OPTIPLUS: 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.
What changed
OPTIPLUS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€225,247
2024 · €154,874+€70,373
Equity
€360,322
2024 · €355,075+€5,247
Cash
€369,015
2024 · €241,222+€127,793
Balance sheet total
€1.4m
2024 · €1.2m+€274,469
Largest movements
Assets
- Cash +€127,793
up €127,793 (+53.0%), from €241,222 to €369,015
mainly Other debts (+€234,795) and Net result for the year (+€225,247)
- Receivables within one year +€120,259
up €120,259 (+135.0%), from €89,097 to €209,356
of which Trade receivables: +€99,849
- Stocks and contracts +€64,731
up €64,731 (+29.8%), from €217,096 to €281,826
- Tangible fixed assets -€36,833
down €36,833 (-5.9%), from €620,417 to €583,584
of which Land and buildings: -€25,069
Equity and liabilities
- Other debts +€234,795
up €234,795 (+95.6%), from €245,673 to €480,467
- Trade debts +€85,706
up €85,706 (+182.2%), from €47,030 to €132,736
- Debts after one year -€45,651
down €45,651 (-9.8%), from €463,925 to €418,274
Income statement
- Gross operating margin +€72,371
up €72,371 (+28.4%), from €255,202 to €327,573
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.
Result 2024
€154,874
Gross operating margin
+€72,371
Staff costs
-€2,292
Depreciation
-€512
Other operating charges
+€1,405
Financial income
-€337
Financial charges
+€354
Taxes
-€615
Result 2025
€225,247
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.
From operations
+€392,706
Investment
€0
Financing
-€264,913
Cash 2024
€241,222
From operations (derived)
+€392,706
Net result for the year
+€225,247
Depreciation
+€36,833
Stocks and contracts
-€64,731
Receivables within one year
-€120,259
Deferred charges and accrued income
+€1,481
Trade debts
+€85,706
Tax, wage and social debts
-€1,225
Advances received
-€4,807
Other debts
+€234,795
Accrued charges and deferred income
-€334
Financing
-€264,913
Debts after one year
-€45,651
Current portion of long-term debt
+€415
Short-term financial debts
+€323
Contributions, distributions and other
-€220,000
Cash 2025
€369,015
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,171,362 | €1,445,830 | +€274,469 | +23.4% |
| Fixed assets | 21/28 | €620,417 | €583,584 | -€36,833 | -5.9% |
| Tangible fixed assets | 22/27 | €620,417 | €583,584 | -€36,833 | -5.9% |
| Land and buildings | 22 | €580,781 | €555,712 | -€25,069 | -4.3% |
| Plant, machinery and equipment | 23 | €33,608 | €24,263 | -€9,345 | -27.8% |
| Furniture and vehicles | 24 | €6,028 | €3,610 | -€2,419 | -40.1% |
| Current assets | 29/58 | €550,944 | €862,246 | +€311,301 | +56.5% |
| Stocks and contracts in progress | 3 | €217,096 | €281,826 | +€64,731 | +29.8% |
| Stocks | 30/36 | €217,096 | €281,826 | +€64,731 | +29.8% |
| Amounts receivable within one year | 40/41 | €89,097 | €209,356 | +€120,259 | +135.0% |
| Trade receivables | 40 | €79,737 | €179,586 | +€99,849 | +125.2% |
| Other amounts receivable | 41 | €9,360 | €29,770 | +€20,410 | +218.1% |
| Cash at bank and in hand | 54/58 | €241,222 | €369,015 | +€127,793 | +53.0% |
| Deferred charges and accrued income | 490/1 | €3,530 | €2,049 | -€1,481 | -42.0% |
| Total equity and liabilities | 10/49 | €1,171,362 | €1,445,830 | +€274,469 | +23.4% |
| Equity | 10/15 | €355,075 | €360,322 | +€5,247 | +1.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €293,101 | €298,349 | +€5,247 | +1.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,142 | €22,142 | = | 0.0% |
| Distributable reserves | 133 | €264,762 | €270,009 | +€5,247 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €816,287 | €1,085,508 | +€269,221 | +33.0% |
| Amounts payable after more than one year | 17 | €463,925 | €418,274 | -€45,651 | -9.8% |
| Financial debts | 170/4 | €463,925 | €418,274 | -€45,651 | -9.8% |
| Amounts payable within one year | 42/48 | €349,550 | €664,756 | +€315,206 | +90.2% |
| Current portion of amounts payable after more than one year | 42 | €45,236 | €45,651 | +€415 | +0.9% |
| Financial debts | 43 | - | €323 | +€323 | |
| Credit institutions | 430/8 | - | €323 | +€323 | |
| Trade debts | 44 | €47,030 | €132,736 | +€85,706 | +182.2% |
| Suppliers | 440/4 | €47,030 | €132,736 | +€85,706 | +182.2% |
| Advances received on contracts in progress | 46 | €4,807 | €0 | -€4,807 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,804 | €5,579 | -€1,225 | -18.0% |
| Taxes | 450/3 | €45 | €429 | +€384 | +845.9% |
| Remuneration and social security | 454/9 | €6,758 | €5,150 | -€1,609 | -23.8% |
| Other amounts payable | 47/48 | €245,673 | €480,467 | +€234,795 | +95.6% |
| Accrued charges and deferred income | 492/3 | €2,812 | €2,477 | -€334 | -11.9% |
| Remuneration, social security and pensions | 62 | €43,090 | €45,383 | +€2,292 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,321 | €36,833 | +€512 | +1.4% |
| Other operating charges | 640/8 | €6,380 | €4,976 | -€1,405 | -22.0% |
| Gross operating margin | 9900 | €255,202 | €327,573 | +€72,371 | +28.4% |
| Operating profit (loss) | 9901 | €169,411 | €240,382 | +€70,971 | +41.9% |
| Financial income | 75/76B | €1,428 | €1,090 | -€337 | -23.6% |
| Recurring financial income | 75 | €1,428 | €1,090 | -€337 | -23.6% |
| Financial charges | 65/66B | €13,687 | €13,333 | -€354 | -2.6% |
| Recurring financial charges | 65 | €13,687 | €13,333 | -€354 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €157,151 | €228,139 | +€70,988 | +45.2% |
| Income taxes | 67/77 | €2,277 | €2,892 | +€615 | +27.0% |
| Profit (loss) for the period | 9904 | €154,874 | €225,247 | +€70,373 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €154,874 | €225,247 | +€70,373 | +45.4% |
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 11 October 2026 via checked.be.