Optimum Production Systems: 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 Production Systems
Largest movements
- Receivables after one year +€62,860
up €62,860 (+783%), from €8,026 to €70,886
- Financial fixed assets +€39,093
up €39,093 (+8.5%), from €460,504 to €499,597
- Cash -€33,130
down €33,130 (-31.7%), from €104,451 to €71,321
mainly Debts after one year (-€131,566) and Receivables after one year (-€62,860)
- Receivables within one year -€10,369
down €10,369 (-98.8%), from €10,492 to €123
- Reserves +€191,451
up €191,451 (+78.0%), from €245,518 to €436,969
of which Non-distributable reserves: +€191,451
- Debts after one year -€131,566
down €131,566 (-46.9%), from €280,740 to €149,174
- Provisions +€18,915
up €18,915 (+56.1%), from €33,704 to €52,619
- Profit (loss) carried forward -€15,806
down €15,806 (-116%), from -€13,592 to -€29,398
- Financial income +€156,559
up €156,559 (+151%), from €103,881 to €260,440
of which Non-recurring financial income: +€166,092
- Taxes -€32,179
down €32,179, from €8,049 to -€24,130
- Purchases and services +€4,410
new in 2025: €4,410
- Financial charges +€3,331
up €3,331 (+5.9%), from €56,447 to €59,778
of which Financial charges: +€5,002
- Staff costs -€568
down €568 (-58.7%), from €968 to €400
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 | €583,473 | €641,927 | +€58,454 | +10.0% |
| Fixed assets | 21/28 | €460,504 | €499,597 | +€39,093 | +8.5% |
| Financial fixed assets | 28 | €460,504 | €499,597 | +€39,093 | +8.5% |
| Current assets | 29/58 | €122,969 | €142,330 | +€19,361 | +15.7% |
| Amounts receivable after more than one year | 29 | €8,026 | €70,886 | +€62,860 | +783% |
| Other amounts receivable | 291 | €8,026 | €70,886 | +€62,860 | +783% |
| Amounts receivable within one year | 40/41 | €10,492 | €123 | -€10,369 | -98.8% |
| Other amounts receivable | 41 | €10,492 | €123 | -€10,369 | -98.8% |
| Cash at bank and in hand | 54/58 | €104,451 | €71,321 | -€33,130 | -31.7% |
| Total equity and liabilities | 10/49 | €583,473 | €641,927 | +€58,454 | +10.0% |
| Equity | 10/15 | €264,449 | €440,094 | +€175,645 | +66.4% |
| Contributions | 10/11 | €32,523 | €32,523 | = | 0.0% |
| Reserves | 13 | €245,518 | €436,969 | +€191,451 | +78.0% |
| Non-distributable reserves | 130/1 | €228,546 | €419,997 | +€191,451 | +83.8% |
| Reserves not available under the articles | 1311 | €3,277 | €3,277 | = | 0.0% |
| Other | 1319 | €225,269 | €416,720 | +€191,451 | +85.0% |
| Tax-exempt reserves | 132 | €1,336 | €1,336 | = | 0.0% |
| Distributable reserves | 133 | €15,636 | €15,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,592 | -€29,398 | -€15,806 | -116% |
| Provisions and deferred taxes | 16 | €33,704 | €52,619 | +€18,915 | +56.1% |
| Deferred taxes | 168 | €33,704 | €52,619 | +€18,915 | +56.1% |
| Amounts payable | 17/49 | €285,320 | €149,214 | -€136,106 | -47.7% |
| Amounts payable after more than one year | 17 | €280,740 | €149,174 | -€131,566 | -46.9% |
| Financial debts | 170/4 | €280,740 | €149,174 | -€131,566 | -46.9% |
| Amounts payable within one year | 42/48 | €4,580 | €40 | -€4,540 | -99.1% |
| Trade debts | 44 | €24 | €40 | +€16 | +66.7% |
| Suppliers | 440/4 | €24 | €40 | +€16 | +66.7% |
| Taxes, remuneration and social security | 45 | €4,556 | - | -€4,556 | |
| Taxes | 450/3 | €4,556 | - | -€4,556 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €4,410 | +€4,410 | |
| Remuneration, social security and pensions | 62 | €968 | €400 | -€568 | -58.7% |
| Gross operating margin | 9900 | -€4,005 | -€4,410 | -€405 | -10.1% |
| Operating profit (loss) | 9901 | -€4,973 | -€4,810 | +€163 | +3.3% |
| Financial income | 75/76B | €103,881 | €260,440 | +€156,559 | +151% |
| Recurring financial income | 75 | €31,095 | €21,562 | -€9,533 | -30.7% |
| Non-recurring financial income | 76B | €72,786 | €238,878 | +€166,092 | +228% |
| Financial charges | 65/66B | €56,447 | €59,778 | +€3,331 | +5.9% |
| Recurring financial charges | 65 | €14,725 | €19,727 | +€5,002 | +34.0% |
| Non-recurring financial charges | 66B | €41,722 | €40,051 | -€1,671 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €42,461 | €195,852 | +€153,391 | +361% |
| Transfer to deferred taxes | 680 | €18,922 | €25,232 | +€6,310 | +33.3% |
| Income taxes | 67/77 | €8,049 | -€24,130 | -€32,179 | |
| Profit (loss) for the period | 9904 | €15,490 | €194,750 | +€179,260 | +1,157% |
| Profit (loss) for the period to be appropriated | 9905 | €15,490 | €194,750 | +€179,260 | +1,157% |
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.