Optis: 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.
What changed
Optis
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€263,737
2024 · €159,555+€104,182
Equity
€652,726
2024 · €388,989+€263,737
Cash
€12,614
2024 · €11,797+€817
Balance sheet total
€1.1m
2024 · €1.7m-€544,251
Largest movements
Assets
- Receivables within one year -€541,321
down €541,321 (-33.2%), from €1.6m to €1.1m
of which Other amounts receivable: -€521,257
Equity and liabilities
- Other debts -€764,509
no longer reported in 2025 (was €764,509)
- Reserves +€264,000
up €264,000 (+80.9%), from €326,330 to €590,330
of which Distributable reserves: +€264,000
- Trade debts -€34,738
down €34,738 (-14.5%), from €238,753 to €204,014
Income statement
- Gross operating margin +€322,870
up €322,870 (+18.3%), from €1.8m to €2.1m
- Turnover +€203,382
up €203,382 (+6.8%), from €3.0m to €3.2m
- Staff costs +€175,092
up €175,092 (+11.7%), from €1.5m to €1.7m
- Purchases and services -€107,970
down €107,970 (-8.8%), from €1.2m to €1.1m
- Taxes +€93,014
up €93,014 (+2266.3%), from €4,104 to €97,118
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
€159,555
Gross operating margin
+€322,870
Staff costs
-€175,092
Depreciation
+€7,846
Provisions
-€2,877
Other operating charges
+€2,355
Other operating items
+€57,494
Financial income
-€12,913
Financial charges
-€2,490
Taxes
-€93,014
Result 2025
€263,737
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
+€13,191
Investment
-€12,374
Financing
€0
Cash 2024
€11,797
From operations (derived)
+€13,191
Net result for the year
+€263,737
Depreciation
+€17,104
Receivables within one year
+€541,321
Deferred charges and accrued income
-€984
Provisions
+€2,877
Trade debts
-€34,738
Tax, wage and social debts
-€11,618
Other debts
-€764,509
Investment (derived)
-€12,374
Investment in fixed assets (net)
-€12,374
Cash 2025
€12,614
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,687,617 | €1,143,366 | -€544,251 | -32.2% |
| Fixed assets | 21/28 | €27,090 | €22,360 | -€4,730 | -17.5% |
| Tangible fixed assets | 22/27 | €27,090 | €21,860 | -€5,230 | -19.3% |
| Plant, machinery and equipment | 23 | €25,183 | €21,860 | -€3,323 | -13.2% |
| Furniture and vehicles | 24 | €1,907 | - | -€1,907 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €1,660,527 | €1,121,006 | -€539,521 | -32.5% |
| Amounts receivable within one year | 40/41 | €1,630,360 | €1,089,039 | -€541,321 | -33.2% |
| Trade receivables | 40 | €492,821 | €472,756 | -€20,065 | -4.1% |
| Other amounts receivable | 41 | €1,137,539 | €616,283 | -€521,257 | -45.8% |
| Cash at bank and in hand | 54/58 | €11,797 | €12,614 | +€817 | +6.9% |
| Deferred charges and accrued income | 490/1 | €18,370 | €19,353 | +€984 | +5.4% |
| Total equity and liabilities | 10/49 | €1,687,617 | €1,143,366 | -€544,251 | -32.2% |
| Equity | 10/15 | €388,989 | €652,726 | +€263,737 | +67.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €326,330 | €590,330 | +€264,000 | +80.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €63,150 | = | 0.0% |
| Distributable reserves | 133 | €256,980 | €520,980 | +€264,000 | +102.7% |
| Profit (loss) carried forward | 14 | €659 | €396 | -€263 | -40.0% |
| Provisions and deferred taxes | 16 | - | €2,877 | +€2,877 | |
| Provisions for liabilities and charges | 160/5 | - | €2,877 | +€2,877 | |
| Pensions and similar obligations | 160 | - | €2,877 | +€2,877 | |
| Amounts payable | 17/49 | €1,298,628 | €487,763 | -€810,865 | -62.4% |
| Amounts payable within one year | 42/48 | €1,298,628 | €487,763 | -€810,865 | -62.4% |
| Trade debts | 44 | €238,753 | €204,014 | -€34,738 | -14.5% |
| Suppliers | 440/4 | €238,753 | €204,014 | -€34,738 | -14.5% |
| Taxes, remuneration and social security | 45 | €295,367 | €283,749 | -€11,618 | -3.9% |
| Taxes | 450/3 | €80,111 | €37,541 | -€42,570 | -53.1% |
| Remuneration and social security | 454/9 | €215,256 | €246,208 | +€30,952 | +14.4% |
| Other amounts payable | 47/48 | €764,509 | - | -€764,509 | |
| Turnover | 70 | €2,990,716 | €3,194,098 | +€203,382 | +6.8% |
| Non-recurring operating income | 76A | - | €181 | +€181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,229,571 | €1,121,602 | -€107,970 | -8.8% |
| Remuneration, social security and pensions | 62 | €1,499,050 | €1,674,141 | +€175,092 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,951 | €17,104 | -€7,846 | -31.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,877 | +€2,877 | |
| Other operating charges | 640/8 | €8,590 | €6,234 | -€2,355 | -27.4% |
| Non-recurring operating charges | 66A | €64,690 | €7,195 | -€57,494 | -88.9% |
| Gross operating margin | 9900 | €1,764,733 | €2,087,604 | +€322,870 | +18.3% |
| Operating profit (loss) | 9901 | €167,454 | €380,052 | +€212,598 | +127.0% |
| Financial income | 75/76B | €24,932 | €12,019 | -€12,913 | -51.8% |
| Recurring financial income | 75 | €24,932 | €11,744 | -€13,188 | -52.9% |
| Non-recurring financial income | 76B | - | €275 | +€275 | |
| Financial charges | 65/66B | €28,726 | €31,216 | +€2,490 | +8.7% |
| Recurring financial charges | 65 | €28,726 | €31,216 | +€2,490 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €163,659 | €360,855 | +€197,195 | +120.5% |
| Income taxes | 67/77 | €4,104 | €97,118 | +€93,014 | +2266.3% |
| Profit (loss) for the period | 9904 | €159,555 | €263,737 | +€104,182 | +65.3% |
| Transfer from tax-exempt reserves | 789 | €75,780 | - | -€75,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €235,335 | €263,737 | +€28,402 | +12.1% |
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 4 October 2026 via checked.be.