OPTIMUM PROJECT SOLUTION: 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 PROJECT SOLUTION
Largest movements
- Deferred charges and accrued income -€16,628
no longer reported in 2025 (was €16,628)
- Receivables within one year -€4,903
down €4,903 (-26.2%), from €18,745 to €13,841
of which Trade receivables: -€4,686
- Tangible fixed assets -€2,917
down €2,917 (-50.0%), from €5,833 to €2,917
- Cash -€514
down €514 (-73.1%), from €703 to €189
mainly Tax, wage and social debts (-€11,788) and Trade debts (-€8,532)
- Tax, wage and social debts -€11,788
down €11,788 (-77.5%), from €15,220 to €3,432
of which Remuneration and social security: -€11,046
- Trade debts -€8,532
down €8,532 (-81.4%), from €10,477 to €1,945
- Profit (loss) carried forward -€4,642
down €4,642 (-177%), from -€2,621 to -€7,263
- Turnover -€117,500
no longer reported in 2025 (was €117,500)
- Gross operating margin -€66,082
down €66,082 (-97.3%), from €67,884 to €1,801
- Write-downs -€65,856
no longer reported in 2025 (was €65,856)
- Purchases and services -€49,616
no longer reported in 2025 (was €49,616)
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 | €41,909 | €16,947 | -€24,962 | -59.6% |
| Fixed assets | 21/28 | €5,833 | €2,917 | -€2,917 | -50.0% |
| Tangible fixed assets | 22/27 | €5,833 | €2,917 | -€2,917 | -50.0% |
| Furniture and vehicles | 24 | €5,833 | €2,917 | -€2,917 | -50.0% |
| Current assets | 29/58 | €36,076 | €14,030 | -€22,046 | -61.1% |
| Amounts receivable within one year | 40/41 | €18,745 | €13,841 | -€4,903 | -26.2% |
| Trade receivables | 40 | €16,640 | €11,954 | -€4,686 | -28.2% |
| Other amounts receivable | 41 | €2,105 | €1,887 | -€217 | -10.3% |
| Cash at bank and in hand | 54/58 | €703 | €189 | -€514 | -73.1% |
| Deferred charges and accrued income | 490/1 | €16,628 | - | -€16,628 | |
| Total equity and liabilities | 10/49 | €41,909 | €16,947 | -€24,962 | -59.6% |
| Equity | 10/15 | €16,213 | €11,571 | -€4,642 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234 | €234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €234 | €234 | = | 0.0% |
| Reserves not available under the articles | 1311 | €234 | €234 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,621 | -€7,263 | -€4,642 | -177% |
| Amounts payable | 17/49 | €25,696 | €5,376 | -€20,320 | -79.1% |
| Amounts payable within one year | 42/48 | €25,696 | €5,376 | -€20,320 | -79.1% |
| Trade debts | 44 | €10,477 | €1,945 | -€8,532 | -81.4% |
| Suppliers | 440/4 | €10,477 | €1,945 | -€8,532 | -81.4% |
| Taxes, remuneration and social security | 45 | €15,220 | €3,432 | -€11,788 | -77.5% |
| Taxes | 450/3 | €793 | €51 | -€742 | -93.6% |
| Remuneration and social security | 454/9 | €14,427 | €3,381 | -€11,046 | -76.6% |
| Turnover | 70 | €117,500 | - | -€117,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €49,616 | - | -€49,616 | |
| Remuneration, social security and pensions | 62 | €187 | €145 | -€42 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €2,917 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €65,856 | - | -€65,856 | |
| Other operating charges | 640/8 | €4,268 | €3,328 | -€941 | -22.0% |
| Gross operating margin | 9900 | €67,884 | €1,801 | -€66,082 | -97.3% |
| Operating profit (loss) | 9901 | -€5,344 | -€4,588 | +€756 | +14.2% |
| Financial charges | 65/66B | €179 | €54 | -€125 | -69.7% |
| Recurring financial charges | 65 | €179 | €54 | -€125 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,523 | -€4,642 | +€881 | +16.0% |
| Income taxes | 67/77 | €445 | - | -€445 | |
| Profit (loss) for the period | 9904 | -€5,968 | -€4,642 | +€1,326 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,968 | -€4,642 | +€1,326 | +22.2% |
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 14 October 2026 via checked.be.