OPTIMUS FINISH: what changed
OPTIMUS FINISH
Largest movements
- Receivables within one year -€22,125
down €22,125 (-7.9%), from €281,188 to €259,064
of which Trade receivables: -€34,232
- Cash +€16,591
up €16,591 (+6,275%), from €264 to €16,855
mainly Tax, wage and social debts (+€32,185) and Receivables within one year (+€22,125)
- Deferred charges and accrued income -€13,281
down €13,281 (-95.0%), from €13,974 to €693
- Tangible fixed assets -€3,305
down €3,305 (-43.8%), from €7,550 to €4,246
of which Plant, machinery and equipment: -€1,730
- Trade debts -€52,096
down €52,096 (-23.8%), from €218,493 to €166,397
- Tax, wage and social debts +€32,185
up €32,185 (+566%), from €5,681 to €37,866
of which Remuneration and social security: +€24,440
- Debts after one year -€5,082
down €5,082 (-46.3%), from €10,987 to €5,905
- Gross operating margin +€4,416
up €4,416 (+13.6%), from €32,575 to €36,990
- Taxes +€3,670
up €3,670 (+76.1%), from €4,819 to €8,489
- Depreciation -€2,691
down €2,691 (-41.1%), from €6,550 to €3,859
- Write-downs +€1,560
new in 2025: €1,560
- Financial charges -€1,356
down €1,356 (-30.0%), from €4,518 to €3,162
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,127 | €281,007 | -€22,120 | -7.3% |
| Fixed assets | 21/28 | €7,700 | €4,396 | -€3,305 | -42.9% |
| Tangible fixed assets | 22/27 | €7,550 | €4,246 | -€3,305 | -43.8% |
| Plant, machinery and equipment | 23 | €5,976 | €4,246 | -€1,730 | -28.9% |
| Furniture and vehicles | 24 | €1,575 | - | -€1,575 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €295,427 | €276,612 | -€18,815 | -6.4% |
| Amounts receivable within one year | 40/41 | €281,188 | €259,064 | -€22,125 | -7.9% |
| Trade receivables | 40 | €274,600 | €240,369 | -€34,232 | -12.5% |
| Other amounts receivable | 41 | €6,588 | €18,695 | +€12,107 | +184% |
| Cash at bank and in hand | 54/58 | €264 | €16,855 | +€16,591 | +6,275% |
| Deferred charges and accrued income | 490/1 | €13,974 | €693 | -€13,281 | -95.0% |
| Total equity and liabilities | 10/49 | €303,127 | €281,007 | -€22,120 | -7.3% |
| Equity | 10/15 | €63,214 | €64,896 | +€1,682 | +2.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,745 | €1,745 | = | 0.0% |
| Distributable reserves | 133 | €1,745 | €1,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,468 | €63,150 | +€1,682 | +2.7% |
| Amounts payable | 17/49 | €239,913 | €216,112 | -€23,801 | -9.9% |
| Amounts payable after more than one year | 17 | €10,987 | €5,905 | -€5,082 | -46.3% |
| Financial debts | 170/4 | €10,987 | €5,905 | -€5,082 | -46.3% |
| Amounts payable within one year | 42/48 | €228,926 | €210,207 | -€18,719 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €4,752 | €5,082 | +€330 | +7.0% |
| Trade debts | 44 | €218,493 | €166,397 | -€52,096 | -23.8% |
| Suppliers | 440/4 | €218,493 | €166,397 | -€52,096 | -23.8% |
| Taxes, remuneration and social security | 45 | €5,681 | €37,866 | +€32,185 | +566% |
| Taxes | 450/3 | €5,681 | €13,426 | +€7,745 | +136% |
| Remuneration and social security | 454/9 | - | €24,440 | +€24,440 | |
| Other amounts payable | 47/48 | - | €861 | +€861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,550 | €3,859 | -€2,691 | -41.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,560 | +€1,560 | |
| Other operating charges | 640/8 | €17,633 | €18,289 | +€657 | +3.7% |
| Gross operating margin | 9900 | €32,575 | €36,990 | +€4,416 | +13.6% |
| Operating profit (loss) | 9901 | €8,392 | €13,282 | +€4,890 | +58.3% |
| Financial income | 75/76B | €101 | €51 | -€50 | -49.4% |
| Recurring financial income | 75 | €101 | €51 | -€50 | -49.4% |
| Financial charges | 65/66B | €4,518 | €3,162 | -€1,356 | -30.0% |
| Recurring financial charges | 65 | €4,518 | €3,162 | -€1,356 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €3,974 | €10,171 | +€6,196 | +156% |
| Income taxes | 67/77 | €4,819 | €8,489 | +€3,670 | +76.1% |
| Profit (loss) for the period | 9904 | -€845 | €1,682 | +€2,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€845 | €1,682 | +€2,527 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.