Optios: 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.
Optios
Largest movements
- Cash +€256,634
up €256,634 (+77.1%), from €332,859 to €589,493
mainly Depreciation (+€374,591) and Net result for the year (+€324,566)
- Intangible fixed assets +€46,214
up €46,214 (+4.5%), from €1.0m to €1.1m
- Receivables within one year +€21,811
up €21,811 (+34.8%), from €62,612 to €84,423
- Profit (loss) carried forward +€324,566
up €324,566 (+98.0%), from -€331,211 to -€6,646
- Tax, wage and social debts +€65,211
up €65,211 (+26.7%), from €244,216 to €309,428
of which Remuneration and social security: +€53,809
- Trade debts +€63,824
up €63,824 (+58.7%), from €108,765 to €172,590
- Current portion of long-term debt -€59,710
down €59,710 (-59.2%), from €100,935 to €41,225
- Debts after one year -€41,225
down €41,225 (-4.9%), from €841,225 to €800,000
- Gross operating margin +€420,695
up €420,695 (+18.5%), from €2.3m to €2.7m
- Staff costs +€256,512
up €256,512 (+15.9%), from €1.6m to €1.9m
- Depreciation +€77,970
up €77,970 (+26.3%), from €296,621 to €374,591
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 | €1,457,414 | €1,799,001 | +€341,587 | +23.4% |
| Fixed assets | 21/28 | €1,041,808 | €1,102,703 | +€60,896 | +5.8% |
| Intangible fixed assets | 21 | €1,023,227 | €1,069,441 | +€46,214 | +4.5% |
| Tangible fixed assets | 22/27 | €17,780 | €32,462 | +€14,682 | +82.6% |
| Plant, machinery and equipment | 23 | €3,426 | €12,475 | +€9,048 | +264.1% |
| Furniture and vehicles | 24 | €14,354 | €19,988 | +€5,634 | +39.2% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €415,606 | €696,298 | +€280,692 | +67.5% |
| Amounts receivable within one year | 40/41 | €62,612 | €84,423 | +€21,811 | +34.8% |
| Trade receivables | 40 | €62,612 | €84,423 | +€21,811 | +34.8% |
| Cash at bank and in hand | 54/58 | €332,859 | €589,493 | +€256,634 | +77.1% |
| Deferred charges and accrued income | 490/1 | €20,135 | €22,382 | +€2,247 | +11.2% |
| Total equity and liabilities | 10/49 | €1,457,414 | €1,799,001 | +€341,587 | +23.4% |
| Equity | 10/15 | -€323,211 | €1,354 | +€324,566 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€331,211 | -€6,646 | +€324,566 | +98.0% |
| Amounts payable | 17/49 | €1,780,625 | €1,797,647 | +€17,022 | +1.0% |
| Amounts payable after more than one year | 17 | €841,225 | €800,000 | -€41,225 | -4.9% |
| Financial debts | 170/4 | €841,225 | €800,000 | -€41,225 | -4.9% |
| Amounts payable within one year | 42/48 | €526,313 | €587,226 | +€60,913 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €100,935 | €41,225 | -€59,710 | -59.2% |
| Financial debts | 43 | €71,500 | €63,976 | -€7,524 | -10.5% |
| Credit institutions | 430/8 | €71,500 | €63,976 | -€7,524 | -10.5% |
| Trade debts | 44 | €108,765 | €172,590 | +€63,824 | +58.7% |
| Suppliers | 440/4 | €108,765 | €172,590 | +€63,824 | +58.7% |
| Taxes, remuneration and social security | 45 | €244,216 | €309,428 | +€65,211 | +26.7% |
| Taxes | 450/3 | €59,505 | €70,907 | +€11,402 | +19.2% |
| Remuneration and social security | 454/9 | €184,712 | €238,521 | +€53,809 | +29.1% |
| Other amounts payable | 47/48 | €896 | €8 | -€888 | -99.1% |
| Accrued charges and deferred income | 492/3 | €413,087 | €410,421 | -€2,667 | -0.6% |
| Non-recurring operating income | 76A | - | €2,979 | +€2,979 | |
| Remuneration, social security and pensions | 62 | €1,618,228 | €1,874,741 | +€256,512 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296,621 | €374,591 | +€77,970 | +26.3% |
| Other operating charges | 640/8 | €11,144 | €13,968 | +€2,824 | +25.3% |
| Non-recurring operating charges | 66A | €9,691 | €15,577 | +€5,886 | +60.7% |
| Gross operating margin | 9900 | €2,268,641 | €2,689,337 | +€420,695 | +18.5% |
| Operating profit (loss) | 9901 | €332,957 | €410,460 | +€77,503 | +23.3% |
| Financial income | 75/76B | €844 | €13,366 | +€12,522 | +1484.0% |
| Recurring financial income | 75 | €844 | €13,366 | +€12,522 | +1484.0% |
| Financial charges | 65/66B | €98,567 | €94,477 | -€4,090 | -4.1% |
| Recurring financial charges | 65 | €98,567 | €94,477 | -€4,090 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €235,235 | €329,350 | +€94,115 | +40.0% |
| Income taxes | 67/77 | €4,059 | €4,784 | +€724 | +17.8% |
| Profit (loss) for the period | 9904 | €231,175 | €324,566 | +€93,391 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €231,175 | €324,566 | +€93,391 | +40.4% |
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.