OPTIMUM SECURITY SOLUTIONS: 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 SECURITY SOLUTIONS
Largest movements
- Receivables within one year +€48,612
up €48,612 (+289.5%), from €16,790 to €65,402
of which Trade receivables: +€48,309
- Tangible fixed assets +€28,207
up €28,207 (+2461.6%), from €1,146 to €29,353
of which Furniture and vehicles: +€28,757
- Stocks and contracts -€14,137
down €14,137 (-41.1%), from €34,378 to €20,241
- Intangible fixed assets -€7,750
down €7,750 (-14.1%), from €54,896 to €47,146
- Cash +€7,018
up €7,018 (+39.0%), from €18,011 to €25,029
mainly Trade debts (+€23,865) and Net result for the year (+€19,890)
- Trade debts +€23,865
up €23,865 (+973.4%), from €2,452 to €26,317
- Reserves +€20,000
up €20,000 (+45.5%), from €44,000 to €64,000
- Current portion of long-term debt +€8,718
up €8,718 (+56.5%), from €15,435 to €24,153
- Tax, wage and social debts +€4,895
up €4,895 (+33.4%), from €14,657 to €19,553
of which Remuneration and social security: +€2,700
- Other debts +€3,102
up €3,102 (+63.9%), from €4,851 to €7,953
- Gross operating margin +€18,446
up €18,446 (+66.5%), from €27,736 to €46,182
- Depreciation +€6,859
up €6,859 (+82.6%), from €8,300 to €15,159
- Taxes +€4,195
up €4,195 (+117.9%), from €3,557 to €7,753
- Write-downs -€753
new in 2026: -€753
- Other operating charges +€553
up €553 (+150.7%), from €367 to €920
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,957 | €191,767 | +€63,810 | +49.9% |
| Fixed assets | 21/28 | €56,042 | €76,499 | +€20,457 | +36.5% |
| Intangible fixed assets | 21 | €54,896 | €47,146 | -€7,750 | -14.1% |
| Tangible fixed assets | 22/27 | €1,146 | €29,353 | +€28,207 | +2461.6% |
| Plant, machinery and equipment | 23 | €1,146 | €596 | -€550 | -48.0% |
| Furniture and vehicles | 24 | - | €28,757 | +€28,757 | |
| Current assets | 29/58 | €71,915 | €115,268 | +€43,353 | +60.3% |
| Stocks and contracts in progress | 3 | €34,378 | €20,241 | -€14,137 | -41.1% |
| Stocks | 30/36 | €34,378 | €20,241 | -€14,137 | -41.1% |
| Amounts receivable within one year | 40/41 | €16,790 | €65,402 | +€48,612 | +289.5% |
| Trade receivables | 40 | €14,844 | €63,154 | +€48,309 | +325.4% |
| Other amounts receivable | 41 | €1,945 | €2,248 | +€303 | +15.6% |
| Cash at bank and in hand | 54/58 | €18,011 | €25,029 | +€7,018 | +39.0% |
| Deferred charges and accrued income | 490/1 | €2,737 | €4,596 | +€1,859 | +67.9% |
| Total equity and liabilities | 10/49 | €127,957 | €191,767 | +€63,810 | +49.9% |
| Equity | 10/15 | €49,472 | €69,362 | +€19,890 | +40.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,000 | €64,000 | +€20,000 | +45.5% |
| Distributable reserves | 133 | €44,000 | €64,000 | +€20,000 | +45.5% |
| Profit (loss) carried forward | 14 | €472 | €362 | -€110 | -23.3% |
| Amounts payable | 17/49 | €78,485 | €122,404 | +€43,919 | +56.0% |
| Amounts payable after more than one year | 17 | €40,897 | €43,180 | +€2,284 | +5.6% |
| Financial debts | 170/4 | €40,897 | €43,180 | +€2,284 | +5.6% |
| Amounts payable within one year | 42/48 | €37,395 | €77,975 | +€40,580 | +108.5% |
| Current portion of amounts payable after more than one year | 42 | €15,435 | €24,153 | +€8,718 | +56.5% |
| Trade debts | 44 | €2,452 | €26,317 | +€23,865 | +973.4% |
| Suppliers | 440/4 | €2,452 | €26,317 | +€23,865 | +973.4% |
| Taxes, remuneration and social security | 45 | €14,657 | €19,553 | +€4,895 | +33.4% |
| Taxes | 450/3 | €3,557 | €5,753 | +€2,195 | +61.7% |
| Remuneration and social security | 454/9 | €11,100 | €13,800 | +€2,700 | +24.3% |
| Other amounts payable | 47/48 | €4,851 | €7,953 | +€3,102 | +63.9% |
| Accrued charges and deferred income | 492/3 | €193 | €1,249 | +€1,056 | +546.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,300 | €15,159 | +€6,859 | +82.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€753 | -€753 | |
| Other operating charges | 640/8 | €367 | €920 | +€553 | +150.7% |
| Gross operating margin | 9900 | €27,736 | €46,182 | +€18,446 | +66.5% |
| Operating profit (loss) | 9901 | €19,069 | €30,857 | +€11,788 | +61.8% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €2,749 | €3,284 | +€536 | +19.5% |
| Recurring financial charges | 65 | €2,749 | €3,284 | +€536 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €16,321 | €27,643 | +€11,322 | +69.4% |
| Income taxes | 67/77 | €3,557 | €7,753 | +€4,195 | +117.9% |
| Profit (loss) for the period | 9904 | €12,763 | €19,890 | +€7,127 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,763 | €19,890 | +€7,127 | +55.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.