OPTIMUS LINE: 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 LINE
Largest movements
- Receivables within one year +€422,298
up €422,298 (+196%), from €215,889 to €638,188
of which Trade receivables: +€420,083
- Cash +€84,054
up €84,054 (+222%), from €37,933 to €121,987
mainly Trade debts (+€287,297) and Other debts (+€160,579)
- Tangible fixed assets +€29,332
up €29,332 (+4,218%), from €695 to €30,027
- Trade debts +€287,297
up €287,297 (+126%), from €227,677 to €514,973
- Other debts +€160,579
new in 2025: €160,579
- Tax, wage and social debts +€28,341
up €28,341 (+133%), from €21,232 to €49,574
of which Taxes: +€33,525
- Accrued charges and deferred income +€20,058
new in 2025: €20,058
- Debts after one year +€19,951
new in 2025: €19,951
- Gross operating margin +€292,620
up €292,620 (+464%), from €63,102 to €355,723
- Staff costs +€285,226
up €285,226 (+549%), from €51,931 to €337,157
- Purchases and services +€147,150
up €147,150 (+29.0%), from €506,929 to €654,079
- Other operating charges +€7,567
up €7,567 (+7,005%), from €108 to €7,675
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 | €254,517 | €790,202 | +€535,684 | +210% |
| Fixed assets | 21/28 | €695 | €30,027 | +€29,332 | +4,218% |
| Tangible fixed assets | 22/27 | €695 | €30,027 | +€29,332 | +4,218% |
| Furniture and vehicles | 24 | €695 | €30,027 | +€29,332 | +4,218% |
| Current assets | 29/58 | €253,822 | €760,174 | +€506,353 | +199% |
| Amounts receivable within one year | 40/41 | €215,889 | €638,188 | +€422,298 | +196% |
| Trade receivables | 40 | €205,949 | €626,032 | +€420,083 | +204% |
| Other amounts receivable | 41 | €9,941 | €12,156 | +€2,215 | +22.3% |
| Cash at bank and in hand | 54/58 | €37,933 | €121,987 | +€84,054 | +222% |
| Total equity and liabilities | 10/49 | €254,517 | €790,202 | +€535,684 | +210% |
| Equity | 10/15 | €5,608 | €15,131 | +€9,523 | +170% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €608 | €10,131 | +€9,523 | +1,565% |
| Amounts payable | 17/49 | €248,909 | €775,070 | +€526,162 | +211% |
| Amounts payable after more than one year | 17 | - | €19,951 | +€19,951 | |
| Financial debts | 170/4 | - | €19,951 | +€19,951 | |
| Amounts payable within one year | 42/48 | €248,909 | €735,061 | +€486,152 | +195% |
| Current portion of amounts payable after more than one year | 42 | - | €9,935 | +€9,935 | |
| Trade debts | 44 | €227,677 | €514,973 | +€287,297 | +126% |
| Suppliers | 440/4 | €227,677 | €514,973 | +€287,297 | +126% |
| Taxes, remuneration and social security | 45 | €21,232 | €49,574 | +€28,341 | +133% |
| Taxes | 450/3 | €3,794 | €37,319 | +€33,525 | +884% |
| Remuneration and social security | 454/9 | €17,438 | €12,255 | -€5,183 | -29.7% |
| Other amounts payable | 47/48 | - | €160,579 | +€160,579 | |
| Accrued charges and deferred income | 492/3 | - | €20,058 | +€20,058 | |
| Goods, raw materials, services and sundry goods | 60/61 | €506,929 | €654,079 | +€147,150 | +29.0% |
| Remuneration, social security and pensions | 62 | €51,931 | €337,157 | +€285,226 | +549% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €843 | €1,368 | +€525 | +62.3% |
| Other operating charges | 640/8 | €108 | €7,675 | +€7,567 | +7,005% |
| Non-recurring operating charges | 66A | €9,008 | - | -€9,008 | |
| Gross operating margin | 9900 | €63,102 | €355,723 | +€292,620 | +464% |
| Operating profit (loss) | 9901 | €1,213 | €9,523 | +€8,310 | +685% |
| Financial charges | 65/66B | €604 | - | -€604 | |
| Recurring financial charges | 65 | €604 | - | -€604 | |
| Profit (loss) for the period before taxes | 9903 | €608 | €9,523 | +€8,914 | +1,465% |
| Profit (loss) for the period | 9904 | €608 | €9,523 | +€8,914 | +1,465% |
| Profit (loss) for the period to be appropriated | 9905 | €608 | €9,523 | +€8,914 | +1,465% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.