Optimy: 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.
Optimy
Largest movements
- Current investments -€500,000
down €500,000 (-100.0%), from €500,101 to €100
- Receivables within one year +€346,379
up €346,379 (+11.3%), from €3.1m to €3.4m
of which Other amounts receivable: +€914,712
- Cash +€126,665
up €126,665 (+21.3%), from €594,232 to €720,897
mainly Net result for the year (+€519,341) and Current investments (+€500,000)
- Financial fixed assets -€87,104
down €87,104 (-78.3%), from €111,281 to €24,178
- Profit (loss) carried forward +€519,341
up €519,341 (+15.3%), from -€3.4m to -€2.9m
- Trade debts -€509,080
down €509,080 (-43.8%), from €1.2m to €651,881
- Accrued charges and deferred income +€290,945
up €290,945 (+77.9%), from €373,329 to €664,273
- Debts after one year -€225,409
down €225,409 (-28.4%), from €792,821 to €567,412
- Current portion of long-term debt -€86,790
down €86,790 (-27.8%), from €312,198 to €225,409
- Staff costs -€849,025
down €849,025 (-34.3%), from €2.5m to €1.6m
- Gross operating margin -€289,039
down €289,039 (-11.5%), from €2.5m to €2.2m
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 | €4,453,269 | €4,381,988 | -€71,281 | -1.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €130,849 | €45,209 | -€85,640 | -65.4% |
| Tangible fixed assets | 22/27 | €19,568 | €21,032 | +€1,464 | +7.5% |
| Furniture and vehicles | 24 | €5,540 | €9,857 | +€4,317 | +77.9% |
| Other tangible fixed assets | 26 | €14,028 | €11,175 | -€2,853 | -20.3% |
| Financial fixed assets | 28 | €111,281 | €24,178 | -€87,104 | -78.3% |
| Current assets | 29/58 | €4,322,420 | €4,336,779 | +€14,359 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,067,504 | €3,413,883 | +€346,379 | +11.3% |
| Trade receivables | 40 | €2,667,827 | €2,099,494 | -€568,333 | -21.3% |
| Other amounts receivable | 41 | €399,677 | €1,314,389 | +€914,712 | +228.9% |
| Current investments | 50/53 | €500,101 | €100 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €594,232 | €720,897 | +€126,665 | +21.3% |
| Deferred charges and accrued income | 490/1 | €160,583 | €201,898 | +€41,315 | +25.7% |
| Total equity and liabilities | 10/49 | €4,453,269 | €4,381,988 | -€71,281 | -1.6% |
| Equity | 10/15 | €1,626,609 | €2,145,949 | +€519,341 | +31.9% |
| Contributions | 10/11 | €5,005,523 | €5,005,523 | = | 0.0% |
| Capital | 10 | €1,539,273 | €1,539,273 | = | 0.0% |
| Issued capital | 100 | €1,539,273 | €1,539,273 | = | 0.0% |
| Contributions outside capital | 11 | €3,466,249 | €3,466,249 | = | 0.0% |
| Share premium | 1100/10 | €3,466,249 | €3,466,249 | = | 0.0% |
| Reserves | 13 | €9,298 | €9,298 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,298 | €9,298 | = | 0.0% |
| Legal reserve | 130 | €9,298 | €9,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,388,212 | -€2,868,872 | +€519,341 | +15.3% |
| Amounts payable | 17/49 | €2,826,661 | €2,236,039 | -€590,621 | -20.9% |
| Amounts payable after more than one year | 17 | €792,821 | €567,412 | -€225,409 | -28.4% |
| Financial debts | 170/4 | €792,821 | €567,412 | -€225,409 | -28.4% |
| Amounts payable within one year | 42/48 | €1,660,511 | €1,004,353 | -€656,158 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €312,198 | €225,409 | -€86,790 | -27.8% |
| Trade debts | 44 | €1,160,961 | €651,881 | -€509,080 | -43.8% |
| Suppliers | 440/4 | €1,160,961 | €651,881 | -€509,080 | -43.8% |
| Taxes, remuneration and social security | 45 | €187,352 | €127,064 | -€60,288 | -32.2% |
| Taxes | 450/3 | €11,740 | - | -€11,740 | |
| Remuneration and social security | 454/9 | €175,612 | €127,064 | -€48,548 | -27.6% |
| Accrued charges and deferred income | 492/3 | €373,329 | €664,273 | +€290,945 | +77.9% |
| Remuneration, social security and pensions | 62 | €2,477,657 | €1,628,632 | -€849,025 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,673 | €9,849 | +€177 | +1.8% |
| Other operating charges | 640/8 | €2,714 | €3,265 | +€551 | +20.3% |
| Gross operating margin | 9900 | €2,505,243 | €2,216,203 | -€289,039 | -11.5% |
| Operating profit (loss) | 9901 | €15,199 | €574,457 | +€559,258 | +3679.5% |
| Financial income | 75/76B | €8,880 | €28,840 | +€19,959 | +224.8% |
| Recurring financial income | 75 | €8,880 | €28,840 | +€19,959 | +224.8% |
| Financial charges | 65/66B | €93,494 | €83,956 | -€9,537 | -10.2% |
| Recurring financial charges | 65 | €93,119 | €83,956 | -€9,162 | -9.8% |
| Non-recurring financial charges | 66B | €375 | - | -€375 | |
| Profit (loss) for the period before taxes | 9903 | -€69,414 | €519,341 | +€588,755 | |
| Income taxes | 67/77 | €1,833 | €0 | -€1,833 | -100.0% |
| Profit (loss) for the period | 9904 | -€71,247 | €519,341 | +€590,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,247 | €519,341 | +€590,587 |
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 12 October 2026 via checked.be.