OptiNetwork: 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.
OptiNetwork
Largest movements
- Cash -€26,003
down €26,003 (-45.4%), from €57,325 to €31,322
mainly Contributions, distributions and other (-€39,200) and Other debts (-€29,940)
- Receivables within one year -€7,649
down €7,649 (-25.9%), from €29,572 to €21,923
of which Trade receivables: -€12,475
- Deferred charges and accrued income +€2,164
up €2,164 (+15.9%), from €13,588 to €15,752
- Tangible fixed assets +€1,667
up €1,667 (+7.4%), from €22,452 to €24,119
of which Plant, machinery and equipment: +€1,374
- Other debts -€29,940
down €29,940 (-29.0%), from €103,284 to €73,343
- Depreciation +€3,649
up €3,649 (+41.7%), from €8,747 to €12,397
- Gross operating margin +€2,814
up €2,814 (+4.6%), from €60,869 to €63,683
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 | €122,937 | €93,116 | -€29,821 | -24.3% |
| Fixed assets | 21/28 | €22,452 | €24,119 | +€1,667 | +7.4% |
| Tangible fixed assets | 22/27 | €22,452 | €24,119 | +€1,667 | +7.4% |
| Plant, machinery and equipment | 23 | €5,704 | €7,078 | +€1,374 | +24.1% |
| Furniture and vehicles | 24 | €15,144 | €15,925 | +€781 | +5.2% |
| Other tangible fixed assets | 26 | €1,604 | €1,116 | -€488 | -30.4% |
| Current assets | 29/58 | €100,485 | €68,997 | -€31,488 | -31.3% |
| Amounts receivable within one year | 40/41 | €29,572 | €21,923 | -€7,649 | -25.9% |
| Trade receivables | 40 | €29,231 | €16,756 | -€12,475 | -42.7% |
| Other amounts receivable | 41 | €340 | €5,167 | +€4,826 | +1418.9% |
| Cash at bank and in hand | 54/58 | €57,325 | €31,322 | -€26,003 | -45.4% |
| Deferred charges and accrued income | 490/1 | €13,588 | €15,752 | +€2,164 | +15.9% |
| Total equity and liabilities | 10/49 | €122,937 | €93,116 | -€29,821 | -24.3% |
| Equity | 10/15 | €5,734 | €5,083 | -€651 | -11.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €734 | €83 | -€651 | -88.7% |
| Amounts payable | 17/49 | €117,203 | €88,033 | -€29,170 | -24.9% |
| Amounts payable within one year | 42/48 | €117,203 | €88,033 | -€29,170 | -24.9% |
| Trade debts | 44 | €124 | €121 | -€3 | -2.5% |
| Suppliers | 440/4 | €124 | €121 | -€3 | -2.5% |
| Taxes, remuneration and social security | 45 | €13,795 | €14,569 | +€774 | +5.6% |
| Taxes | 450/3 | €13,795 | €14,569 | +€774 | +5.6% |
| Other amounts payable | 47/48 | €103,284 | €73,343 | -€29,940 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,747 | €12,397 | +€3,649 | +41.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,869 | €63,683 | +€2,814 | +4.6% |
| Operating profit (loss) | 9901 | €51,734 | €50,887 | -€848 | -1.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,195 | €1,554 | +€360 | +30.1% |
| Recurring financial charges | 65 | €1,195 | €1,554 | +€360 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €50,540 | €49,332 | -€1,207 | -2.4% |
| Income taxes | 67/77 | €10,975 | €10,783 | -€192 | -1.7% |
| Profit (loss) for the period | 9904 | €39,565 | €38,549 | -€1,016 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,565 | €38,549 | -€1,016 | -2.6% |
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 3 October 2026 via checked.be.