OPTISERV: 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
OPTISERV
NACE 62.900, Other information technology and computer services
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€17,594
2025 · -€37,617+€55,211
Equity
€34,022
2025 · €16,427+€17,594
Cash
€83,926
2025 · €81,210+€2,717
Balance sheet total
€373,766
2025 · €352,692+€21,074
Largest movements
Assets
- Receivables within one year +€16,438
up €16,438 (+63.2%), from €26,017 to €42,455
of which Other amounts receivable: +€8,222
Equity and liabilities
- Profit (loss) carried forward +€17,594
up €17,594 (+7.9%), from -€223,222 to -€205,628
Income statement
- Financial charges -€58,603
down €58,603, from €58,252 to -€351
- Turnover +€2,757
up €2,757 (+9.6%), from €28,643 to €31,400
- Gross operating margin -€1,767
down €1,767 (-7.1%), from €25,016 to €23,249
- Purchases and services +€1,746
up €1,746 (+10.8%), from €16,167 to €17,914
- Staff costs +€1,704
new in 2026: €1,704
From the 2025 result to the 2026 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 2025
-€37,617
Gross operating margin
-€1,767
Staff costs
-€1,704
Depreciation
-€94
Other operating charges
-€187
Financial income
+€582
Financial charges
+€58,603
Taxes
-€221
Result 2026
€17,594
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4,947
Investment
-€2,230
Financing
€0
Cash 2025
€81,210
From operations (derived)
+€4,947
Net result for the year
+€17,594
Depreciation
+€724
Receivables within one year
-€16,438
Deferred charges and accrued income
-€413
Trade debts
+€65
Tax, wage and social debts
+€1,065
Other debts
+€2,657
Accrued charges and deferred income
-€307
Investment (derived)
-€2,230
Investment in fixed assets (net)
-€1,499
Current investments
-€731
Cash 2026
€83,926
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,692 | €373,766 | +€21,074 | +6.0% |
| Fixed assets | 21/28 | €231,782 | €232,556 | +€775 | +0.3% |
| Tangible fixed assets | 22/27 | €231,782 | €232,556 | +€775 | +0.3% |
| Land and buildings | 22 | €231,494 | €230,979 | -€515 | -0.2% |
| Furniture and vehicles | 24 | €288 | €1,577 | +€1,289 | +447.7% |
| Current assets | 29/58 | €120,910 | €141,209 | +€20,300 | +16.8% |
| Amounts receivable within one year | 40/41 | €26,017 | €42,455 | +€16,438 | +63.2% |
| Trade receivables | 40 | €14,733 | €22,949 | +€8,216 | +55.8% |
| Other amounts receivable | 41 | €11,284 | €19,506 | +€8,222 | +72.9% |
| Current investments | 50/53 | €12,783 | €13,514 | +€731 | +5.7% |
| Cash at bank and in hand | 54/58 | €81,210 | €83,926 | +€2,717 | +3.3% |
| Deferred charges and accrued income | 490/1 | €900 | €1,314 | +€413 | +45.9% |
| Total equity and liabilities | 10/49 | €352,692 | €373,766 | +€21,074 | +6.0% |
| Equity | 10/15 | €16,427 | €34,022 | +€17,594 | +107.1% |
| Contributions | 10/11 | €150,731 | €150,731 | = | 0.0% |
| Revaluation surpluses | 12 | €64,019 | €64,019 | = | 0.0% |
| Reserves | 13 | €24,900 | €24,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€223,222 | -€205,628 | +€17,594 | +7.9% |
| Amounts payable | 17/49 | €336,264 | €339,744 | +€3,480 | +1.0% |
| Amounts payable within one year | 42/48 | €335,957 | €339,744 | +€3,787 | +1.1% |
| Trade debts | 44 | €941 | €1,006 | +€65 | +6.9% |
| Suppliers | 440/4 | €941 | €1,006 | +€65 | +6.9% |
| Advances received on contracts in progress | 46 | €5,735 | €5,735 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €392 | €1,457 | +€1,065 | +271.9% |
| Taxes | 450/3 | €392 | €1,457 | +€1,065 | +271.9% |
| Other amounts payable | 47/48 | €328,889 | €331,546 | +€2,657 | +0.8% |
| Accrued charges and deferred income | 492/3 | €307 | - | -€307 | |
| Turnover | 70 | €28,643 | €31,400 | +€2,757 | +9.6% |
| Non-recurring operating income | 76A | €629 | - | -€629 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,167 | €17,914 | +€1,746 | +10.8% |
| Remuneration, social security and pensions | 62 | - | €1,704 | +€1,704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €724 | +€94 | +15.0% |
| Other operating charges | 640/8 | €4,857 | €5,044 | +€187 | +3.8% |
| Gross operating margin | 9900 | €25,016 | €23,249 | -€1,767 | -7.1% |
| Operating profit (loss) | 9901 | €19,530 | €15,777 | -€3,752 | -19.2% |
| Financial income | 75/76B | €1,122 | €1,704 | +€582 | +51.8% |
| Recurring financial income | 75 | €1,122 | €1,704 | +€582 | +51.8% |
| Financial charges | 65/66B | €58,252 | -€351 | -€58,603 | |
| Recurring financial charges | 65 | €58,252 | -€351 | -€58,603 | |
| Profit (loss) for the period before taxes | 9903 | -€37,600 | €17,832 | +€55,432 | |
| Income taxes | 67/77 | €17 | €238 | +€221 | +1316.1% |
| Profit (loss) for the period | 9904 | -€37,617 | €17,594 | +€55,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,617 | €17,594 | +€55,211 |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.