OptIT: 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.
OptIT
Largest movements
- Cash +€13,958
up €13,958 (+37.3%), from €37,381 to €51,339
mainly Net result for the year (+€23,841) and Depreciation (+€5,416)
- Receivables within one year +€7,635
up €7,635 (+35.0%), from €21,804 to €29,439
of which Trade receivables: +€7,611
- Tangible fixed assets +€4,986
up €4,986 (+43.5%), from €11,451 to €16,437
- Profit (loss) carried forward +€23,841
up €23,841 (+43.4%), from €54,967 to €78,808
- Other debts +€2,508
up €2,508 (+471.3%), from €532 to €3,040
- Tax, wage and social debts +€1,034
up €1,034 (+7.0%), from €14,863 to €15,897
of which Taxes: +€1,034
- Gross operating margin +€5,567
up €5,567 (+16.1%), from €34,674 to €40,241
- Depreciation +€1,805
up €1,805 (+50.0%), from €3,611 to €5,416
- Other operating charges +€671
new in 2025: €671
- Taxes +€507
up €507 (+8.1%), from €6,258 to €6,766
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 | €75,043 | €101,519 | +€26,477 | +35.3% |
| Fixed assets | 21/28 | €11,451 | €16,437 | +€4,986 | +43.5% |
| Tangible fixed assets | 22/27 | €11,451 | €16,437 | +€4,986 | +43.5% |
| Furniture and vehicles | 24 | €11,451 | €16,437 | +€4,986 | +43.5% |
| Current assets | 29/58 | €63,592 | €85,083 | +€21,491 | +33.8% |
| Amounts receivable within one year | 40/41 | €21,804 | €29,439 | +€7,635 | +35.0% |
| Trade receivables | 40 | €21,804 | €29,415 | +€7,611 | +34.9% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Cash at bank and in hand | 54/58 | €37,381 | €51,339 | +€13,958 | +37.3% |
| Deferred charges and accrued income | 490/1 | €4,407 | €4,305 | -€102 | -2.3% |
| Total equity and liabilities | 10/49 | €75,043 | €101,519 | +€26,477 | +35.3% |
| Equity | 10/15 | €57,367 | €81,208 | +€23,841 | +41.6% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,967 | €78,808 | +€23,841 | +43.4% |
| Amounts payable | 17/49 | €17,675 | €20,311 | +€2,636 | +14.9% |
| Amounts payable within one year | 42/48 | €17,405 | €20,041 | +€2,636 | +15.1% |
| Trade debts | 44 | €2,010 | €1,104 | -€907 | -45.1% |
| Suppliers | 440/4 | €2,010 | €1,104 | -€907 | -45.1% |
| Taxes, remuneration and social security | 45 | €14,863 | €15,897 | +€1,034 | +7.0% |
| Taxes | 450/3 | €12,363 | €13,397 | +€1,034 | +8.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €532 | €3,040 | +€2,508 | +471.3% |
| Accrued charges and deferred income | 492/3 | €270 | €270 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,611 | €5,416 | +€1,805 | +50.0% |
| Other operating charges | 640/8 | - | €671 | +€671 | |
| Non-recurring operating charges | 66A | - | €555 | +€555 | |
| Gross operating margin | 9900 | €34,674 | €40,241 | +€5,567 | +16.1% |
| Operating profit (loss) | 9901 | €31,062 | €33,598 | +€2,536 | +8.2% |
| Financial income | 75/76B | €7 | €138 | +€131 | +1976.2% |
| Recurring financial income | 75 | €7 | €138 | +€131 | +1976.2% |
| Financial charges | 65/66B | €3,130 | €3,130 | -€1 | 0.0% |
| Recurring financial charges | 65 | €3,130 | €3,130 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,939 | €30,607 | +€2,668 | +9.5% |
| Income taxes | 67/77 | €6,258 | €6,766 | +€507 | +8.1% |
| Profit (loss) for the period | 9904 | €21,680 | €23,841 | +€2,161 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,680 | €23,841 | +€2,161 | +10.0% |
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 30 September 2026 via checked.be.