OPTINAM: what changed
Two fiscal 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.
OPTINAM
Largest movements
- Cash +€11,597
new in 2025: €11,597
mainly Receivables within one year (+€9,823) and Net result for the year (+€3,683)
- Receivables within one year -€9,823
no longer reported in 2025 (was €9,823)
of which Trade receivables: -€6,292
- Profit (loss) carried forward +€3,683
up €3,683 (+67.1%), from €5,490 to €9,173
- Trade debts -€2,032
no longer reported in 2025 (was €2,032)
- Other debts +€1,497
new in 2025: €1,497
- Tax, wage and social debts -€1,345
down €1,345 (-59.2%), from €2,272 to €927
- Gross operating margin -€2,377
down €2,377 (-34.0%), from €6,991 to €4,614
- Taxes -€422
down €422 (-30.8%), from €1,372 to €950
- Financial charges -€119
down €119 (-92.6%), from €129 to €10
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 | €9,823 | €11,597 | +€1,774 | +18.1% |
| Current assets | 29/58 | €9,823 | €11,597 | +€1,774 | +18.1% |
| Amounts receivable within one year | 40/41 | €9,823 | - | -€9,823 | |
| Trade receivables | 40 | €6,292 | - | -€6,292 | |
| Other amounts receivable | 41 | €3,531 | - | -€3,531 | |
| Cash at bank and in hand | 54/58 | - | €11,597 | +€11,597 | |
| Total equity and liabilities | 10/49 | €9,823 | €11,597 | +€1,774 | +18.1% |
| Equity | 10/15 | €5,490 | €9,173 | +€3,683 | +67.1% |
| Contributions | 10/11 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €5,490 | €9,173 | +€3,683 | +67.1% |
| Amounts payable | 17/49 | €4,333 | €2,424 | -€1,909 | -44.1% |
| Amounts payable within one year | 42/48 | €4,333 | €2,424 | -€1,909 | -44.1% |
| Financial debts | 43 | €29 | - | -€29 | |
| Credit institutions | 430/8 | €29 | - | -€29 | |
| Trade debts | 44 | €2,032 | - | -€2,032 | |
| Suppliers | 440/4 | €2,032 | - | -€2,032 | |
| Taxes, remuneration and social security | 45 | €2,272 | €927 | -€1,345 | -59.2% |
| Taxes | 450/3 | €2,272 | €927 | -€1,345 | -59.2% |
| Other amounts payable | 47/48 | - | €1,497 | +€1,497 | |
| Gross operating margin | 9900 | €6,991 | €4,614 | -€2,377 | -34.0% |
| Operating profit (loss) | 9901 | €6,991 | €4,614 | -€2,377 | -34.0% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €129 | €10 | -€119 | -92.6% |
| Recurring financial charges | 65 | €129 | €10 | -€119 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €6,862 | €4,633 | -€2,229 | -32.5% |
| Income taxes | 67/77 | €1,372 | €950 | -€422 | -30.8% |
| Profit (loss) for the period | 9904 | €5,490 | €3,683 | -€1,807 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,490 | €3,683 | -€1,807 | -32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.