OPTISIM: 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.
OPTISIM
Largest movements
- Current investments +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Cash +€53,133
up €53,133 (+21.5%), from €246,651 to €299,784
mainly Other debts (+€542,954) and Net result for the year (+€208,326)
- Tangible fixed assets -€23,088
down €23,088 (-20.9%), from €110,209 to €87,121
of which Other tangible fixed assets: -€20,113
- Stocks and contracts +€8,558
up €8,558 (+9.2%), from €92,826 to €101,384
- Other debts +€542,954
new in 2025: €542,954
- Reserves -€334,628
down €334,628 (-63.5%), from €526,668 to €192,040
- Current portion of long-term debt -€32,859
down €32,859 (-76.0%), from €43,233 to €10,373
- Trade debts -€15,442
down €15,442 (-35.7%), from €43,231 to €27,789
- Tax, wage and social debts -€13,244
down €13,244 (-24.8%), from €53,459 to €40,215
of which Remuneration and social security: -€8,601
- Gross operating margin +€20,366
up €20,366 (+5.4%), from €373,706 to €394,072
- Staff costs +€14,977
up €14,977 (+21.1%), from €70,872 to €85,849
- Financial income +€9,614
up €9,614 (+253%), from €3,794 to €13,408
- Taxes +€4,645
up €4,645 (+7.7%), from €60,215 to €64,860
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.
Derived cash bridge
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 | €705,566 | €843,371 | +€137,805 | +19.5% |
| Fixed assets | 21/28 | €113,565 | €89,445 | -€24,120 | -21.2% |
| Intangible fixed assets | 21 | €3,356 | €2,324 | -€1,032 | -30.7% |
| Tangible fixed assets | 22/27 | €110,209 | €87,121 | -€23,088 | -20.9% |
| Plant, machinery and equipment | 23 | €18,222 | €30,487 | +€12,265 | +67.3% |
| Furniture and vehicles | 24 | €50,882 | €35,642 | -€15,239 | -30.0% |
| Other tangible fixed assets | 26 | €41,105 | €20,992 | -€20,113 | -48.9% |
| Current assets | 29/58 | €592,001 | €753,926 | +€161,925 | +27.4% |
| Stocks and contracts in progress | 3 | €92,826 | €101,384 | +€8,558 | +9.2% |
| Stocks | 30/36 | €92,826 | €101,384 | +€8,558 | +9.2% |
| Amounts receivable within one year | 40/41 | €1,353 | €1,511 | +€159 | +11.7% |
| Trade receivables | 40 | - | €109 | +€109 | |
| Other amounts receivable | 41 | €1,353 | €1,402 | +€49 | +3.6% |
| Current investments | 50/53 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €246,651 | €299,784 | +€53,133 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,172 | €1,247 | +€75 | +6.4% |
| Total equity and liabilities | 10/49 | €705,566 | €843,371 | +€137,805 | +19.5% |
| Equity | 10/15 | €556,668 | €222,040 | -€334,628 | -60.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €526,668 | €192,040 | -€334,628 | -63.5% |
| Distributable reserves | 133 | €526,668 | €192,040 | -€334,628 | -63.5% |
| Amounts payable | 17/49 | €148,898 | €621,331 | +€472,433 | +317% |
| Amounts payable after more than one year | 17 | €8,976 | - | -€8,976 | |
| Financial debts | 170/4 | €8,976 | - | -€8,976 | |
| Amounts payable within one year | 42/48 | €139,923 | €621,331 | +€481,409 | +344% |
| Current portion of amounts payable after more than one year | 42 | €43,233 | €10,373 | -€32,859 | -76.0% |
| Trade debts | 44 | €43,231 | €27,789 | -€15,442 | -35.7% |
| Suppliers | 440/4 | €43,231 | €27,789 | -€15,442 | -35.7% |
| Taxes, remuneration and social security | 45 | €53,459 | €40,215 | -€13,244 | -24.8% |
| Taxes | 450/3 | €37,705 | €33,063 | -€4,643 | -12.3% |
| Remuneration and social security | 454/9 | €15,754 | €7,152 | -€8,601 | -54.6% |
| Other amounts payable | 47/48 | - | €542,954 | +€542,954 | |
| Remuneration, social security and pensions | 62 | €70,872 | €85,849 | +€14,977 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,653 | €46,285 | -€1,368 | -2.9% |
| Other operating charges | 640/8 | €1,371 | €1,428 | +€57 | +4.2% |
| Gross operating margin | 9900 | €373,706 | €394,072 | +€20,366 | +5.4% |
| Operating profit (loss) | 9901 | €253,810 | €260,510 | +€6,700 | +2.6% |
| Financial income | 75/76B | €3,794 | €13,408 | +€9,614 | +253% |
| Recurring financial income | 75 | €3,794 | €13,408 | +€9,614 | +253% |
| Financial charges | 65/66B | €682 | €732 | +€50 | +7.3% |
| Recurring financial charges | 65 | €682 | €732 | +€50 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €256,922 | €273,186 | +€16,264 | +6.3% |
| Income taxes | 67/77 | €60,215 | €64,860 | +€4,645 | +7.7% |
| Profit (loss) for the period | 9904 | €196,707 | €208,326 | +€11,619 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €196,707 | €208,326 | +€11,619 | +5.9% |
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 17 October 2026 via checked.be.