Optimus IT Services: 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 IT Services
Largest movements
- Tangible fixed assets +€560,834
up €560,834 (+249.9%), from €224,400 to €785,233
of which Land and buildings: +€567,362
- Receivables within one year -€76,810
down €76,810 (-33.4%), from €229,913 to €153,103
of which Other amounts receivable: -€98,717
- Cash -€73,495
down €73,495 (-67.0%), from €109,742 to €36,246
mainly Investment in fixed assets (net) (-€578,849) and Tax, wage and social debts (-€42,994)
- Trade debts +€243,473
up €243,473 (+1265.9%), from €19,233 to €262,705
- Profit (loss) carried forward +€211,443
up €211,443 (+57.3%), from €368,929 to €580,371
- Tax, wage and social debts -€42,994
down €42,994 (-29.8%), from €144,416 to €101,421
of which Taxes: -€56,836
- Gross operating margin +€128,742
up €128,742 (+22.5%), from €571,615 to €700,357
- Staff costs +€85,292
up €85,292 (+27.4%), from €311,121 to €396,412
- Taxes +€11,794
up €11,794 (+19.4%), from €60,842 to €72,636
- Depreciation +€7,489
up €7,489 (+71.1%), from €10,526 to €18,015
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 | €564,893 | €976,814 | +€411,921 | +72.9% |
| Fixed assets | 21/28 | €224,400 | €785,233 | +€560,834 | +249.9% |
| Tangible fixed assets | 22/27 | €224,400 | €785,233 | +€560,834 | +249.9% |
| Land and buildings | 22 | €190,912 | €758,274 | +€567,362 | +297.2% |
| Plant, machinery and equipment | 23 | €5,845 | €3,964 | -€1,881 | -32.2% |
| Furniture and vehicles | 24 | €12,318 | €10,261 | -€2,057 | -16.7% |
| Other tangible fixed assets | 26 | €15,324 | €12,734 | -€2,590 | -16.9% |
| Current assets | 29/58 | €340,493 | €191,581 | -€148,913 | -43.7% |
| Amounts receivable within one year | 40/41 | €229,913 | €153,103 | -€76,810 | -33.4% |
| Trade receivables | 40 | €80,604 | €102,512 | +€21,907 | +27.2% |
| Other amounts receivable | 41 | €149,309 | €50,592 | -€98,717 | -66.1% |
| Cash at bank and in hand | 54/58 | €109,742 | €36,246 | -€73,495 | -67.0% |
| Deferred charges and accrued income | 490/1 | €838 | €2,231 | +€1,393 | +166.1% |
| Total equity and liabilities | 10/49 | €564,893 | €976,814 | +€411,921 | +72.9% |
| Equity | 10/15 | €401,245 | €612,687 | +€211,443 | +52.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,816 | €29,816 | = | 0.0% |
| Distributable reserves | 133 | €29,816 | €29,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €368,929 | €580,371 | +€211,443 | +57.3% |
| Amounts payable | 17/49 | €163,648 | €364,127 | +€200,478 | +122.5% |
| Amounts payable within one year | 42/48 | €163,648 | €364,127 | +€200,478 | +122.5% |
| Trade debts | 44 | €19,233 | €262,705 | +€243,473 | +1265.9% |
| Suppliers | 440/4 | €19,233 | €262,705 | +€243,473 | +1265.9% |
| Taxes, remuneration and social security | 45 | €144,416 | €101,421 | -€42,994 | -29.8% |
| Taxes | 450/3 | €110,912 | €54,076 | -€56,836 | -51.2% |
| Remuneration and social security | 454/9 | €33,504 | €47,346 | +€13,842 | +41.3% |
| Remuneration, social security and pensions | 62 | €311,121 | €396,412 | +€85,292 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,526 | €18,015 | +€7,489 | +71.1% |
| Other operating charges | 640/8 | €1,364 | €3,057 | +€1,692 | +124.1% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | €571,615 | €700,357 | +€128,742 | +22.5% |
| Operating profit (loss) | 9901 | €248,355 | €282,873 | +€34,518 | +13.9% |
| Financial income | 75/76B | €4,552 | €2,923 | -€1,629 | -35.8% |
| Recurring financial income | 75 | €4,552 | €2,923 | -€1,629 | -35.8% |
| Financial charges | 65/66B | €732 | €1,718 | +€985 | +134.6% |
| Recurring financial charges | 65 | €732 | €1,718 | +€985 | +134.6% |
| Profit (loss) for the period before taxes | 9903 | €252,175 | €284,079 | +€31,904 | +12.7% |
| Income taxes | 67/77 | €60,842 | €72,636 | +€11,794 | +19.4% |
| Profit (loss) for the period | 9904 | €191,332 | €211,443 | +€20,110 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €191,332 | €211,443 | +€20,110 | +10.5% |
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 10 October 2026 via checked.be.