OPTININO: 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.
OPTININO
Largest movements
- Cash +€69,554
up €69,554 (+15.5%), from €448,486 to €518,040
mainly Net result for the year (+€88,450) and Receivables within one year (+€63,291)
- Receivables within one year -€63,291
down €63,291 (-49.7%), from €127,441 to €64,150
of which Other amounts receivable: -€80,464
- Tax, wage and social debts +€13,594
up €13,594 (+23.3%), from €58,248 to €71,842
of which Taxes: +€11,163
- Reserves -€13,251
down €13,251 (-2.7%), from €485,595 to €472,344
- Gross operating margin +€35,432
up €35,432 (+8.3%), from €427,141 to €462,572
- Staff costs +€15,283
up €15,283 (+4.8%), from €319,330 to €334,613
- Taxes +€7,008
up €7,008 (+22.3%), from €31,402 to €38,410
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 | €579,569 | €585,359 | +€5,790 | +1.0% |
| Fixed assets | 21/28 | €2,903 | €2,480 | -€423 | -14.6% |
| Tangible fixed assets | 22/27 | €2,841 | €2,418 | -€423 | -14.9% |
| Plant, machinery and equipment | 23 | €2,455 | €2,418 | -€37 | -1.5% |
| Furniture and vehicles | 24 | €386 | - | -€386 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €576,666 | €582,878 | +€6,213 | +1.1% |
| Amounts receivable within one year | 40/41 | €127,441 | €64,150 | -€63,291 | -49.7% |
| Trade receivables | 40 | €43,778 | €60,950 | +€17,173 | +39.2% |
| Other amounts receivable | 41 | €83,664 | €3,200 | -€80,464 | -96.2% |
| Cash at bank and in hand | 54/58 | €448,486 | €518,040 | +€69,554 | +15.5% |
| Deferred charges and accrued income | 490/1 | €738 | €688 | -€50 | -6.8% |
| Total equity and liabilities | 10/49 | €579,569 | €585,359 | +€5,790 | +1.0% |
| Equity | 10/15 | €491,792 | €478,542 | -€13,251 | -2.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €485,595 | €472,344 | -€13,251 | -2.7% |
| Distributable reserves | 133 | €485,595 | €472,344 | -€13,251 | -2.7% |
| Amounts payable | 17/49 | €87,777 | €106,817 | +€19,041 | +21.7% |
| Amounts payable within one year | 42/48 | €87,777 | €106,817 | +€19,041 | +21.7% |
| Trade debts | 44 | €29,529 | €34,975 | +€5,447 | +18.4% |
| Suppliers | 440/4 | €29,529 | €34,975 | +€5,447 | +18.4% |
| Taxes, remuneration and social security | 45 | €58,248 | €71,842 | +€13,594 | +23.3% |
| Taxes | 450/3 | €8,334 | €19,497 | +€11,163 | +133.9% |
| Remuneration and social security | 454/9 | €49,914 | €52,345 | +€2,431 | +4.9% |
| Remuneration, social security and pensions | 62 | €319,330 | €334,613 | +€15,283 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,805 | €1,784 | -€21 | -1.1% |
| Other operating charges | 640/8 | €2,489 | €2,492 | +€3 | +0.1% |
| Gross operating margin | 9900 | €427,141 | €462,572 | +€35,432 | +8.3% |
| Operating profit (loss) | 9901 | €103,516 | €123,683 | +€20,167 | +19.5% |
| Financial income | 75/76B | €2,517 | €4,173 | +€1,657 | +65.8% |
| Recurring financial income | 75 | €2,517 | €4,173 | +€1,657 | +65.8% |
| Financial charges | 65/66B | €152 | €997 | +€844 | +554.1% |
| Recurring financial charges | 65 | €152 | €997 | +€844 | +554.1% |
| Profit (loss) for the period before taxes | 9903 | €105,881 | €126,860 | +€20,979 | +19.8% |
| Income taxes | 67/77 | €31,402 | €38,410 | +€7,008 | +22.3% |
| Profit (loss) for the period | 9904 | €74,479 | €88,450 | +€13,971 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,479 | €88,450 | +€13,971 | +18.8% |
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 6 October 2026 via checked.be.