OPTIN: 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.
OPTIN
Largest movements
- Tangible fixed assets -€393,958
down €393,958 (-91.2%), from €431,754 to €37,796
of which Land and buildings: -€431,542
- Cash +€49,431
up €49,431 (+1,000,618%), from €5 to €49,435
mainly Investment in fixed assets (net) (+€382,985) and Net result for the year (+€77,237)
- Receivables within one year +€16,313
new in 2025: €16,313
- Debts after one year -€323,750
no longer reported in 2025 (was €323,750)
- Reserves +€77,237
up €77,237 (+1,476%), from €5,235 to €82,471
- Other debts -€38,167
down €38,167 (-69.3%), from €55,068 to €16,900
- Current portion of long-term debt -€28,280
no longer reported in 2025 (was €28,280)
- Tax, wage and social debts -€12,886
no longer reported in 2025 (was €12,886)
of which Taxes: -€11,686
- Gross operating margin +€69,576
up €69,576 (+114%), from €60,999 to €130,575
- Taxes +€24,370
up €24,370 (+450%), from €5,410 to €29,781
- Other operating charges -€11,307
down €11,307 (-78.1%), from €14,478 to €3,171
- Depreciation -€9,713
down €9,713 (-47.0%), from €20,685 to €10,973
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 | €432,078 | €105,069 | -€327,010 | -75.7% |
| Fixed assets | 21/28 | €431,754 | €37,796 | -€393,958 | -91.2% |
| Tangible fixed assets | 22/27 | €431,754 | €37,796 | -€393,958 | -91.2% |
| Land and buildings | 22 | €431,542 | - | -€431,542 | |
| Plant, machinery and equipment | 23 | €212 | - | -€212 | |
| Furniture and vehicles | 24 | - | €37,796 | +€37,796 | |
| Current assets | 29/58 | €324 | €67,273 | +€66,949 | +20,649% |
| Amounts receivable within one year | 40/41 | - | €16,313 | +€16,313 | |
| Other amounts receivable | 41 | - | €16,313 | +€16,313 | |
| Cash at bank and in hand | 54/58 | €5 | €49,435 | +€49,431 | +1,000,618% |
| Deferred charges and accrued income | 490/1 | €319 | €1,525 | +€1,205 | +378% |
| Total equity and liabilities | 10/49 | €432,078 | €105,069 | -€327,010 | -75.7% |
| Equity | 10/15 | €7,735 | €84,971 | +€77,237 | +999% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,235 | €82,471 | +€77,237 | +1,476% |
| Distributable reserves | 133 | €5,235 | €82,471 | +€77,237 | +1,476% |
| Amounts payable | 17/49 | €424,344 | €20,097 | -€404,246 | -95.3% |
| Amounts payable after more than one year | 17 | €323,750 | - | -€323,750 | |
| Financial debts | 170/4 | €323,750 | - | -€323,750 | |
| Amounts payable within one year | 42/48 | €100,225 | €19,767 | -€80,458 | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €28,280 | - | -€28,280 | |
| Trade debts | 44 | €3,991 | €2,867 | -€1,124 | -28.2% |
| Suppliers | 440/4 | €3,991 | €2,867 | -€1,124 | -28.2% |
| Taxes, remuneration and social security | 45 | €12,886 | - | -€12,886 | |
| Taxes | 450/3 | €11,686 | - | -€11,686 | |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €55,068 | €16,900 | -€38,167 | -69.3% |
| Accrued charges and deferred income | 492/3 | €368 | €330 | -€38 | -10.4% |
| Non-recurring operating income | 76A | - | €58,458 | +€58,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,685 | €10,973 | -€9,713 | -47.0% |
| Other operating charges | 640/8 | €14,478 | €3,171 | -€11,307 | -78.1% |
| Gross operating margin | 9900 | €60,999 | €130,575 | +€69,576 | +114% |
| Operating profit (loss) | 9901 | €25,836 | €116,432 | +€90,596 | +351% |
| Financial charges | 65/66B | €8,765 | €9,415 | +€650 | +7.4% |
| Recurring financial charges | 65 | €8,765 | €9,415 | +€650 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €17,071 | €107,017 | +€89,946 | +527% |
| Income taxes | 67/77 | €5,410 | €29,781 | +€24,370 | +450% |
| Profit (loss) for the period | 9904 | €11,661 | €77,237 | +€65,576 | +562% |
| Profit (loss) for the period to be appropriated | 9905 | €11,661 | €77,237 | +€65,576 | +562% |
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 23 October 2026 via checked.be.