Optiv: 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.
Optiv
Largest movements
- Stocks and contracts -€32,268
down €32,268 (-44.0%), from €73,387 to €41,119
- Cash -€2,156
down €2,156 (-84.2%), from €2,560 to €404
mainly Net result for the year (-€35,320) and Trade debts (-€2,750)
- Profit (loss) carried forward -€35,320
down €35,320 (-15.0%), from -€235,841 to -€271,161
- Other debts +€2,865
new in 2025: €2,865
- Trade debts -€2,750
down €2,750 (-84.9%), from €3,240 to €490
- Gross operating margin +€119,559
up €119,559 (+81.1%), from -€147,372 to -€27,813
- Financial charges -€78,097
down €78,097 (-85.5%), from €91,300 to €13,203
of which Non-recurring financial charges: -€59,522
- Financial income +€2,616
up €2,616 (+69.7%), from €3,750 to €6,366
of which Non-recurring financial income: +€5,646
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 | €78,398 | €43,194 | -€35,204 | -44.9% |
| Fixed assets | 21/28 | €848 | €298 | -€550 | -64.8% |
| Tangible fixed assets | 22/27 | €848 | €298 | -€550 | -64.8% |
| Furniture and vehicles | 24 | €848 | €298 | -€550 | -64.8% |
| Current assets | 29/58 | €77,551 | €42,896 | -€34,655 | -44.7% |
| Stocks and contracts in progress | 3 | €73,387 | €41,119 | -€32,268 | -44.0% |
| Stocks | 30/36 | €73,387 | €41,119 | -€32,268 | -44.0% |
| Amounts receivable within one year | 40/41 | €1,603 | €1,373 | -€231 | -14.4% |
| Other amounts receivable | 41 | €1,603 | €1,373 | -€231 | -14.4% |
| Cash at bank and in hand | 54/58 | €2,560 | €404 | -€2,156 | -84.2% |
| Total equity and liabilities | 10/49 | €78,398 | €43,194 | -€35,204 | -44.9% |
| Equity | 10/15 | -€234,841 | -€270,161 | -€35,320 | -15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,841 | -€271,161 | -€35,320 | -15.0% |
| Amounts payable | 17/49 | €313,240 | €313,355 | +€116 | 0.0% |
| Amounts payable after more than one year | 17 | €310,000 | €310,000 | = | 0.0% |
| Financial debts | 170/4 | €310,000 | €310,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,240 | €3,355 | +€116 | +3.6% |
| Trade debts | 44 | €3,240 | €490 | -€2,750 | -84.9% |
| Suppliers | 440/4 | €3,240 | €490 | -€2,750 | -84.9% |
| Other amounts payable | 47/48 | - | €2,865 | +€2,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €550 | -€252 | -31.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€147,372 | -€27,813 | +€119,559 | +81.1% |
| Operating profit (loss) | 9901 | -€148,292 | -€28,483 | +€119,809 | +80.8% |
| Financial income | 75/76B | €3,750 | €6,366 | +€2,616 | +69.7% |
| Recurring financial income | 75 | €3,750 | €720 | -€3,031 | -80.8% |
| Non-recurring financial income | 76B | - | €5,646 | +€5,646 | |
| Financial charges | 65/66B | €91,300 | €13,203 | -€78,097 | -85.5% |
| Recurring financial charges | 65 | €31,778 | €13,203 | -€18,575 | -58.5% |
| Non-recurring financial charges | 66B | €59,522 | €0 | -€59,522 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€235,841 | -€35,320 | +€200,522 | +85.0% |
| Profit (loss) for the period | 9904 | -€235,841 | -€35,320 | +€200,522 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€235,841 | -€35,320 | +€200,522 | +85.0% |
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.