OPTINVEST: 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.
OPTINVEST
Largest movements
- Tangible fixed assets +€4,152
up €4,152 (+1.3%), from €322,133 to €326,285
of which Land and buildings: +€4,365
- Profit (loss) carried forward +€13,351
up €13,351 (+18.0%), from -€73,993 to -€60,642
- Debts after one year -€10,000
down €10,000 (-10.0%), from €100,000 to €90,000
- Other debts +€3,923
up €3,923 (+244%), from €1,606 to €5,529
- Gross operating margin +€7,894
up €7,894 (+55.4%), from €14,244 to €22,138
- Purchases and services -€3,126
down €3,126 (-14.2%), from €22,048 to €18,922
- Depreciation -€1,385
down €1,385 (-69.4%), from €1,995 to €610
- Turnover +€876
up €876 (+2.4%), from €36,292 to €37,168
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 | €330,139 | €337,474 | +€7,335 | +2.2% |
| Fixed assets | 21/28 | €322,133 | €326,285 | +€4,152 | +1.3% |
| Tangible fixed assets | 22/27 | €322,133 | €326,285 | +€4,152 | +1.3% |
| Land and buildings | 22 | €321,194 | €325,559 | +€4,365 | +1.4% |
| Plant, machinery and equipment | 23 | €27 | - | -€27 | |
| Furniture and vehicles | 24 | €280 | €220 | -€60 | -21.4% |
| Assets under construction and advance payments | 27 | €632 | €506 | -€126 | -19.9% |
| Current assets | 29/58 | €8,006 | €11,189 | +€3,183 | +39.8% |
| Stocks and contracts in progress | 3 | €2,320 | €3,460 | +€1,140 | +49.1% |
| Stocks | 30/36 | €2,320 | €3,460 | +€1,140 | +49.1% |
| Amounts receivable within one year | 40/41 | €307 | €198 | -€109 | -35.5% |
| Other amounts receivable | 41 | €307 | €198 | -€109 | -35.5% |
| Cash at bank and in hand | 54/58 | €2,104 | €4,212 | +€2,108 | +100% |
| Deferred charges and accrued income | 490/1 | €3,275 | €3,319 | +€44 | +1.3% |
| Total equity and liabilities | 10/49 | €330,139 | €337,474 | +€7,335 | +2.2% |
| Equity | 10/15 | €228,165 | €241,516 | +€13,351 | +5.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Revaluation surpluses | 12 | €48,146 | €48,146 | = | 0.0% |
| Reserves | 13 | €4,012 | €4,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,611 | €1,611 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,611 | €1,611 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,401 | €2,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,993 | -€60,642 | +€13,351 | +18.0% |
| Amounts payable | 17/49 | €101,974 | €95,958 | -€6,016 | -5.9% |
| Amounts payable after more than one year | 17 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Financial debts | 170/4 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Amounts payable within one year | 42/48 | €1,974 | €5,958 | +€3,984 | +202% |
| Trade debts | 44 | €129 | €429 | +€300 | +233% |
| Suppliers | 440/4 | €129 | €429 | +€300 | +233% |
| Taxes, remuneration and social security | 45 | €239 | - | -€239 | |
| Taxes | 450/3 | €239 | - | -€239 | |
| Other amounts payable | 47/48 | €1,606 | €5,529 | +€3,923 | +244% |
| Turnover | 70 | €36,292 | €37,168 | +€876 | +2.4% |
| Non-recurring operating income | 76A | - | €3,892 | +€3,892 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,048 | €18,922 | -€3,126 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,995 | €610 | -€1,385 | -69.4% |
| Other operating charges | 640/8 | €7,753 | €7,972 | +€219 | +2.8% |
| Gross operating margin | 9900 | €14,244 | €22,138 | +€7,894 | +55.4% |
| Operating profit (loss) | 9901 | €4,496 | €13,556 | +€9,060 | +202% |
| Financial charges | 65/66B | €528 | €205 | -€323 | -61.2% |
| Recurring financial charges | 65 | €528 | €205 | -€323 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €3,968 | €13,351 | +€9,383 | +236% |
| Profit (loss) for the period | 9904 | €3,968 | €13,351 | +€9,383 | +236% |
| Profit (loss) for the period to be appropriated | 9905 | €3,968 | €13,351 | +€9,383 | +236% |
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.