Optimum Management: 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 Management
Largest movements
- Tangible fixed assets -€22,492
down €22,492 (-33.1%), from €67,910 to €45,418
of which Furniture and vehicles: -€16,891
- Current investments -€6,000
down €6,000 (-42.9%), from €14,000 to €8,000
- Receivables within one year +€5,361
up €5,361 (+19.3%), from €27,734 to €33,095
- Current portion of long-term debt -€5,146
down €5,146 (-57.9%), from €8,893 to €3,747
- Trade debts -€4,917
down €4,917 (-31.6%), from €15,549 to €10,632
- Profit (loss) carried forward -€4,347
down €4,347 (-5.0%), from -€86,154 to -€90,501
- Debts after one year -€3,749
no longer reported in 2025 (was €3,749)
- Other debts -€3,594
down €3,594 (-3.0%), from €117,852 to €114,258
- Gross operating margin +€6,645
up €6,645 (+37.3%), from €17,807 to €24,452
- Depreciation +€527
up €527 (+2.2%), from €23,649 to €24,177
- Other operating charges +€375
up €375 (+12.6%), from €2,962 to €3,337
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 | €113,107 | €90,304 | -€22,803 | -20.2% |
| Fixed assets | 21/28 | €67,910 | €45,418 | -€22,492 | -33.1% |
| Tangible fixed assets | 22/27 | €67,910 | €45,418 | -€22,492 | -33.1% |
| Plant, machinery and equipment | 23 | €25,553 | €19,952 | -€5,601 | -21.9% |
| Furniture and vehicles | 24 | €42,357 | €25,466 | -€16,891 | -39.9% |
| Current assets | 29/58 | €45,197 | €44,886 | -€310 | -0.7% |
| Amounts receivable within one year | 40/41 | €27,734 | €33,095 | +€5,361 | +19.3% |
| Trade receivables | 40 | €27,734 | €33,095 | +€5,361 | +19.3% |
| Current investments | 50/53 | €14,000 | €8,000 | -€6,000 | -42.9% |
| Cash at bank and in hand | 54/58 | €170 | €661 | +€491 | +289.2% |
| Deferred charges and accrued income | 490/1 | €3,293 | €3,130 | -€162 | -4.9% |
| Total equity and liabilities | 10/49 | €113,107 | €90,304 | -€22,803 | -20.2% |
| Equity | 10/15 | -€41,241 | -€45,588 | -€4,347 | -10.5% |
| Contributions | 10/11 | €23,081 | €23,081 | = | 0.0% |
| Reserves | 13 | €21,832 | €21,832 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,832 | €21,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,154 | -€90,501 | -€4,347 | -5.0% |
| Provisions and deferred taxes | 16 | €4,684 | €4,684 | = | 0.0% |
| Deferred taxes | 168 | €4,684 | €4,684 | = | 0.0% |
| Amounts payable | 17/49 | €149,664 | €131,209 | -€18,456 | -12.3% |
| Amounts payable after more than one year | 17 | €3,749 | - | -€3,749 | |
| Financial debts | 170/4 | €3,749 | - | -€3,749 | |
| Amounts payable within one year | 42/48 | €145,916 | €131,209 | -€14,707 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €8,893 | €3,747 | -€5,146 | -57.9% |
| Trade debts | 44 | €15,549 | €10,632 | -€4,917 | -31.6% |
| Suppliers | 440/4 | €15,549 | €10,632 | -€4,917 | -31.6% |
| Taxes, remuneration and social security | 45 | €3,622 | €2,572 | -€1,050 | -29.0% |
| Taxes | 450/3 | €3,622 | €2,572 | -€1,050 | -29.0% |
| Other amounts payable | 47/48 | €117,852 | €114,258 | -€3,594 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,649 | €24,177 | +€527 | +2.2% |
| Other operating charges | 640/8 | €2,962 | €3,337 | +€375 | +12.6% |
| Gross operating margin | 9900 | €17,807 | €24,452 | +€6,645 | +37.3% |
| Operating profit (loss) | 9901 | -€8,805 | -€3,062 | +€5,743 | +65.2% |
| Financial income | 75/76B | €16 | €49 | +€33 | +202.3% |
| Recurring financial income | 75 | €16 | €49 | +€33 | +202.3% |
| Financial charges | 65/66B | €306 | €243 | -€63 | -20.6% |
| Recurring financial charges | 65 | €306 | €243 | -€63 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,095 | -€3,256 | +€5,839 | +64.2% |
| Income taxes | 67/77 | €1,057 | €1,091 | +€34 | +3.2% |
| Profit (loss) for the period | 9904 | -€10,152 | -€4,347 | +€5,805 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,152 | -€4,347 | +€5,805 | +57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.