Optimum IT: what changed
Two fiscal 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 IT
Largest movements
- Tangible fixed assets +€154,048
up €154,048 (+75.8%), from €203,179 to €357,227
of which Land and buildings: +€172,298
- Receivables within one year +€7,757
up €7,757 (+26.2%), from €29,642 to €37,399
of which Trade receivables: +€12,989
- Debts after one year +€123,608
up €123,608 (+86.5%), from €142,852 to €266,460
- Other debts +€19,207
up €19,207 (+27.7%), from €69,448 to €88,654
- Tax, wage and social debts +€11,951
up €11,951 (+294.5%), from €4,058 to €16,009
- Current portion of long-term debt +€8,877
up €8,877 (+47.6%), from €18,654 to €27,531
- Gross operating margin +€37,208
up €37,208 (+38.9%), from €95,553 to €132,762
- Depreciation +€12,981
up €12,981 (+49.9%), from €25,988 to €38,969
- Financial charges +€5,610
up €5,610 (+128.8%), from €4,357 to €9,966
- Taxes +€3,474
up €3,474 (+25.9%), from €13,420 to €16,894
- Other operating charges +€1,335
up €1,335 (+120.2%), from €1,110 to €2,445
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 | €264,190 | €423,782 | +€159,593 | +60.4% |
| Fixed assets | 21/28 | €203,179 | €357,227 | +€154,048 | +75.8% |
| Tangible fixed assets | 22/27 | €203,179 | €357,227 | +€154,048 | +75.8% |
| Land and buildings | 22 | €132,021 | €304,319 | +€172,298 | +130.5% |
| Plant, machinery and equipment | 23 | €2,188 | €1,544 | -€644 | -29.4% |
| Furniture and vehicles | 24 | €8,375 | €9,093 | +€718 | +8.6% |
| Leasing and similar rights | 25 | €60,595 | €42,271 | -€18,324 | -30.2% |
| Current assets | 29/58 | €61,011 | €66,555 | +€5,544 | +9.1% |
| Amounts receivable within one year | 40/41 | €29,642 | €37,399 | +€7,757 | +26.2% |
| Trade receivables | 40 | €24,077 | €37,066 | +€12,989 | +53.9% |
| Other amounts receivable | 41 | €5,565 | €333 | -€5,232 | -94.0% |
| Cash at bank and in hand | 54/58 | €31,170 | €27,767 | -€3,403 | -10.9% |
| Deferred charges and accrued income | 490/1 | €199 | €1,389 | +€1,190 | +599.1% |
| Total equity and liabilities | 10/49 | €264,190 | €423,782 | +€159,593 | +60.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €245,590 | €405,182 | +€159,593 | +65.0% |
| Amounts payable after more than one year | 17 | €142,852 | €266,460 | +€123,608 | +86.5% |
| Financial debts | 170/4 | €142,852 | €266,460 | +€123,608 | +86.5% |
| Amounts payable within one year | 42/48 | €102,738 | €138,722 | +€35,984 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €18,654 | €27,531 | +€8,877 | +47.6% |
| Financial debts | 43 | €61 | - | -€61 | |
| Credit institutions | 430/8 | €61 | - | -€61 | |
| Trade debts | 44 | €10,518 | €6,527 | -€3,991 | -37.9% |
| Suppliers | 440/4 | €10,518 | €6,527 | -€3,991 | -37.9% |
| Taxes, remuneration and social security | 45 | €4,058 | €16,009 | +€11,951 | +294.5% |
| Taxes | 450/3 | €4,058 | €16,009 | +€11,951 | +294.5% |
| Other amounts payable | 47/48 | €69,448 | €88,654 | +€19,207 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,988 | €38,969 | +€12,981 | +49.9% |
| Other operating charges | 640/8 | €1,110 | €2,445 | +€1,335 | +120.2% |
| Gross operating margin | 9900 | €95,553 | €132,762 | +€37,208 | +38.9% |
| Operating profit (loss) | 9901 | €68,455 | €91,347 | +€22,892 | +33.4% |
| Financial income | 75/76B | €56 | €63 | +€6 | +11.4% |
| Recurring financial income | 75 | €56 | €63 | +€6 | +11.4% |
| Financial charges | 65/66B | €4,357 | €9,966 | +€5,610 | +128.8% |
| Recurring financial charges | 65 | €4,357 | €9,966 | +€5,610 | +128.8% |
| Profit (loss) for the period before taxes | 9903 | €64,154 | €81,443 | +€17,289 | +26.9% |
| Income taxes | 67/77 | €13,420 | €16,894 | +€3,474 | +25.9% |
| Profit (loss) for the period | 9904 | €50,734 | €64,549 | +€13,815 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,734 | €64,549 | +€13,815 | +27.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.