OPTITEAM: 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.
OPTITEAM
Largest movements
- Cash -€35,949
down €35,949 (-79.5%), from €45,210 to €9,261
mainly Net result for the year (-€29,435) and Tax, wage and social debts (-€19,022)
- Reserves -€29,435
down €29,435 (-7.4%), from €400,455 to €371,020
of which Distributable reserves: -€29,435
- Tax, wage and social debts -€19,022
down €19,022 (-90.8%), from €20,950 to €1,928
of which Taxes: -€13,504
- Gross operating margin -€107,986
down €107,986, from €80,016 to -€27,970
- Staff costs -€53,728
down €53,728, from €48,954 to -€4,774
- Depreciation -€13,113
down €13,113 (-92.4%), from €14,189 to €1,076
- Write-downs +€6,151
no longer reported in 2025 (was -€6,151)
- Taxes +€2,480
no longer reported in 2025 (was -€2,480)
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 | €1,544,422 | €1,507,950 | -€36,472 | -2.4% |
| Fixed assets | 21/28 | €23,641 | €22,566 | -€1,076 | -4.5% |
| Tangible fixed assets | 22/27 | €1,382 | €307 | -€1,076 | -77.8% |
| Plant, machinery and equipment | 23 | €1,382 | €307 | -€1,076 | -77.8% |
| Financial fixed assets | 28 | €22,259 | €22,259 | = | 0.0% |
| Current assets | 29/58 | €1,520,781 | €1,485,385 | -€35,396 | -2.3% |
| Stocks and contracts in progress | 3 | €519,279 | €514,393 | -€4,886 | -0.9% |
| Stocks | 30/36 | €519,279 | €514,393 | -€4,886 | -0.9% |
| Amounts receivable within one year | 40/41 | €955,199 | €960,638 | +€5,439 | +0.6% |
| Trade receivables | 40 | €15,924 | €10,466 | -€5,458 | -34.3% |
| Other amounts receivable | 41 | €939,275 | €950,172 | +€10,897 | +1.2% |
| Cash at bank and in hand | 54/58 | €45,210 | €9,261 | -€35,949 | -79.5% |
| Deferred charges and accrued income | 490/1 | €1,093 | €1,093 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,544,422 | €1,507,950 | -€36,472 | -2.4% |
| Equity | 10/15 | €1,424,455 | €1,395,020 | -€29,435 | -2.1% |
| Contributions | 10/11 | €1,024,000 | €1,024,000 | = | 0.0% |
| Capital | 10 | €1,024,000 | €1,024,000 | = | 0.0% |
| Issued capital | 100 | €1,024,000 | €1,024,000 | = | 0.0% |
| Reserves | 13 | €400,455 | €371,020 | -€29,435 | -7.4% |
| Non-distributable reserves | 130/1 | €50,094 | €50,094 | = | 0.0% |
| Legal reserve | 130 | €50,094 | €50,094 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,725 | €106,725 | = | 0.0% |
| Distributable reserves | 133 | €243,636 | €214,201 | -€29,435 | -12.1% |
| Amounts payable | 17/49 | €119,968 | €112,930 | -€7,037 | -5.9% |
| Amounts payable within one year | 42/48 | €119,968 | €112,930 | -€7,037 | -5.9% |
| Trade debts | 44 | - | €12,025 | +€12,025 | |
| Suppliers | 440/4 | - | €12,025 | +€12,025 | |
| Taxes, remuneration and social security | 45 | €20,950 | €1,928 | -€19,022 | -90.8% |
| Taxes | 450/3 | €13,504 | - | -€13,504 | |
| Remuneration and social security | 454/9 | €7,446 | €1,928 | -€5,519 | -74.1% |
| Other amounts payable | 47/48 | €99,018 | €98,978 | -€40 | 0.0% |
| Non-recurring operating income | 76A | €106,725 | - | -€106,725 | |
| Remuneration, social security and pensions | 62 | €48,954 | -€4,774 | -€53,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,189 | €1,076 | -€13,113 | -92.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,151 | - | +€6,151 | |
| Other operating charges | 640/8 | €4,636 | €2,707 | -€1,929 | -41.6% |
| Gross operating margin | 9900 | €80,016 | -€27,970 | -€107,986 | |
| Operating profit (loss) | 9901 | €18,388 | -€26,979 | -€45,367 | |
| Financial income | 75/76B | €109 | €332 | +€222 | +203% |
| Recurring financial income | 75 | €109 | €332 | +€222 | +203% |
| Financial charges | 65/66B | €2,617 | €2,787 | +€170 | +6.5% |
| Recurring financial charges | 65 | €2,617 | €2,787 | +€170 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €15,880 | -€29,435 | -€45,315 | |
| Income taxes | 67/77 | -€2,480 | - | +€2,480 | |
| Profit (loss) for the period | 9904 | €18,361 | -€29,435 | -€47,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,361 | -€29,435 | -€47,795 |
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 20 October 2026 via checked.be.