Optimus 61: 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.
Optimus 61
Largest movements
- Tangible fixed assets +€654,600
up €654,600 (+5,763%), from €11,359 to €665,958
of which Land and buildings: +€654,520
- Receivables after one year -€266,200
no longer reported in 2025 (was €266,200)
- Cash -€165,551
down €165,551 (-82.1%), from €201,581 to €36,030
mainly Investment in fixed assets (net) (-€663,845) and Net result for the year (-€45,870)
- Receivables within one year -€40,602
down €40,602 (-91.0%), from €44,636 to €4,034
of which Other amounts receivable: -€41,344
- Deferred charges and accrued income -€32,604
down €32,604 (-44.9%), from €72,604 to €40,000
- Debts after one year +€180,000
new in 2025: €180,000
of which Financial debts: +€100,000
- Profit (loss) carried forward -€45,870
down €45,870 (-40.8%), from -€112,408 to -€158,278
- Other debts +€12,716
new in 2025: €12,716
- Financial income -€342,595
down €342,595 (-98.2%), from €348,872 to €6,276
of which Non-recurring financial income: -€340,000
- Gross operating margin +€41,414
up €41,414 (+50.8%), from -€81,599 to -€40,186
- Depreciation +€6,365
up €6,365 (+352%), from €1,806 to €8,171
- Financial charges +€1,427
up €1,427 (+1,196%), from €119 to €1,546
- Other operating charges +€927
up €927 (+78.7%), from €1,177 to €2,104
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 | €596,379 | €747,096 | +€150,717 | +25.3% |
| Fixed assets | 21/28 | €11,359 | €667,032 | +€655,674 | +5,773% |
| Tangible fixed assets | 22/27 | €11,359 | €665,958 | +€654,600 | +5,763% |
| Land and buildings | 22 | €9,009 | €663,529 | +€654,520 | +7,265% |
| Furniture and vehicles | 24 | €2,350 | €2,429 | +€80 | +3.4% |
| Financial fixed assets | 28 | - | €1,074 | +€1,074 | |
| Current assets | 29/58 | €585,021 | €80,063 | -€504,957 | -86.3% |
| Amounts receivable after more than one year | 29 | €266,200 | - | -€266,200 | |
| Other amounts receivable | 291 | €266,200 | - | -€266,200 | |
| Amounts receivable within one year | 40/41 | €44,636 | €4,034 | -€40,602 | -91.0% |
| Trade receivables | 40 | €3,292 | €4,034 | +€741 | +22.5% |
| Other amounts receivable | 41 | €41,344 | - | -€41,344 | |
| Cash at bank and in hand | 54/58 | €201,581 | €36,030 | -€165,551 | -82.1% |
| Deferred charges and accrued income | 490/1 | €72,604 | €40,000 | -€32,604 | -44.9% |
| Total equity and liabilities | 10/49 | €596,379 | €747,096 | +€150,717 | +25.3% |
| Equity | 10/15 | €570,701 | €524,831 | -€45,870 | -8.0% |
| Contributions | 10/11 | €579,450 | €579,450 | = | 0.0% |
| Reserves | 13 | €103,660 | €103,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,441 | €12,441 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,441 | €12,441 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,920 | €4,920 | = | 0.0% |
| Distributable reserves | 133 | €86,298 | €86,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,408 | -€158,278 | -€45,870 | -40.8% |
| Amounts payable | 17/49 | €25,678 | €222,265 | +€196,587 | +766% |
| Amounts payable after more than one year | 17 | - | €180,000 | +€180,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €299 | €16,886 | +€16,587 | +5,549% |
| Trade debts | 44 | €2 | €3,570 | +€3,568 | +148,655% |
| Suppliers | 440/4 | €2 | €3,570 | +€3,568 | +148,655% |
| Taxes, remuneration and social security | 45 | €297 | €599 | +€303 | +102% |
| Taxes | 450/3 | €297 | €599 | +€303 | +102% |
| Other amounts payable | 47/48 | - | €12,716 | +€12,716 | |
| Accrued charges and deferred income | 492/3 | €25,379 | €25,379 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €8,171 | +€6,365 | +352% |
| Other operating charges | 640/8 | €1,177 | €2,104 | +€927 | +78.7% |
| Gross operating margin | 9900 | -€81,599 | -€40,186 | +€41,414 | +50.8% |
| Operating profit (loss) | 9901 | -€84,582 | -€50,461 | +€34,122 | +40.3% |
| Financial income | 75/76B | €348,872 | €6,276 | -€342,595 | -98.2% |
| Recurring financial income | 75 | €8,872 | €6,276 | -€2,595 | -29.3% |
| Non-recurring financial income | 76B | €340,000 | - | -€340,000 | |
| Financial charges | 65/66B | €119 | €1,546 | +€1,427 | +1,196% |
| Recurring financial charges | 65 | €119 | €1,546 | +€1,427 | +1,196% |
| Profit (loss) for the period before taxes | 9903 | €264,170 | -€45,731 | -€309,901 | |
| Income taxes | 67/77 | €140 | €140 | -€0 | -0.3% |
| Profit (loss) for the period | 9904 | €264,030 | -€45,870 | -€309,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €264,030 | -€45,870 | -€309,900 |
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 13 October 2026 via checked.be.