Optimum Fisc - Learning: 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 Fisc - Learning
Largest movements
- Cash +€769
up €769 (+861%), from €89 to €859
mainly Tax, wage and social debts (+€403) and Net result for the year (+€367)
- Tangible fixed assets -€275
down €275 (-50.0%), from €550 to €275
- Tax, wage and social debts +€403
up €403 (+119%), from €340 to €742
- Profit (loss) carried forward +€367
up €367 (+1.7%), from -€21,651 to -€21,284
- Other debts -€273
down €273 (-14.5%), from €1,884 to €1,611
- Gross operating margin +€262
up €262 (+24.5%), from €1,068 to €1,330
- Other operating charges +€139
up €139 (+30.0%), from €462 to €600
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 | €4,294 | €4,770 | +€477 | +11.1% |
| Fixed assets | 21/28 | €550 | €275 | -€275 | -50.0% |
| Tangible fixed assets | 22/27 | €550 | €275 | -€275 | -50.0% |
| Furniture and vehicles | 24 | €550 | €275 | -€275 | -50.0% |
| Current assets | 29/58 | €3,743 | €4,495 | +€752 | +20.1% |
| Amounts receivable within one year | 40/41 | €3,079 | €3,062 | -€17 | -0.6% |
| Trade receivables | 40 | €2,830 | €3,046 | +€216 | +7.6% |
| Other amounts receivable | 41 | €249 | €16 | -€233 | -93.6% |
| Cash at bank and in hand | 54/58 | €89 | €859 | +€769 | +861% |
| Deferred charges and accrued income | 490/1 | €575 | €575 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,294 | €4,770 | +€477 | +11.1% |
| Equity | 10/15 | €1,849 | €2,216 | +€367 | +19.8% |
| Contributions | 10/11 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,651 | -€21,284 | +€367 | +1.7% |
| Amounts payable | 17/49 | €2,444 | €2,554 | +€110 | +4.5% |
| Amounts payable within one year | 42/48 | €2,444 | €2,554 | +€110 | +4.5% |
| Trade debts | 44 | €221 | €201 | -€20 | -9.1% |
| Suppliers | 440/4 | €221 | €201 | -€20 | -9.1% |
| Taxes, remuneration and social security | 45 | €340 | €742 | +€403 | +119% |
| Taxes | 450/3 | €340 | €742 | +€403 | +119% |
| Other amounts payable | 47/48 | €1,884 | €1,611 | -€273 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €275 | = | 0.0% |
| Other operating charges | 640/8 | €462 | €600 | +€139 | +30.0% |
| Gross operating margin | 9900 | €1,068 | €1,330 | +€262 | +24.5% |
| Operating profit (loss) | 9901 | €332 | €455 | +€123 | +37.2% |
| Financial charges | 65/66B | €97 | €88 | -€9 | -9.0% |
| Recurring financial charges | 65 | €97 | €88 | -€9 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €235 | €367 | +€132 | +56.2% |
| Profit (loss) for the period | 9904 | €235 | €367 | +€132 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €235 | €367 | +€132 | +56.2% |
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 18 October 2026 via checked.be.