OPTIMUS LOGISTICS: 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 LOGISTICS
Largest movements
- Cash -€35,537
down €35,537 (-29.2%), from €121,738 to €86,201
mainly Contributions, distributions and other (-€126,338) and Tax, wage and social debts (-€43,909)
- Tangible fixed assets +€30,823
up €30,823 (+3.6%), from €866,900 to €897,723
of which Furniture and vehicles: +€30,823
- Receivables within one year +€10,943
up €10,943 (+50.5%), from €21,651 to €32,594
of which Other amounts receivable: +€7,505
- Other debts +€105,021
up €105,021 (+24.8%), from €423,492 to €528,514
- Tax, wage and social debts -€43,909
down €43,909 (-69.4%), from €63,252 to €19,343
- Profit (loss) carried forward -€24,681
no longer reported in 2025 (was €24,681)
- Debts after one year -€23,438
down €23,438 (-16.5%), from €141,942 to €118,505
of which Financial debts: -€23,438
- Gross operating margin -€22,947
down €22,947 (-13.8%), from €166,821 to €143,874
- Taxes -€17,940
down €17,940 (-39.5%), from €45,435 to €27,495
- Depreciation +€4,301
up €4,301 (+163%), from €2,632 to €6,932
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 | €1,013,042 | €1,021,641 | +€8,599 | +0.8% |
| Fixed assets | 21/28 | €866,900 | €897,723 | +€30,823 | +3.6% |
| Tangible fixed assets | 22/27 | €866,900 | €897,723 | +€30,823 | +3.6% |
| Land and buildings | 22 | €843,590 | €843,590 | = | 0.0% |
| Furniture and vehicles | 24 | €23,310 | €54,133 | +€30,823 | +132% |
| Current assets | 29/58 | €146,142 | €123,918 | -€22,224 | -15.2% |
| Amounts receivable within one year | 40/41 | €21,651 | €32,594 | +€10,943 | +50.5% |
| Trade receivables | 40 | €20,851 | €24,289 | +€3,438 | +16.5% |
| Other amounts receivable | 41 | €800 | €8,305 | +€7,505 | +938% |
| Cash at bank and in hand | 54/58 | €121,738 | €86,201 | -€35,537 | -29.2% |
| Deferred charges and accrued income | 490/1 | €2,753 | €5,123 | +€2,370 | +86.1% |
| Total equity and liabilities | 10/49 | €1,013,042 | €1,021,641 | +€8,599 | +0.8% |
| Equity | 10/15 | €354,381 | €329,700 | -€24,681 | -7.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €239,700 | €239,700 | = | 0.0% |
| Distributable reserves | 133 | €239,700 | €239,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,681 | - | -€24,681 | |
| Amounts payable | 17/49 | €658,661 | €691,941 | +€33,280 | +5.1% |
| Amounts payable after more than one year | 17 | €141,942 | €118,505 | -€23,438 | -16.5% |
| Financial debts | 170/4 | €136,692 | €113,255 | -€23,438 | -17.1% |
| Other amounts payable | 178/9 | €5,250 | €5,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €516,719 | €573,436 | +€56,717 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €23,152 | €23,438 | +€286 | +1.2% |
| Trade debts | 44 | €6,822 | €2,142 | -€4,680 | -68.6% |
| Suppliers | 440/4 | €6,822 | €2,142 | -€4,680 | -68.6% |
| Taxes, remuneration and social security | 45 | €63,252 | €19,343 | -€43,909 | -69.4% |
| Taxes | 450/3 | €63,252 | €19,343 | -€43,909 | -69.4% |
| Other amounts payable | 47/48 | €423,492 | €528,514 | +€105,021 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,632 | €6,932 | +€4,301 | +163% |
| Other operating charges | 640/8 | €5,313 | €5,840 | +€528 | +9.9% |
| Gross operating margin | 9900 | €166,821 | €143,874 | -€22,947 | -13.8% |
| Operating profit (loss) | 9901 | €158,877 | €131,101 | -€27,776 | -17.5% |
| Financial charges | 65/66B | €2,198 | €1,949 | -€249 | -11.3% |
| Recurring financial charges | 65 | €2,198 | €1,949 | -€249 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €156,679 | €129,152 | -€27,527 | -17.6% |
| Income taxes | 67/77 | €45,435 | €27,495 | -€17,940 | -39.5% |
| Profit (loss) for the period | 9904 | €111,244 | €101,657 | -€9,587 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,244 | €101,657 | -€9,587 | -8.6% |
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 15 October 2026 via checked.be.