OPTIPAY: 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.
OPTIPAY
Largest movements
- Cash -€25,894
down €25,894 (-56.4%), from €45,872 to €19,978
mainly Contributions, distributions and other (-€56,493) and Tax, wage and social debts (-€2,804)
- Tangible fixed assets -€1,719
down €1,719 (-17.0%), from €10,107 to €8,387
of which Other tangible fixed assets: -€940
- Profit (loss) carried forward -€31,882
down €31,882 (-56.4%), from €56,493 to €24,611
- Other debts +€6,888
up €6,888 (+810%), from €851 to €7,738
- Tax, wage and social debts -€2,804
down €2,804 (-26.3%), from €10,679 to €7,875
- Gross operating margin -€10,044
down €10,044 (-22.8%), from €44,109 to €34,064
- Taxes -€2,104
down €2,104 (-23.9%), from €8,795 to €6,691
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 | €73,115 | €45,794 | -€27,321 | -37.4% |
| Fixed assets | 21/28 | €10,107 | €8,387 | -€1,719 | -17.0% |
| Tangible fixed assets | 22/27 | €10,107 | €8,387 | -€1,719 | -17.0% |
| Plant, machinery and equipment | 23 | €1,124 | €588 | -€537 | -47.7% |
| Furniture and vehicles | 24 | €602 | €359 | -€243 | -40.4% |
| Other tangible fixed assets | 26 | €8,381 | €7,441 | -€940 | -11.2% |
| Current assets | 29/58 | €63,009 | €37,407 | -€25,602 | -40.6% |
| Amounts receivable within one year | 40/41 | €15,881 | €16,532 | +€650 | +4.1% |
| Trade receivables | 40 | €15,881 | €15,722 | -€159 | -1.0% |
| Other amounts receivable | 41 | €0 | €809 | +€809 | |
| Cash at bank and in hand | 54/58 | €45,872 | €19,978 | -€25,894 | -56.4% |
| Deferred charges and accrued income | 490/1 | €1,255 | €897 | -€358 | -28.5% |
| Total equity and liabilities | 10/49 | €73,115 | €45,794 | -€27,321 | -37.4% |
| Equity | 10/15 | €61,493 | €29,611 | -€31,882 | -51.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,493 | €24,611 | -€31,882 | -56.4% |
| Amounts payable | 17/49 | €11,622 | €16,183 | +€4,561 | +39.2% |
| Amounts payable within one year | 42/48 | €11,622 | €16,183 | +€4,561 | +39.2% |
| Financial debts | 43 | €15 | €0 | -€15 | -100% |
| Credit institutions | 430/8 | €15 | €0 | -€15 | -100% |
| Trade debts | 44 | €78 | €570 | +€492 | +630% |
| Suppliers | 440/4 | €78 | €570 | +€492 | +630% |
| Taxes, remuneration and social security | 45 | €10,679 | €7,875 | -€2,804 | -26.3% |
| Taxes | 450/3 | €10,679 | €7,875 | -€2,804 | -26.3% |
| Other amounts payable | 47/48 | €851 | €7,738 | +€6,888 | +810% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €1,719 | -€107 | -5.9% |
| Other operating charges | 640/8 | €255 | €526 | +€271 | +106% |
| Gross operating margin | 9900 | €44,109 | €34,064 | -€10,044 | -22.8% |
| Operating profit (loss) | 9901 | €42,028 | €31,819 | -€10,209 | -24.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €682 | €517 | -€165 | -24.2% |
| Recurring financial charges | 65 | €682 | €517 | -€165 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €41,345 | €31,302 | -€10,044 | -24.3% |
| Income taxes | 67/77 | €8,795 | €6,691 | -€2,104 | -23.9% |
| Profit (loss) for the period | 9904 | €32,551 | €24,611 | -€7,939 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,551 | €24,611 | -€7,939 | -24.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.