OPTISIA: 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.
OPTISIA
Largest movements
- Cash +€149,224
up €149,224 (+92.0%), from €162,193 to €311,417
mainly Net result for the year (+€162,183) and Depreciation (+€81,006)
- Tangible fixed assets -€41,115
down €41,115 (-55.7%), from €73,797 to €32,682
of which Furniture and vehicles: -€21,836
- Intangible fixed assets -€39,891
down €39,891 (-16.0%), from €249,836 to €209,945
- Tax, wage and social debts +€51,954
up €51,954 (+29.3%), from €177,578 to €229,532
of which Taxes: +€29,853
- Trade debts +€27,717
up €27,717 (+9.8%), from €282,464 to €310,181
- Other debts -€24,168
down €24,168 (-6.9%), from €350,867 to €326,699
- Accrued charges and deferred income +€13,174
up €13,174 (+42.4%), from €31,082 to €44,256
- Gross operating margin +€144,377
up €144,377 (+17.9%), from €805,795 to €950,172
- Staff costs +€68,377
up €68,377 (+12.0%), from €568,232 to €636,609
- Write-downs +€19,378
up €19,378, from -€16,075 to €3,303
- Taxes +€11,548
up €11,548 (+23.9%), from €48,366 to €59,914
- Depreciation +€11,237
up €11,237 (+16.1%), from €69,769 to €81,006
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 | €1,018,303 | €1,084,801 | +€66,498 | +6.5% |
| Fixed assets | 21/28 | €324,384 | €243,378 | -€81,006 | -25.0% |
| Intangible fixed assets | 21 | €249,836 | €209,945 | -€39,891 | -16.0% |
| Tangible fixed assets | 22/27 | €73,797 | €32,682 | -€41,115 | -55.7% |
| Land and buildings | 22 | €13,772 | €430 | -€13,342 | -96.9% |
| Plant, machinery and equipment | 23 | €14,017 | €11,745 | -€2,272 | -16.2% |
| Furniture and vehicles | 24 | €31,679 | €9,843 | -€21,836 | -68.9% |
| Leasing and similar rights | 25 | €14,329 | €10,664 | -€3,665 | -25.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €693,920 | €841,424 | +€147,504 | +21.3% |
| Amounts receivable within one year | 40/41 | €498,151 | €489,586 | -€8,565 | -1.7% |
| Trade receivables | 40 | €484,889 | €474,246 | -€10,643 | -2.2% |
| Other amounts receivable | 41 | €13,262 | €15,341 | +€2,078 | +15.7% |
| Current investments | 50/53 | €7 | €7 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €162,193 | €311,417 | +€149,224 | +92.0% |
| Deferred charges and accrued income | 490/1 | €33,569 | €40,414 | +€6,845 | +20.4% |
| Total equity and liabilities | 10/49 | €1,018,303 | €1,084,801 | +€66,498 | +6.5% |
| Equity | 10/15 | €160,729 | €161,916 | +€1,187 | +0.7% |
| Contributions | 10/11 | €32,004 | €32,004 | = | 0.0% |
| Outside capital | 11 | €32,004 | €32,004 | = | 0.0% |
| Other | 1109/19 | €32,004 | €32,004 | = | 0.0% |
| Reserves | 13 | €128,725 | €129,912 | +€1,187 | +0.9% |
| Tax-exempt reserves | 132 | €2,649 | €2,348 | -€301 | -11.4% |
| Distributable reserves | 133 | €126,076 | €127,564 | +€1,488 | +1.2% |
| Provisions and deferred taxes | 16 | €883 | €783 | -€100 | -11.4% |
| Deferred taxes | 168 | €883 | €783 | -€100 | -11.4% |
| Amounts payable | 17/49 | €856,691 | €922,102 | +€65,411 | +7.6% |
| Amounts payable after more than one year | 17 | €11,434 | €8,167 | -€3,267 | -28.6% |
| Financial debts | 170/4 | €11,434 | €8,167 | -€3,267 | -28.6% |
| Amounts payable within one year | 42/48 | €814,176 | €869,679 | +€55,504 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €3,267 | €3,267 | = | 0.0% |
| Trade debts | 44 | €282,464 | €310,181 | +€27,717 | +9.8% |
| Suppliers | 440/4 | €282,464 | €310,181 | +€27,717 | +9.8% |
| Taxes, remuneration and social security | 45 | €177,578 | €229,532 | +€51,954 | +29.3% |
| Taxes | 450/3 | €118,470 | €148,323 | +€29,853 | +25.2% |
| Remuneration and social security | 454/9 | €59,108 | €81,209 | +€22,101 | +37.4% |
| Other amounts payable | 47/48 | €350,867 | €326,699 | -€24,168 | -6.9% |
| Accrued charges and deferred income | 492/3 | €31,082 | €44,256 | +€13,174 | +42.4% |
| Remuneration, social security and pensions | 62 | €568,232 | €636,609 | +€68,377 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,769 | €81,006 | +€11,237 | +16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,075 | €3,303 | +€19,378 | |
| Other operating charges | 640/8 | €5,670 | €4,927 | -€743 | -13.1% |
| Gross operating margin | 9900 | €805,795 | €950,172 | +€144,377 | +17.9% |
| Operating profit (loss) | 9901 | €178,198 | €224,327 | +€46,129 | +25.9% |
| Financial income | 75/76B | €96 | €63 | -€32 | -33.9% |
| Recurring financial income | 75 | €96 | €63 | -€32 | -33.9% |
| Financial charges | 65/66B | €2,284 | €2,394 | +€110 | +4.8% |
| Recurring financial charges | 65 | €2,284 | €2,394 | +€110 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €176,010 | €221,996 | +€45,986 | +26.1% |
| Transfer from deferred taxes | 780 | €106 | €100 | -€5 | -4.9% |
| Income taxes | 67/77 | €48,366 | €59,914 | +€11,548 | +23.9% |
| Profit (loss) for the period | 9904 | €127,750 | €162,183 | +€34,433 | +27.0% |
| Transfer from tax-exempt reserves | 789 | €317 | €301 | -€16 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €128,067 | €162,484 | +€34,417 | +26.9% |
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 5 October 2026 via checked.be.