OPTIMUM SOFT: 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 SOFT
Largest movements
- Current investments +€2,167
up €2,167 (+4.7%), from €46,461 to €48,628
- Profit (loss) carried forward +€2,596
up €2,596 (+3.9%), from €65,891 to €68,488
- Financial charges -€4,529
down €4,529, from €1,228 to -€3,301
- Financial income +€199
up €199 (+25.0%), from €797 to €996
- Gross operating margin -€88
down €88 (-7.2%), from -€1,213 to -€1,301
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 | €123,717 | €126,313 | +€2,596 | +2.1% |
| Current assets | 29/58 | €123,717 | €126,313 | +€2,596 | +2.1% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,290 | €1,395 | +€105 | +8.2% |
| Other amounts receivable | 41 | €1,290 | €1,395 | +€105 | +8.2% |
| Current investments | 50/53 | €46,461 | €48,628 | +€2,167 | +4.7% |
| Cash at bank and in hand | 54/58 | €956 | €1,286 | +€330 | +34.5% |
| Deferred charges and accrued income | 490/1 | €9 | €3 | -€6 | -65.3% |
| Total equity and liabilities | 10/49 | €123,717 | €126,313 | +€2,596 | +2.1% |
| Equity | 10/15 | €123,626 | €126,223 | +€2,596 | +2.1% |
| Contributions | 10/11 | €20,735 | €20,735 | = | 0.0% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Distributable reserves | 133 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,891 | €68,488 | +€2,596 | +3.9% |
| Amounts payable | 17/49 | €90 | €90 | = | 0.0% |
| Amounts payable within one year | 42/48 | €90 | €90 | = | 0.0% |
| Other amounts payable | 47/48 | €90 | €90 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,213 | -€1,301 | -€88 | -7.2% |
| Operating profit (loss) | 9901 | -€1,601 | -€1,701 | -€100 | -6.3% |
| Financial income | 75/76B | €797 | €996 | +€199 | +25.0% |
| Recurring financial income | 75 | €797 | €996 | +€199 | +25.0% |
| Financial charges | 65/66B | €1,228 | -€3,301 | -€4,529 | |
| Recurring financial charges | 65 | €1,228 | -€3,301 | -€4,529 | |
| Profit (loss) for the period before taxes | 9903 | -€2,032 | €2,596 | +€4,628 | |
| Profit (loss) for the period | 9904 | -€2,032 | €2,596 | +€4,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,032 | €2,596 | +€4,628 |
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 4 October 2026 via checked.be.