OPTIPRO²: 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.
OPTIPRO²
Largest movements
- Cash -€60,405
down €60,405 (-63.4%), from €95,303 to €34,899
mainly Other debts (-€60,924) and Investment in fixed assets (net) (-€46,514)
- Tangible fixed assets +€37,998
up €37,998 (+5667.1%), from €671 to €38,669
of which Furniture and vehicles: +€37,998
- Receivables within one year +€24,826
up €24,826 (+127.3%), from €19,498 to €44,324
of which Trade receivables: +€24,826
- Other debts -€60,924
down €60,924 (-91.8%), from €66,335 to €5,411
- Provisions +€56,108
new in 2025: €56,108
- Accrued charges and deferred income +€3,099
up €3,099 (+231.7%), from €1,338 to €4,437
- Trade debts +€2,742
up €2,742 (+300.0%), from €914 to €3,656
- Provisions +€56,108
new in 2025: €56,108
- Depreciation +€7,852
up €7,852 (+1184.0%), from €663 to €8,516
- Gross operating margin -€7,609
down €7,609 (-7.9%), from €95,922 to €88,314
- Taxes -€2,849
down €2,849 (-14.4%), from €19,730 to €16,882
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 | €116,037 | €118,437 | +€2,400 | +2.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €761 | €38,759 | +€37,998 | +4996.4% |
| Tangible fixed assets | 22/27 | €671 | €38,669 | +€37,998 | +5667.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €671 | €38,669 | +€37,998 | +5667.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €115,276 | €79,678 | -€35,598 | -30.9% |
| Amounts receivable within one year | 40/41 | €19,498 | €44,324 | +€24,826 | +127.3% |
| Trade receivables | 40 | €19,498 | €44,324 | +€24,826 | +127.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €95,303 | €34,899 | -€60,405 | -63.4% |
| Deferred charges and accrued income | 490/1 | €475 | €455 | -€20 | -4.1% |
| Total equity and liabilities | 10/49 | €116,037 | €118,437 | +€2,400 | +2.1% |
| Equity | 10/15 | €25,421 | €25,788 | +€367 | +1.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,421 | €3,788 | +€367 | +10.7% |
| Provisions and deferred taxes | 16 | - | €56,108 | +€56,108 | |
| Provisions for liabilities and charges | 160/5 | - | €56,108 | +€56,108 | |
| Other liabilities and charges | 164/5 | - | €56,108 | +€56,108 | |
| Amounts payable | 17/49 | €90,616 | €36,541 | -€54,075 | -59.7% |
| Amounts payable within one year | 42/48 | €89,278 | €32,104 | -€57,174 | -64.0% |
| Trade debts | 44 | €914 | €3,656 | +€2,742 | +300.0% |
| Suppliers | 440/4 | €914 | €3,656 | +€2,742 | +300.0% |
| Taxes, remuneration and social security | 45 | €22,029 | €23,037 | +€1,008 | +4.6% |
| Taxes | 450/3 | €22,029 | €23,037 | +€1,008 | +4.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €66,335 | €5,411 | -€60,924 | -91.8% |
| Accrued charges and deferred income | 492/3 | €1,338 | €4,437 | +€3,099 | +231.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €8,516 | +€7,852 | +1184.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €56,108 | +€56,108 | |
| Other operating charges | 640/8 | €724 | €602 | -€122 | -16.8% |
| Gross operating margin | 9900 | €95,922 | €88,314 | -€7,609 | -7.9% |
| Operating profit (loss) | 9901 | €94,535 | €23,088 | -€71,448 | -75.6% |
| Financial income | 75/76B | - | €372 | +€372 | |
| Recurring financial income | 75 | - | €372 | +€372 | |
| Financial charges | 65/66B | €136 | €211 | +€75 | +55.6% |
| Recurring financial charges | 65 | €136 | €211 | +€75 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €94,400 | €23,248 | -€71,152 | -75.4% |
| Income taxes | 67/77 | €19,730 | €16,882 | -€2,849 | -14.4% |
| Profit (loss) for the period | 9904 | €74,670 | €6,367 | -€68,303 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,670 | €6,367 | -€68,303 | -91.5% |
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 3 October 2026 via checked.be.