OPTINERGY ENGINEERING: 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.
OPTINERGY ENGINEERING
Largest movements
- Receivables within one year +€24,645
up €24,645 (+128.4%), from €19,191 to €43,836
of which Trade receivables: +€18,491
- Deferred charges and accrued income +€8,136
up €8,136 (+513.7%), from €1,584 to €9,720
- Cash +€7,676
up €7,676 (+39.0%), from €19,675 to €27,351
mainly Net result for the year (+€46,362) and Trade debts (+€1,776)
- Tangible fixed assets +€1,812
up €1,812 (+88.8%), from €2,040 to €3,853
of which Furniture and vehicles: +€1,376
- Profit (loss) carried forward +€45,529
up €45,529 (+258.1%), from €17,637 to €63,166
- Other debts -€2,828
down €2,828 (-77.2%), from €3,661 to €833
- Tax, wage and social debts -€2,206
down €2,206 (-13.9%), from €15,885 to €13,679
of which Taxes: -€1,807
- Trade debts +€1,776
up €1,776 (+117.9%), from €1,506 to €3,282
- Gross operating margin +€39,187
up €39,187 (+165.6%), from €23,667 to €62,854
- Taxes +€9,526
up €9,526 (+193.1%), from €4,933 to €14,458
- Financial charges +€968
up €968 (+2203.5%), from €44 to €1,012
- Depreciation +€945
up €945 (+489.3%), from €193 to €1,138
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 | €42,489 | €84,760 | +€42,270 | +99.5% |
| Fixed assets | 21/28 | €2,040 | €3,853 | +€1,812 | +88.8% |
| Tangible fixed assets | 22/27 | €2,040 | €3,853 | +€1,812 | +88.8% |
| Furniture and vehicles | 24 | €2,040 | €3,416 | +€1,376 | +67.4% |
| Other tangible fixed assets | 26 | - | €437 | +€437 | |
| Current assets | 29/58 | €40,449 | €80,907 | +€40,458 | +100.0% |
| Amounts receivable within one year | 40/41 | €19,191 | €43,836 | +€24,645 | +128.4% |
| Trade receivables | 40 | €19,191 | €37,682 | +€18,491 | +96.4% |
| Other amounts receivable | 41 | - | €6,154 | +€6,154 | |
| Cash at bank and in hand | 54/58 | €19,675 | €27,351 | +€7,676 | +39.0% |
| Deferred charges and accrued income | 490/1 | €1,584 | €9,720 | +€8,136 | +513.7% |
| Total equity and liabilities | 10/49 | €42,489 | €84,760 | +€42,270 | +99.5% |
| Equity | 10/15 | €21,437 | €66,966 | +€45,529 | +212.4% |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,637 | €63,166 | +€45,529 | +258.1% |
| Amounts payable | 17/49 | €21,052 | €17,794 | -€3,259 | -15.5% |
| Amounts payable within one year | 42/48 | €21,052 | €17,794 | -€3,259 | -15.5% |
| Trade debts | 44 | €1,506 | €3,282 | +€1,776 | +117.9% |
| Suppliers | 440/4 | €1,506 | €3,282 | +€1,776 | +117.9% |
| Taxes, remuneration and social security | 45 | €15,885 | €13,679 | -€2,206 | -13.9% |
| Taxes | 450/3 | €15,485 | €13,679 | -€1,807 | -11.7% |
| Remuneration and social security | 454/9 | €399 | - | -€399 | |
| Other amounts payable | 47/48 | €3,661 | €833 | -€2,828 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | €1,138 | +€945 | +489.3% |
| Other operating charges | 640/8 | €5 | - | -€5 | |
| Gross operating margin | 9900 | €23,667 | €62,854 | +€39,187 | +165.6% |
| Operating profit (loss) | 9901 | €23,469 | €61,715 | +€38,247 | +163.0% |
| Financial income | 75/76B | €4 | €117 | +€113 | +2840.2% |
| Recurring financial income | 75 | €4 | €117 | +€113 | +2840.2% |
| Financial charges | 65/66B | €44 | €1,012 | +€968 | +2203.5% |
| Recurring financial charges | 65 | €44 | €1,012 | +€968 | +2203.5% |
| Profit (loss) for the period before taxes | 9903 | €23,429 | €60,820 | +€37,391 | +159.6% |
| Income taxes | 67/77 | €4,933 | €14,458 | +€9,526 | +193.1% |
| Profit (loss) for the period | 9904 | €18,496 | €46,362 | +€27,866 | +150.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,496 | €46,362 | +€27,866 | +150.7% |
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 2 October 2026 via checked.be.