OPTIONS & CO: 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.
OPTIONS & CO
Largest movements
- Receivables within one year -€68,778
down €68,778 (-53.9%), from €127,529 to €58,751
of which Trade receivables: -€59,504
- Tangible fixed assets +€48,657
up €48,657 (+119.4%), from €40,756 to €89,413
of which Leasing and similar rights: +€64,230
- Other debts -€78,287
down €78,287 (-59.0%), from €132,625 to €54,338
- Debts after one year +€22,807
up €22,807 (+73.3%), from €31,127 to €53,933
- Profit (loss) carried forward +€17,300
up €17,300 (+23.7%), from -€72,853 to -€55,553
- Current portion of long-term debt +€16,786
new in 2025: €16,786
- Gross operating margin +€62,421
up €62,421 (+503.9%), from €12,388 to €74,809
- Financial charges +€50,558
up €50,558 (+53762.1%), from €94 to €50,652
of which Non-recurring financial charges: +€50,000
- Depreciation -€4,885
down €4,885 (-55.4%), from €8,810 to €3,925
- Other operating charges +€1,240
up €1,240 (+81.8%), from €1,515 to €2,755
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 | €170,270 | €150,750 | -€19,520 | -11.5% |
| Fixed assets | 21/28 | €42,706 | €91,363 | +€48,657 | +113.9% |
| Tangible fixed assets | 22/27 | €40,756 | €89,413 | +€48,657 | +119.4% |
| Land and buildings | 22 | €1,979 | €1,669 | -€310 | -15.6% |
| Leasing and similar rights | 25 | - | €64,230 | +€64,230 | |
| Other tangible fixed assets | 26 | €38,777 | €23,513 | -€15,264 | -39.4% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €127,564 | €59,387 | -€68,176 | -53.4% |
| Amounts receivable within one year | 40/41 | €127,529 | €58,751 | -€68,778 | -53.9% |
| Trade receivables | 40 | €109,504 | €50,000 | -€59,504 | -54.3% |
| Other amounts receivable | 41 | €18,025 | €8,751 | -€9,274 | -51.5% |
| Cash at bank and in hand | 54/58 | €35 | €335 | +€300 | +865.2% |
| Deferred charges and accrued income | 490/1 | - | €301 | +€301 | |
| Total equity and liabilities | 10/49 | €170,270 | €150,750 | -€19,520 | -11.5% |
| Equity | 10/15 | €3,447 | €20,748 | +€17,300 | +501.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,101 | €70,101 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,241 | €68,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,853 | -€55,553 | +€17,300 | +23.7% |
| Amounts payable | 17/49 | €166,823 | €130,003 | -€36,820 | -22.1% |
| Amounts payable after more than one year | 17 | €31,127 | €53,933 | +€22,807 | +73.3% |
| Financial debts | 170/4 | €31,127 | €53,933 | +€22,807 | +73.3% |
| Amounts payable within one year | 42/48 | €135,696 | €76,069 | -€59,626 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | - | €16,786 | +€16,786 | |
| Trade debts | 44 | €1,499 | €3,083 | +€1,584 | +105.6% |
| Suppliers | 440/4 | €1,499 | €3,083 | +€1,584 | +105.6% |
| Taxes, remuneration and social security | 45 | €1,572 | €1,862 | +€291 | +18.5% |
| Taxes | 450/3 | €1,572 | €1,862 | +€291 | +18.5% |
| Other amounts payable | 47/48 | €132,625 | €54,338 | -€78,287 | -59.0% |
| Non-recurring operating income | 76A | - | €85,291 | +€85,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,810 | €3,925 | -€4,885 | -55.4% |
| Other operating charges | 640/8 | €1,515 | €2,755 | +€1,240 | +81.8% |
| Gross operating margin | 9900 | €12,388 | €74,809 | +€62,421 | +503.9% |
| Operating profit (loss) | 9901 | €2,063 | €68,129 | +€66,066 | +3202.3% |
| Financial income | 75/76B | - | €122 | +€122 | |
| Recurring financial income | 75 | - | €122 | +€122 | |
| Financial charges | 65/66B | €94 | €50,652 | +€50,558 | +53762.1% |
| Recurring financial charges | 65 | €94 | €652 | +€558 | +593.3% |
| Non-recurring financial charges | 66B | - | €50,000 | +€50,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,969 | €17,598 | +€15,629 | +793.8% |
| Income taxes | 67/77 | €572 | €298 | -€274 | -47.8% |
| Profit (loss) for the period | 9904 | €1,397 | €17,300 | +€15,903 | +1138.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,397 | €17,300 | +€15,903 | +1138.2% |
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 9 October 2026 via checked.be.