949
- Cash -€29,357
down €29,357 (-73.8%), from €39,798 to €10,441
mainly Current portion of long-term debt (-€57,824) and Tax, wage and social debts (-€30,853)
- Intangible fixed assets -€20,546
down €20,546 (-25.0%), from €82,183 to €61,637
- Receivables within one year +€12,313
up €12,313 (+9.8%), from €125,213 to €137,526
of which Other amounts receivable: +€20,346
- Current portion of long-term debt -€57,824
down €57,824 (-77.6%), from €74,543 to €16,719
- Tax, wage and social debts -€30,853
down €30,853 (-81.1%), from €38,053 to €7,200
- Trade debts +€22,433
up €22,433 (+308%), from €7,274 to €29,707
- Debts after one year -€16,719
down €16,719 (-90.7%), from €18,437 to €1,719
- Profit (loss) carried forward +€14,843
up €14,843, from €0 to €14,843
- Gross operating margin -€91,430
down €91,430 (-42.0%), from €217,649 to €126,219
- Taxes -€29,402
down €29,402 (-66.7%), from €44,056 to €14,654
- Depreciation -€2,675
down €2,675 (-3.9%), from €68,485 to €65,809
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,282 | €405,234 | -€71,048 | -14.9% |
| Fixed assets | 21/28 | €310,144 | €253,521 | -€56,622 | -18.3% |
| Intangible fixed assets | 21 | €82,183 | €61,637 | -€20,546 | -25.0% |
| Tangible fixed assets | 22/27 | €227,781 | €190,264 | -€37,517 | -16.5% |
| Land and buildings | 22 | €150,192 | €131,243 | -€18,949 | -12.6% |
| Furniture and vehicles | 24 | €77,589 | €59,021 | -€18,568 | -23.9% |
| Financial fixed assets | 28 | €180 | €1,620 | +€1,440 | +800% |
| Current assets | 29/58 | €166,138 | €151,712 | -€14,426 | -8.7% |
| Amounts receivable within one year | 40/41 | €125,213 | €137,526 | +€12,313 | +9.8% |
| Trade receivables | 40 | €125,213 | €117,180 | -€8,033 | -6.4% |
| Other amounts receivable | 41 | - | €20,346 | +€20,346 | |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,798 | €10,441 | -€29,357 | -73.8% |
| Deferred charges and accrued income | 490/1 | €1,126 | €3,744 | +€2,618 | +233% |
| Total equity and liabilities | 10/49 | €476,282 | €405,234 | -€71,048 | -14.9% |
| Equity | 10/15 | €267,400 | €282,244 | +€14,843 | +5.6% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €248,700 | €248,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1 | €1 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1 | €1 | = | 0.0% |
| Distributable reserves | 133 | €248,699 | €248,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €14,843 | +€14,843 | |
| Amounts payable | 17/49 | €208,882 | €122,990 | -€85,891 | -41.1% |
| Amounts payable after more than one year | 17 | €18,437 | €1,719 | -€16,719 | -90.7% |
| Financial debts | 170/4 | €18,437 | €1,719 | -€16,719 | -90.7% |
| Amounts payable within one year | 42/48 | €141,729 | €70,425 | -€71,303 | -50.3% |
| Current portion of amounts payable after more than one year | 42 | €74,543 | €16,719 | -€57,824 | -77.6% |
| Trade debts | 44 | €7,274 | €29,707 | +€22,433 | +308% |
| Suppliers | 440/4 | €7,274 | €29,707 | +€22,433 | +308% |
| Taxes, remuneration and social security | 45 | €38,053 | €7,200 | -€30,853 | -81.1% |
| Taxes | 450/3 | €38,053 | €7,200 | -€30,853 | -81.1% |
| Other amounts payable | 47/48 | €21,859 | €16,800 | -€5,059 | -23.1% |
| Accrued charges and deferred income | 492/3 | €48,716 | €50,847 | +€2,131 | +4.4% |
| Non-recurring operating income | 76A | €1,345 | €3,380 | +€2,035 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,485 | €65,809 | -€2,675 | -3.9% |
| Other operating charges | 640/8 | €4,668 | €4,811 | +€144 | +3.1% |
| Gross operating margin | 9900 | €217,649 | €126,219 | -€91,430 | -42.0% |
| Operating profit (loss) | 9901 | €144,497 | €55,598 | -€88,899 | -61.5% |
| Financial income | 75/76B | €38 | €5 | -€34 | -87.9% |
| Recurring financial income | 75 | €38 | €5 | -€34 | -87.9% |
| Financial charges | 65/66B | €4,210 | €2,105 | -€2,105 | -50.0% |
| Recurring financial charges | 65 | €4,210 | €2,105 | -€2,105 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €140,325 | €53,497 | -€86,828 | -61.9% |
| Income taxes | 67/77 | €44,056 | €14,654 | -€29,402 | -66.7% |
| Profit (loss) for the period | 9904 | €96,269 | €38,843 | -€57,426 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,269 | €38,843 | -€57,426 | -59.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.