OPTIMUS GROUP: 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 GROUP
Largest movements
- Cash -€11,133
down €11,133 (-69.4%), from €16,035 to €4,903
mainly Other debts (-€9,781) and Trade debts (-€6,088)
- Tangible fixed assets -€5,467
down €5,467 (-34.7%), from €15,756 to €10,289
- Stocks and contracts +€3,616
up €3,616 (+83.1%), from €4,354 to €7,970
- Receivables within one year +€1,151
up €1,151 (+14.8%), from €7,805 to €8,957
of which Other amounts receivable: +€863
- Other debts -€9,781
down €9,781 (-94.0%), from €10,400 to €620
- Trade debts -€6,088
down €6,088 (-81.7%), from €7,448 to €1,359
- Accrued charges and deferred income +€2,356
new in 2025: €2,356
- Profit (loss) carried forward +€2,085
up €2,085 (+16.1%), from €12,939 to €15,025
- Turnover -€87,814
no longer reported in 2025 (was €87,814)
- Purchases and services -€82,464
no longer reported in 2025 (was €82,464)
- Gross operating margin -€11,519
down €11,519 (-56.9%), from €20,254 to €8,734
- Depreciation +€4,823
up €4,823 (+749%), from €644 to €5,467
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 | €43,950 | €32,118 | -€11,832 | -26.9% |
| Fixed assets | 21/28 | €15,756 | €10,289 | -€5,467 | -34.7% |
| Tangible fixed assets | 22/27 | €15,756 | €10,289 | -€5,467 | -34.7% |
| Furniture and vehicles | 24 | €15,756 | €10,289 | -€5,467 | -34.7% |
| Current assets | 29/58 | €28,194 | €21,829 | -€6,365 | -22.6% |
| Stocks and contracts in progress | 3 | €4,354 | €7,970 | +€3,616 | +83.1% |
| Stocks | 30/36 | €4,354 | €7,970 | +€3,616 | +83.1% |
| Amounts receivable within one year | 40/41 | €7,805 | €8,957 | +€1,151 | +14.8% |
| Trade receivables | 40 | €7,317 | €7,606 | +€289 | +3.9% |
| Other amounts receivable | 41 | €488 | €1,351 | +€863 | +177% |
| Cash at bank and in hand | 54/58 | €16,035 | €4,903 | -€11,133 | -69.4% |
| Total equity and liabilities | 10/49 | €43,950 | €32,118 | -€11,832 | -26.9% |
| Equity | 10/15 | €24,939 | €27,025 | +€2,085 | +8.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,939 | €15,025 | +€2,085 | +16.1% |
| Amounts payable | 17/49 | €19,011 | €5,094 | -€13,917 | -73.2% |
| Amounts payable within one year | 42/48 | €19,011 | €2,738 | -€16,273 | -85.6% |
| Trade debts | 44 | €7,448 | €1,359 | -€6,088 | -81.7% |
| Suppliers | 440/4 | €7,448 | €1,359 | -€6,088 | -81.7% |
| Taxes, remuneration and social security | 45 | €1,163 | €759 | -€404 | -34.7% |
| Taxes | 450/3 | €1,163 | €759 | -€404 | -34.7% |
| Other amounts payable | 47/48 | €10,400 | €620 | -€9,781 | -94.0% |
| Accrued charges and deferred income | 492/3 | - | €2,356 | +€2,356 | |
| Turnover | 70 | €87,814 | - | -€87,814 | |
| Goods, raw materials, services and sundry goods | 60/61 | €82,464 | - | -€82,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644 | €5,467 | +€4,823 | +749% |
| Other operating charges | 640/8 | €249 | €186 | -€63 | -25.4% |
| Gross operating margin | 9900 | €20,254 | €8,734 | -€11,519 | -56.9% |
| Operating profit (loss) | 9901 | €19,361 | €3,082 | -€16,279 | -84.1% |
| Financial income | 75/76B | €247 | - | -€247 | |
| Recurring financial income | 75 | €247 | - | -€247 | |
| Financial charges | 65/66B | €143 | €238 | +€95 | +66.8% |
| Recurring financial charges | 65 | €143 | €238 | +€95 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €19,465 | €2,844 | -€16,621 | -85.4% |
| Income taxes | 67/77 | - | €759 | +€759 | |
| Profit (loss) for the period | 9904 | €19,465 | €2,085 | -€17,380 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,465 | €2,085 | -€17,380 | -89.3% |
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 18 October 2026 via checked.be.