OPTIPRODATA: 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.
OPTIPRODATA
Largest movements
- Receivables within one year -€7,258
down €7,258 (-16.3%), from €44,477 to €37,219
of which Trade receivables: -€20,258
- Financial fixed assets +€4,000
new in 2025: €4,000
- Cash +€2,678
up €2,678 (+1.6%), from €169,928 to €172,606
mainly Other debts (+€84,070) and Net result for the year (+€37,432)
- Other debts +€84,070
up €84,070 (+2890.0%), from €2,909 to €86,979
- Reserves -€72,568
down €72,568 (-48.8%), from €148,682 to €76,114
- Trade debts -€6,292
down €6,292 (-94.5%), from €6,660 to €368
- Tax, wage and social debts -€5,062
down €5,062 (-12.6%), from €40,077 to €35,015
of which Remuneration and social security: -€2,625
- Gross operating margin -€49,236
down €49,236 (-48.0%), from €102,648 to €53,412
- Taxes -€7,582
down €7,582 (-33.8%), from €22,416 to €14,834
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 | €216,878 | €217,026 | +€148 | +0.1% |
| Fixed assets | 21/28 | €110 | €4,000 | +€3,890 | +3536.4% |
| Tangible fixed assets | 22/27 | €110 | - | -€110 | |
| Furniture and vehicles | 24 | €110 | - | -€110 | |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €216,768 | €213,026 | -€3,742 | -1.7% |
| Amounts receivable within one year | 40/41 | €44,477 | €37,219 | -€7,258 | -16.3% |
| Trade receivables | 40 | €44,477 | €24,219 | -€20,258 | -45.5% |
| Other amounts receivable | 41 | - | €13,000 | +€13,000 | |
| Cash at bank and in hand | 54/58 | €169,928 | €172,606 | +€2,678 | +1.6% |
| Deferred charges and accrued income | 490/1 | €2,363 | €3,201 | +€838 | +35.5% |
| Total equity and liabilities | 10/49 | €216,878 | €217,026 | +€148 | +0.1% |
| Equity | 10/15 | €167,232 | €94,664 | -€72,568 | -43.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €148,682 | €76,114 | -€72,568 | -48.8% |
| Distributable reserves | 133 | €148,682 | €76,114 | -€72,568 | -48.8% |
| Amounts payable | 17/49 | €49,646 | €122,362 | +€72,716 | +146.5% |
| Amounts payable within one year | 42/48 | €49,646 | €122,362 | +€72,716 | +146.5% |
| Trade debts | 44 | €6,660 | €368 | -€6,292 | -94.5% |
| Suppliers | 440/4 | €6,660 | €368 | -€6,292 | -94.5% |
| Taxes, remuneration and social security | 45 | €40,077 | €35,015 | -€5,062 | -12.6% |
| Taxes | 450/3 | €37,452 | €35,015 | -€2,437 | -6.5% |
| Remuneration and social security | 454/9 | €2,625 | - | -€2,625 | |
| Other amounts payable | 47/48 | €2,909 | €86,979 | +€84,070 | +2890.0% |
| Remuneration, social security and pensions | 62 | €480 | €160 | -€320 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €601 | €110 | -€491 | -81.8% |
| Other operating charges | 640/8 | €641 | €315 | -€326 | -50.8% |
| Non-recurring operating charges | 66A | - | €298 | +€298 | |
| Gross operating margin | 9900 | €102,648 | €53,412 | -€49,236 | -48.0% |
| Operating profit (loss) | 9901 | €100,926 | €52,530 | -€48,396 | -48.0% |
| Financial charges | 65/66B | €210 | €264 | +€54 | +25.6% |
| Recurring financial charges | 65 | €210 | €264 | +€54 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €100,716 | €52,266 | -€48,450 | -48.1% |
| Income taxes | 67/77 | €22,416 | €14,834 | -€7,582 | -33.8% |
| Profit (loss) for the period | 9904 | €78,300 | €37,432 | -€40,868 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,300 | €37,432 | -€40,868 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.