Optiport: 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.
Optiport
Largest movements
- Cash +€55,870
up €55,870 (+113%), from €49,378 to €105,248
mainly Net result for the year (+€70,018) and Deferred charges and accrued income (+€585)
- Tangible fixed assets +€4,112
new in 2025: €4,112
- Receivables within one year +€2,385
up €2,385 (+13.8%), from €17,341 to €19,726
of which Trade receivables: +€2,786
- Profit (loss) carried forward +€70,018
up €70,018 (+158%), from €44,327 to €114,345
- Tax, wage and social debts -€6,612
down €6,612 (-53.7%), from €12,314 to €5,702
of which Taxes: -€4,834
- Other debts -€1,640
down €1,640 (-43.5%), from €3,770 to €2,130
- Gross operating margin +€32,772
up €32,772 (+58.2%), from €56,326 to €89,098
- Taxes +€6,886
up €6,886 (+57.9%), from €11,898 to €18,784
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 | €67,390 | €129,172 | +€61,782 | +91.7% |
| Fixed assets | 21/28 | - | €4,112 | +€4,112 | |
| Tangible fixed assets | 22/27 | - | €4,112 | +€4,112 | |
| Furniture and vehicles | 24 | - | €4,112 | +€4,112 | |
| Current assets | 29/58 | €67,390 | €125,060 | +€57,670 | +85.6% |
| Amounts receivable within one year | 40/41 | €17,341 | €19,726 | +€2,385 | +13.8% |
| Trade receivables | 40 | €16,940 | €19,726 | +€2,786 | +16.4% |
| Other amounts receivable | 41 | €401 | €0 | -€401 | -100% |
| Cash at bank and in hand | 54/58 | €49,378 | €105,248 | +€55,870 | +113% |
| Deferred charges and accrued income | 490/1 | €671 | €86 | -€585 | -87.1% |
| Total equity and liabilities | 10/49 | €67,390 | €129,172 | +€61,782 | +91.7% |
| Equity | 10/15 | €47,327 | €117,345 | +€70,018 | +148% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,327 | €114,345 | +€70,018 | +158% |
| Amounts payable | 17/49 | €20,063 | €11,827 | -€8,236 | -41.1% |
| Amounts payable within one year | 42/48 | €20,063 | €11,827 | -€8,236 | -41.1% |
| Financial debts | 43 | - | €105 | +€105 | |
| Credit institutions | 430/8 | - | €105 | +€105 | |
| Trade debts | 44 | €3,980 | €3,890 | -€90 | -2.3% |
| Suppliers | 440/4 | €3,980 | €3,890 | -€90 | -2.3% |
| Taxes, remuneration and social security | 45 | €12,314 | €5,702 | -€6,612 | -53.7% |
| Taxes | 450/3 | €10,536 | €5,702 | -€4,834 | -45.9% |
| Remuneration and social security | 454/9 | €1,778 | €0 | -€1,778 | -100% |
| Other amounts payable | 47/48 | €3,770 | €2,130 | -€1,640 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €102 | +€102 | |
| Other operating charges | 640/8 | €63 | €173 | +€110 | +174% |
| Gross operating margin | 9900 | €56,326 | €89,098 | +€32,772 | +58.2% |
| Operating profit (loss) | 9901 | €56,262 | €88,823 | +€32,561 | +57.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €38 | €21 | -€17 | -45.0% |
| Recurring financial charges | 65 | €38 | €21 | -€17 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €56,225 | €88,802 | +€32,578 | +57.9% |
| Income taxes | 67/77 | €11,898 | €18,784 | +€6,886 | +57.9% |
| Profit (loss) for the period | 9904 | €44,327 | €70,018 | +€25,692 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,327 | €70,018 | +€25,692 | +58.0% |
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 18 October 2026 via checked.be.