Optinova: 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.
Optinova
Largest movements
- Receivables within one year -€82,120
down €82,120 (-29.8%), from €275,147 to €193,026
of which Trade receivables: -€78,072
- Advances received -€47,802
down €47,802 (-30.0%), from €159,259 to €111,457
- Other debts -€31,870
down €31,870 (-57.1%), from €55,810 to €23,940
- Reserves -€6,110
down €6,110 (-16.8%), from €36,424 to €30,314
of which Distributable reserves: -€6,110
- Trade debts +€4,217
up €4,217 (+105%), from €4,012 to €8,229
- Gross operating margin -€35,484
down €35,484 (-89.5%), from €39,632 to €4,148
- Staff costs -€28,219
down €28,219 (-75.4%), from €37,408 to €9,189
- Financial charges -€3,666
down €3,666 (-95.4%), from €3,843 to €178
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 | €276,098 | €193,940 | -€82,158 | -29.8% |
| Current assets | 29/58 | €276,098 | €193,940 | -€82,158 | -29.8% |
| Amounts receivable within one year | 40/41 | €275,147 | €193,026 | -€82,120 | -29.8% |
| Trade receivables | 40 | €262,630 | €184,558 | -€78,072 | -29.7% |
| Other amounts receivable | 41 | €12,517 | €8,469 | -€4,048 | -32.3% |
| Cash at bank and in hand | 54/58 | €273 | €200 | -€72 | -26.6% |
| Deferred charges and accrued income | 490/1 | €679 | €713 | +€34 | +5.1% |
| Total equity and liabilities | 10/49 | €276,098 | €193,940 | -€82,158 | -29.8% |
| Equity | 10/15 | €56,424 | €50,314 | -€6,110 | -10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €36,424 | €30,314 | -€6,110 | -16.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €34,424 | €28,314 | -€6,110 | -17.8% |
| Amounts payable | 17/49 | €219,674 | €143,626 | -€76,048 | -34.6% |
| Amounts payable within one year | 42/48 | €219,081 | €143,626 | -€75,455 | -34.4% |
| Trade debts | 44 | €4,012 | €8,229 | +€4,217 | +105% |
| Suppliers | 440/4 | €4,012 | €8,229 | +€4,217 | +105% |
| Advances received on contracts in progress | 46 | €159,259 | €111,457 | -€47,802 | -30.0% |
| Other amounts payable | 47/48 | €55,810 | €23,940 | -€31,870 | -57.1% |
| Accrued charges and deferred income | 492/3 | €593 | €0 | -€593 | -100% |
| Remuneration, social security and pensions | 62 | €37,408 | €9,189 | -€28,219 | -75.4% |
| Other operating charges | 640/8 | €673 | €987 | +€314 | +46.6% |
| Gross operating margin | 9900 | €39,632 | €4,148 | -€35,484 | -89.5% |
| Operating profit (loss) | 9901 | €1,551 | -€6,028 | -€7,579 | |
| Financial income | 75/76B | €4 | €96 | +€92 | +2,500% |
| Recurring financial income | 75 | €4 | €96 | +€92 | +2,500% |
| Financial charges | 65/66B | €3,843 | €178 | -€3,666 | -95.4% |
| Recurring financial charges | 65 | €3,843 | €178 | -€3,666 | -95.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,289 | -€6,110 | -€3,821 | -167% |
| Income taxes | 67/77 | €59 | €0 | -€59 | -100% |
| Profit (loss) for the period | 9904 | -€2,348 | -€6,110 | -€3,762 | -160% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,348 | -€6,110 | -€3,762 | -160% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.