Optimus Media: 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 Media
Largest movements
- Current investments -€129,947
down €129,947 (-78.8%), from €165,000 to €35,053
- Cash -€58,434
down €58,434 (-92.9%), from €62,926 to €4,492
mainly Contributions, distributions and other (-€292,982) and Tax, wage and social debts (-€13,854)
- Deferred charges and accrued income -€16,484
down €16,484 (-100%), from €16,484 to €0
- Tangible fixed assets -€4,952
down €4,952 (-22.9%), from €21,599 to €16,648
of which Furniture and vehicles: -€4,672
- Reserves -€240,087
down €240,087 (-96.8%), from €247,982 to €7,895
- Other debts +€45,000
up €45,000, from €0 to €45,000
- Tax, wage and social debts -€13,854
down €13,854 (-78.7%), from €17,603 to €3,749
- Gross operating margin -€13,435
down €13,435 (-16.7%), from €80,282 to €66,846
- Taxes -€2,991
down €2,991 (-18.1%), from €16,558 to €13,567
- Depreciation +€1,761
up €1,761 (+55.2%), from €3,190 to €4,952
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 | €268,684 | €59,892 | -€208,793 | -77.7% |
| Fixed assets | 21/28 | €21,599 | €16,648 | -€4,952 | -22.9% |
| Tangible fixed assets | 22/27 | €21,599 | €16,648 | -€4,952 | -22.9% |
| Plant, machinery and equipment | 23 | €2,142 | €1,863 | -€279 | -13.0% |
| Furniture and vehicles | 24 | €19,458 | €14,785 | -€4,672 | -24.0% |
| Current assets | 29/58 | €247,085 | €43,244 | -€203,841 | -82.5% |
| Amounts receivable within one year | 40/41 | €2,675 | €3,698 | +€1,023 | +38.3% |
| Trade receivables | 40 | €2,626 | €1,284 | -€1,342 | -51.1% |
| Other amounts receivable | 41 | €49 | €2,414 | +€2,365 | +4,827% |
| Current investments | 50/53 | €165,000 | €35,053 | -€129,947 | -78.8% |
| Cash at bank and in hand | 54/58 | €62,926 | €4,492 | -€58,434 | -92.9% |
| Deferred charges and accrued income | 490/1 | €16,484 | €0 | -€16,484 | -100% |
| Total equity and liabilities | 10/49 | €268,684 | €59,892 | -€208,793 | -77.7% |
| Equity | 10/15 | €250,382 | €10,295 | -€240,087 | -95.9% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €247,982 | €7,895 | -€240,087 | -96.8% |
| Distributable reserves | 133 | €247,982 | €7,895 | -€240,087 | -96.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,302 | €49,596 | +€31,294 | +171% |
| Amounts payable within one year | 42/48 | €18,302 | €49,596 | +€31,294 | +171% |
| Trade debts | 44 | €699 | €848 | +€149 | +21.2% |
| Suppliers | 440/4 | €699 | €848 | +€149 | +21.2% |
| Taxes, remuneration and social security | 45 | €17,603 | €3,749 | -€13,854 | -78.7% |
| Taxes | 450/3 | €17,603 | €3,749 | -€13,854 | -78.7% |
| Other amounts payable | 47/48 | €0 | €45,000 | +€45,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,190 | €4,952 | +€1,761 | +55.2% |
| Other operating charges | 640/8 | €215 | €620 | +€405 | +188% |
| Gross operating margin | 9900 | €80,282 | €66,846 | -€13,435 | -16.7% |
| Operating profit (loss) | 9901 | €76,876 | €61,275 | -€15,601 | -20.3% |
| Financial income | 75/76B | €4,964 | €5,290 | +€326 | +6.6% |
| Recurring financial income | 75 | €4,964 | €5,290 | +€326 | +6.6% |
| Financial charges | 65/66B | €176 | €102 | -€74 | -41.9% |
| Recurring financial charges | 65 | €176 | €102 | -€74 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €81,663 | €66,462 | -€15,201 | -18.6% |
| Income taxes | 67/77 | €16,558 | €13,567 | -€2,991 | -18.1% |
| Profit (loss) for the period | 9904 | €65,106 | €52,895 | -€12,210 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,106 | €52,895 | -€12,210 | -18.8% |
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 31 October 2026 via checked.be.