OPTIMUS: 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.
OPTIMUS
Largest movements
- Receivables within one year +€5,808
new in 2026: €5,808
- Cash +€207
up €207 (+102.3%), from €202 to €409
mainly Net result for the year (+€3,004) and Tax, wage and social debts (+€1,324)
- Profit (loss) carried forward +€2,510
no longer reported in 2026 (was -€2,510)
- Tax, wage and social debts +€1,324
new in 2026: €1,324
- Other debts +€1,000
new in 2026: €1,000
- Trade debts +€686
up €686 (+96.3%), from €712 to €1,398
- Reserves +€494
new in 2026: €494
- Gross operating margin +€6,053
up €6,053, from -€2,036 to €4,017
- Other operating charges +€406
up €406 (+92.9%), from €437 to €844
- Taxes +€124
new in 2026: €124
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 | €202 | €6,217 | +€6,015 | +2974.8% |
| Current assets | 29/58 | €202 | €6,217 | +€6,015 | +2974.8% |
| Amounts receivable within one year | 40/41 | - | €5,808 | +€5,808 | |
| Trade receivables | 40 | - | €5,808 | +€5,808 | |
| Cash at bank and in hand | 54/58 | €202 | €409 | +€207 | +102.3% |
| Total equity and liabilities | 10/49 | €202 | €6,217 | +€6,015 | +2974.8% |
| Equity | 10/15 | -€510 | €2,494 | +€3,004 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €494 | +€494 | |
| Distributable reserves | 133 | - | €494 | +€494 | |
| Profit (loss) carried forward | 14 | -€2,510 | - | +€2,510 | |
| Amounts payable | 17/49 | €712 | €3,722 | +€3,010 | +422.8% |
| Amounts payable within one year | 42/48 | €712 | €3,722 | +€3,010 | +422.8% |
| Trade debts | 44 | €712 | €1,398 | +€686 | +96.3% |
| Suppliers | 440/4 | €712 | €1,398 | +€686 | +96.3% |
| Taxes, remuneration and social security | 45 | - | €1,324 | +€1,324 | |
| Taxes | 450/3 | - | €1,324 | +€1,324 | |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €437 | €844 | +€406 | +92.9% |
| Gross operating margin | 9900 | -€2,036 | €4,017 | +€6,053 | |
| Operating profit (loss) | 9901 | -€2,474 | €3,173 | +€5,647 | |
| Financial charges | 65/66B | €36 | €45 | +€9 | +24.6% |
| Recurring financial charges | 65 | €36 | €45 | +€9 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,510 | €3,128 | +€5,638 | |
| Income taxes | 67/77 | - | €124 | +€124 | |
| Profit (loss) for the period | 9904 | -€2,510 | €3,004 | +€5,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,510 | €3,004 | +€5,514 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.