OptiSales: 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.
OptiSales
Largest movements
- Receivables within one year -€16,118
down €16,118 (-58.7%), from €27,439 to €11,320
of which Trade receivables: -€17,275
- Cash +€15,835
up €15,835 (+87.0%), from €18,211 to €34,045
mainly Receivables within one year (+€16,118) and Net result for the year (+€11,853)
- Current investments +€12,800
new in 2025: €12,800
- Profit (loss) carried forward +€11,853
up €11,853 (+44.7%), from €26,533 to €38,386
- Tax, wage and social debts +€1,195
up €1,195 (+8.3%), from €14,371 to €15,565
of which Remuneration and social security: +€1,678
- Trade debts -€696
down €696 (-32.3%), from €2,154 to €1,459
- Gross operating margin -€17,179
down €17,179 (-50.2%), from €34,214 to €17,035
- Taxes -€3,274
down €3,274 (-45.1%), from €7,263 to €3,990
- Other operating charges +€859
up €859 (+340.3%), from €252 to €1,111
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 | €46,140 | €58,834 | +€12,694 | +27.5% |
| Current assets | 29/58 | €46,140 | €58,834 | +€12,694 | +27.5% |
| Amounts receivable within one year | 40/41 | €27,439 | €11,320 | -€16,118 | -58.7% |
| Trade receivables | 40 | €27,439 | €10,164 | -€17,275 | -63.0% |
| Other amounts receivable | 41 | - | €1,156 | +€1,156 | |
| Current investments | 50/53 | - | €12,800 | +€12,800 | |
| Cash at bank and in hand | 54/58 | €18,211 | €34,045 | +€15,835 | +87.0% |
| Deferred charges and accrued income | 490/1 | €491 | €669 | +€177 | +36.1% |
| Total equity and liabilities | 10/49 | €46,140 | €58,834 | +€12,694 | +27.5% |
| Equity | 10/15 | €29,533 | €41,386 | +€11,853 | +40.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,533 | €38,386 | +€11,853 | +44.7% |
| Amounts payable | 17/49 | €16,607 | €17,448 | +€841 | +5.1% |
| Amounts payable within one year | 42/48 | €16,607 | €17,448 | +€841 | +5.1% |
| Trade debts | 44 | €2,154 | €1,459 | -€696 | -32.3% |
| Suppliers | 440/4 | €2,154 | €1,459 | -€696 | -32.3% |
| Taxes, remuneration and social security | 45 | €14,371 | €15,565 | +€1,195 | +8.3% |
| Taxes | 450/3 | €14,371 | €13,887 | -€484 | -3.4% |
| Remuneration and social security | 454/9 | - | €1,678 | +€1,678 | |
| Other amounts payable | 47/48 | €82 | €424 | +€342 | +414.5% |
| Other operating charges | 640/8 | €252 | €1,111 | +€859 | +340.3% |
| Gross operating margin | 9900 | €34,214 | €17,035 | -€17,179 | -50.2% |
| Operating profit (loss) | 9901 | €33,961 | €15,924 | -€18,038 | -53.1% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €165 | €97 | -€68 | -41.2% |
| Recurring financial charges | 65 | €165 | €97 | -€68 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €33,797 | €15,843 | -€17,954 | -53.1% |
| Income taxes | 67/77 | €7,263 | €3,990 | -€3,274 | -45.1% |
| Profit (loss) for the period | 9904 | €26,533 | €11,853 | -€14,680 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,533 | €11,853 | -€14,680 | -55.3% |
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 6 October 2026 via checked.be.