OPTISSIMO: 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.
OPTISSIMO
Largest movements
- Tangible fixed assets -€30,853
down €30,853 (-4.7%), from €662,373 to €631,520
- Profit (loss) carried forward -€19,061
down €19,061 (-2.8%), from -€683,355 to -€702,415
- Trade debts -€9,609
down €9,609 (-88.8%), from €10,816 to €1,207
- Financial charges -€250,780
down €250,780 (-96.8%), from €258,967 to €8,187
of which Non-recurring financial charges: -€250,000
- Other operating charges +€1,296
up €1,296 (+39.3%), from €3,300 to €4,596
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 | €674,503 | €646,168 | -€28,335 | -4.2% |
| Fixed assets | 21/28 | €662,373 | €631,520 | -€30,853 | -4.7% |
| Tangible fixed assets | 22/27 | €662,373 | €631,520 | -€30,853 | -4.7% |
| Land and buildings | 22 | €662,373 | €631,520 | -€30,853 | -4.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €12,130 | €14,648 | +€2,518 | +20.8% |
| Cash at bank and in hand | 54/58 | €10,552 | €13,046 | +€2,494 | +23.6% |
| Deferred charges and accrued income | 490/1 | €1,578 | €1,602 | +€24 | +1.5% |
| Total equity and liabilities | 10/49 | €674,503 | €646,168 | -€28,335 | -4.2% |
| Equity | 10/15 | -€365,752 | -€384,812 | -€19,061 | -5.2% |
| Contributions | 10/11 | €305,405 | €305,405 | = | 0.0% |
| Reserves | 13 | €12,198 | €12,198 | = | 0.0% |
| Distributable reserves | 133 | €12,198 | €12,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€683,355 | -€702,415 | -€19,061 | -2.8% |
| Amounts payable | 17/49 | €1,040,254 | €1,030,980 | -€9,274 | -0.9% |
| Amounts payable after more than one year | 17 | €1,006,920 | €1,006,720 | -€200 | 0.0% |
| Financial debts | 170/4 | €297,379 | €276,680 | -€20,699 | -7.0% |
| Other amounts payable | 178/9 | €709,541 | €730,040 | +€20,499 | +2.9% |
| Amounts payable within one year | 42/48 | €32,637 | €23,607 | -€9,030 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €21,821 | €22,400 | +€579 | +2.7% |
| Trade debts | 44 | €10,816 | €1,207 | -€9,609 | -88.8% |
| Suppliers | 440/4 | €10,816 | €1,207 | -€9,609 | -88.8% |
| Accrued charges and deferred income | 492/3 | €697 | €653 | -€44 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,734 | €30,853 | +€118 | +0.4% |
| Other operating charges | 640/8 | €3,300 | €4,596 | +€1,296 | +39.3% |
| Non-recurring operating charges | 66A | €7,000 | €0 | -€7,000 | -100.0% |
| Gross operating margin | 9900 | €24,605 | €24,575 | -€30 | -0.1% |
| Operating profit (loss) | 9901 | -€16,429 | -€10,874 | +€5,555 | +33.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €258,967 | €8,187 | -€250,780 | -96.8% |
| Recurring financial charges | 65 | €8,967 | €8,187 | -€780 | -8.7% |
| Non-recurring financial charges | 66B | €250,000 | €0 | -€250,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€275,396 | -€19,061 | +€256,336 | +93.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€275,396 | -€19,061 | +€256,336 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€275,396 | -€19,061 | +€256,336 | +93.1% |
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 29 September 2026 via checked.be.