OPTISOINS: 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.
OPTISOINS
Largest movements
- Cash +€44,985
up €44,985 (+241%), from €18,684 to €63,669
mainly Other debts (+€46,150) and Net result for the year (+€40,703)
- Receivables within one year +€10,586
up €10,586 (+77.8%), from €13,603 to €24,189
of which Other amounts receivable: +€13,021
- Tangible fixed assets +€3,806
up €3,806, from €0 to €3,806
- Other debts +€46,150
up €46,150 (+28,140%), from €164 to €46,314
- Tax, wage and social debts +€32,220
up €32,220 (+487%), from €6,618 to €38,838
of which Taxes: +€26,978
- Profit (loss) carried forward -€15,777
no longer reported in 2025 (was €15,777)
- Trade debts -€2,717
down €2,717 (-68.3%), from €3,976 to €1,259
- Gross operating margin +€88,226
up €88,226 (+618%), from €14,266 to €102,492
- Staff costs +€35,373
up €35,373 (+561%), from €6,304 to €41,677
- Taxes +€13,989
up €13,989 (+369%), from €3,793 to €17,782
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 | €33,535 | €93,411 | +€59,876 | +179% |
| Fixed assets | 21/28 | €50 | €4,061 | +€4,011 | +8,022% |
| Tangible fixed assets | 22/27 | €0 | €3,806 | +€3,806 | |
| Furniture and vehicles | 24 | €0 | €3,806 | +€3,806 | |
| Financial fixed assets | 28 | €50 | €255 | +€205 | +410% |
| Current assets | 29/58 | €33,485 | €89,350 | +€55,865 | +167% |
| Amounts receivable within one year | 40/41 | €13,603 | €24,189 | +€10,586 | +77.8% |
| Trade receivables | 40 | €13,567 | €11,132 | -€2,435 | -17.9% |
| Other amounts receivable | 41 | €36 | €13,057 | +€13,021 | +36,169% |
| Cash at bank and in hand | 54/58 | €18,684 | €63,669 | +€44,985 | +241% |
| Deferred charges and accrued income | 490/1 | €1,198 | €1,492 | +€294 | +24.6% |
| Total equity and liabilities | 10/49 | €33,535 | €93,411 | +€59,876 | +179% |
| Equity | 10/15 | €22,777 | €7,000 | -€15,777 | -69.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €7,000 | - | -€7,000 | |
| Profit (loss) carried forward | 14 | €15,777 | - | -€15,777 | |
| Amounts payable | 17/49 | €10,758 | €86,411 | +€75,653 | +703% |
| Amounts payable within one year | 42/48 | €10,758 | €86,411 | +€75,653 | +703% |
| Trade debts | 44 | €3,976 | €1,259 | -€2,717 | -68.3% |
| Suppliers | 440/4 | €3,976 | €1,259 | -€2,717 | -68.3% |
| Taxes, remuneration and social security | 45 | €6,618 | €38,838 | +€32,220 | +487% |
| Taxes | 450/3 | €4,955 | €31,933 | +€26,978 | +544% |
| Remuneration and social security | 454/9 | €1,663 | €6,905 | +€5,242 | +315% |
| Other amounts payable | 47/48 | €164 | €46,314 | +€46,150 | +28,140% |
| Remuneration, social security and pensions | 62 | €6,304 | €41,677 | +€35,373 | +561% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €1,215 | +€700 | +136% |
| Other operating charges | 640/8 | €1,244 | €1,200 | -€44 | -3.6% |
| Non-recurring operating charges | 66A | €1,392 | - | -€1,392 | |
| Gross operating margin | 9900 | €14,266 | €102,492 | +€88,226 | +618% |
| Operating profit (loss) | 9901 | €4,811 | €58,401 | +€53,590 | +1,114% |
| Financial income | 75/76B | - | €358 | +€358 | |
| Recurring financial income | 75 | - | €358 | +€358 | |
| Financial charges | 65/66B | - | €274 | +€274 | |
| Recurring financial charges | 65 | - | €274 | +€274 | |
| Profit (loss) for the period before taxes | 9903 | €4,811 | €58,485 | +€53,674 | +1,116% |
| Income taxes | 67/77 | €3,793 | €17,782 | +€13,989 | +369% |
| Profit (loss) for the period | 9904 | €1,018 | €40,703 | +€39,685 | +3,898% |
| Profit (loss) for the period to be appropriated | 9905 | €1,018 | €40,703 | +€39,685 | +3,898% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.