OPTIORYX: 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.
OPTIORYX
Largest movements
- Intangible fixed assets +€340,091
up €340,091 (+159%), from €213,777 to €553,867
- Receivables within one year -€242,586
down €242,586 (-53.2%), from €456,075 to €213,489
of which Other amounts receivable: -€360,852
- Cash +€96,068
up €96,068 (+12.1%), from €793,672 to €889,739
mainly Net result for the year (+€290,445) and Receivables within one year (+€242,586)
- Reserves +€290,445
up €290,445 (+69.7%), from €416,956 to €707,400
- Accrued charges and deferred income -€178,654
down €178,654 (-45.2%), from €395,408 to €216,753
- Tax, wage and social debts +€52,479
up €52,479 (+67.6%), from €77,675 to €130,154
of which Remuneration and social security: +€39,932
- Trade debts +€50,302
up €50,302 (+295%), from €17,030 to €67,332
- Gross operating margin +€298,643
up €298,643 (+48.7%), from €612,664 to €911,308
- Staff costs +€241,585
up €241,585 (+75.2%), from €321,044 to €562,629
- Depreciation +€47,670
up €47,670 (+892%), from €5,345 to €53,014
- Taxes +€11,541
up €11,541, from -€7,245 to €4,295
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 | €1,482,367 | €1,696,847 | +€214,480 | +14.5% |
| Fixed assets | 21/28 | €223,976 | €568,743 | +€344,766 | +154% |
| Intangible fixed assets | 21 | €213,777 | €553,867 | +€340,091 | +159% |
| Tangible fixed assets | 22/27 | €10,200 | €14,875 | +€4,676 | +45.8% |
| Furniture and vehicles | 24 | €10,200 | €14,875 | +€4,676 | +45.8% |
| Current assets | 29/58 | €1,258,391 | €1,128,104 | -€130,287 | -10.4% |
| Amounts receivable within one year | 40/41 | €456,075 | €213,489 | -€242,586 | -53.2% |
| Trade receivables | 40 | €30,915 | €149,181 | +€118,266 | +383% |
| Other amounts receivable | 41 | €425,160 | €64,308 | -€360,852 | -84.9% |
| Cash at bank and in hand | 54/58 | €793,672 | €889,739 | +€96,068 | +12.1% |
| Deferred charges and accrued income | 490/1 | €8,644 | €24,876 | +€16,232 | +188% |
| Total equity and liabilities | 10/49 | €1,482,367 | €1,696,847 | +€214,480 | +14.5% |
| Equity | 10/15 | €992,038 | €1,282,483 | +€290,445 | +29.3% |
| Contributions | 10/11 | €575,082 | €575,082 | = | 0.0% |
| Reserves | 13 | €416,956 | €707,400 | +€290,445 | +69.7% |
| Distributable reserves | 133 | €416,956 | €707,400 | +€290,445 | +69.7% |
| Amounts payable | 17/49 | €490,329 | €414,364 | -€75,965 | -15.5% |
| Amounts payable within one year | 42/48 | €94,921 | €197,611 | +€102,689 | +108% |
| Trade debts | 44 | €17,030 | €67,332 | +€50,302 | +295% |
| Suppliers | 440/4 | €17,030 | €67,332 | +€50,302 | +295% |
| Taxes, remuneration and social security | 45 | €77,675 | €130,154 | +€52,479 | +67.6% |
| Taxes | 450/3 | €4,886 | €17,433 | +€12,547 | +257% |
| Remuneration and social security | 454/9 | €72,789 | €112,721 | +€39,932 | +54.9% |
| Other amounts payable | 47/48 | €216 | €124 | -€91 | -42.3% |
| Accrued charges and deferred income | 492/3 | €395,408 | €216,753 | -€178,654 | -45.2% |
| Remuneration, social security and pensions | 62 | €321,044 | €562,629 | +€241,585 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,345 | €53,014 | +€47,670 | +892% |
| Other operating charges | 640/8 | €141 | €604 | +€463 | +330% |
| Gross operating margin | 9900 | €612,664 | €911,308 | +€298,643 | +48.7% |
| Operating profit (loss) | 9901 | €286,135 | €295,061 | +€8,925 | +3.1% |
| Financial income | 75/76B | €3,376 | €1,614 | -€1,763 | -52.2% |
| Recurring financial income | 75 | €3,376 | €1,614 | -€1,763 | -52.2% |
| Financial charges | 65/66B | €2,096 | €1,935 | -€161 | -7.7% |
| Recurring financial charges | 65 | €2,096 | €1,935 | -€161 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €287,416 | €294,740 | +€7,324 | +2.5% |
| Income taxes | 67/77 | -€7,245 | €4,295 | +€11,541 | |
| Profit (loss) for the period | 9904 | €294,662 | €290,445 | -€4,217 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €294,662 | €290,445 | -€4,217 | -1.4% |
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 31 October 2026 via checked.be.