OPTIMUT: 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.
OPTIMUT
Largest movements
- Cash -€79,981
down €79,981 (-56.1%), from €142,553 to €62,572
mainly Trade debts (-€44,554) and Receivables within one year (-€36,611)
- Receivables within one year +€36,611
up €36,611 (+52.5%), from €69,672 to €106,283
of which Trade receivables: +€35,358
- Intangible fixed assets -€9,380
down €9,380 (-29.3%), from €32,047 to €22,667
- Trade debts -€44,554
down €44,554 (-57.6%), from €77,326 to €32,772
- Tax, wage and social debts -€8,477
down €8,477 (-8.5%), from €100,127 to €91,650
of which Taxes: -€17,935
- Taxes -€47,753
down €47,753, from €38,184 to -€9,569
- Staff costs +€40,079
up €40,079 (+14.7%), from €272,294 to €312,374
- Write-downs +€4,654
new in 2025: €4,654
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 | €311,241 | €256,592 | -€54,649 | -17.6% |
| Fixed assets | 21/28 | €33,557 | €23,863 | -€9,694 | -28.9% |
| Intangible fixed assets | 21 | €32,047 | €22,667 | -€9,380 | -29.3% |
| Tangible fixed assets | 22/27 | €1,511 | €1,196 | -€314 | -20.8% |
| Other tangible fixed assets | 26 | €1,511 | €1,196 | -€314 | -20.8% |
| Current assets | 29/58 | €277,684 | €232,728 | -€44,955 | -16.2% |
| Stocks and contracts in progress | 3 | €51,304 | €50,041 | -€1,262 | -2.5% |
| Stocks | 30/36 | €51,304 | €50,041 | -€1,262 | -2.5% |
| Amounts receivable within one year | 40/41 | €69,672 | €106,283 | +€36,611 | +52.5% |
| Trade receivables | 40 | €69,672 | €105,030 | +€35,358 | +50.7% |
| Other amounts receivable | 41 | - | €1,253 | +€1,253 | |
| Cash at bank and in hand | 54/58 | €142,553 | €62,572 | -€79,981 | -56.1% |
| Deferred charges and accrued income | 490/1 | €14,155 | €13,832 | -€323 | -2.3% |
| Total equity and liabilities | 10/49 | €311,241 | €256,592 | -€54,649 | -17.6% |
| Equity | 10/15 | €52,170 | €52,170 | = | 0.0% |
| Contributions | 10/11 | €52,058 | €52,058 | = | 0.0% |
| Reserves | 13 | €112 | €112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €112 | €112 | = | 0.0% |
| Reserves not available under the articles | 1311 | €112 | €112 | = | 0.0% |
| Amounts payable | 17/49 | €259,071 | €204,422 | -€54,649 | -21.1% |
| Amounts payable within one year | 42/48 | €258,999 | €204,422 | -€54,577 | -21.1% |
| Financial debts | 43 | €80,000 | €80,000 | = | 0.0% |
| Other loans | 439 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €77,326 | €32,772 | -€44,554 | -57.6% |
| Suppliers | 440/4 | €77,326 | €32,772 | -€44,554 | -57.6% |
| Taxes, remuneration and social security | 45 | €100,127 | €91,650 | -€8,477 | -8.5% |
| Taxes | 450/3 | €63,015 | €45,079 | -€17,935 | -28.5% |
| Remuneration and social security | 454/9 | €37,112 | €46,571 | +€9,458 | +25.5% |
| Other amounts payable | 47/48 | €1,546 | - | -€1,546 | |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Non-recurring operating income | 76A | €36,837 | - | -€36,837 | |
| Remuneration, social security and pensions | 62 | €272,294 | €312,374 | +€40,079 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,694 | €9,694 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,654 | +€4,654 | |
| Gross operating margin | 9900 | €321,765 | €319,125 | -€2,641 | -0.8% |
| Operating profit (loss) | 9901 | €39,777 | -€7,597 | -€47,374 | |
| Financial income | 75/76B | €90 | €35 | -€55 | -61.1% |
| Recurring financial income | 75 | €90 | €35 | -€55 | -61.1% |
| Non-recurring financial income | 76B | - | €35 | +€35 | |
| Financial charges | 65/66B | €1,682 | €2,007 | +€325 | +19.3% |
| Recurring financial charges | 65 | €1,682 | €2,007 | +€325 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €38,184 | -€9,569 | -€47,753 | |
| Income taxes | 67/77 | €38,184 | -€9,569 | -€47,753 | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 14 October 2026 via checked.be.