OPTIVENT: 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.
OPTIVENT
Largest movements
- Cash +€5,553
up €5,553 (+185.8%), from €2,988 to €8,542
mainly Net result for the year (+€5,781) and Receivables within one year (+€2,598)
- Receivables within one year -€2,598
down €2,598 (-11.6%), from €22,464 to €19,867
of which Trade receivables: -€5,112
- Deferred charges and accrued income +€771
up €771 (+41.4%), from €1,860 to €2,631
- Tangible fixed assets -€609
down €609 (-19.3%), from €3,157 to €2,548
of which Furniture and vehicles: -€624
- Profit (loss) carried forward +€5,781
up €5,781 (+44.2%), from -€13,085 to -€7,303
- Trade debts -€2,876
down €2,876 (-48.8%), from €5,890 to €3,015
- Other debts +€1,085
new in 2025: €1,085
- Tax, wage and social debts -€878
down €878 (-33.0%), from €2,660 to €1,782
- Gross operating margin +€11,387
up €11,387 (+481.4%), from €2,366 to €13,753
- Taxes +€1,358
up €1,358 (+697.3%), from €195 to €1,553
- Financial charges +€216
up €216 (+6.8%), from €3,149 to €3,364
- Other operating charges -€145
down €145 (-13.3%), from €1,092 to €947
- Depreciation +€145
up €145 (+7.4%), from €1,968 to €2,113
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 | €30,480 | €33,593 | +€3,112 | +10.2% |
| Fixed assets | 21/28 | €3,167 | €2,553 | -€614 | -19.4% |
| Intangible fixed assets | 21 | €10 | €5 | -€5 | -48.0% |
| Tangible fixed assets | 22/27 | €3,157 | €2,548 | -€609 | -19.3% |
| Plant, machinery and equipment | 23 | €1,120 | €1,135 | +€15 | +1.3% |
| Furniture and vehicles | 24 | €2,037 | €1,413 | -€624 | -30.6% |
| Current assets | 29/58 | €27,313 | €31,040 | +€3,727 | +13.6% |
| Amounts receivable within one year | 40/41 | €22,464 | €19,867 | -€2,598 | -11.6% |
| Trade receivables | 40 | €15,848 | €10,736 | -€5,112 | -32.3% |
| Other amounts receivable | 41 | €6,617 | €9,131 | +€2,514 | +38.0% |
| Cash at bank and in hand | 54/58 | €2,988 | €8,542 | +€5,553 | +185.8% |
| Deferred charges and accrued income | 490/1 | €1,860 | €2,631 | +€771 | +41.4% |
| Total equity and liabilities | 10/49 | €30,480 | €33,593 | +€3,112 | +10.2% |
| Equity | 10/15 | €21,930 | €27,711 | +€5,781 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,414 | €16,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €254 | €254 | = | 0.0% |
| Reserves not available under the articles | 1311 | €254 | €254 | = | 0.0% |
| Distributable reserves | 133 | €16,160 | €16,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,085 | -€7,303 | +€5,781 | +44.2% |
| Amounts payable | 17/49 | €8,551 | €5,882 | -€2,669 | -31.2% |
| Amounts payable within one year | 42/48 | €8,551 | €5,882 | -€2,669 | -31.2% |
| Trade debts | 44 | €5,890 | €3,015 | -€2,876 | -48.8% |
| Suppliers | 440/4 | €5,890 | €3,015 | -€2,876 | -48.8% |
| Taxes, remuneration and social security | 45 | €2,660 | €1,782 | -€878 | -33.0% |
| Taxes | 450/3 | €2,660 | €1,782 | -€878 | -33.0% |
| Other amounts payable | 47/48 | - | €1,085 | +€1,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €2,113 | +€145 | +7.4% |
| Other operating charges | 640/8 | €1,092 | €947 | -€145 | -13.3% |
| Gross operating margin | 9900 | €2,366 | €13,753 | +€11,387 | +481.4% |
| Operating profit (loss) | 9901 | -€695 | €10,692 | +€11,387 | |
| Financial income | 75/76B | €5 | €6 | +€2 | +36.4% |
| Recurring financial income | 75 | €5 | €6 | +€2 | +36.4% |
| Financial charges | 65/66B | €3,149 | €3,364 | +€216 | +6.8% |
| Recurring financial charges | 65 | €3,149 | €3,364 | +€216 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,839 | €7,334 | +€11,173 | |
| Income taxes | 67/77 | €195 | €1,553 | +€1,358 | +697.3% |
| Profit (loss) for the period | 9904 | -€4,034 | €5,781 | +€9,815 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,034 | €5,781 | +€9,815 |
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 5 October 2026 via checked.be.