OPTIVENTS: 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.
OPTIVENTS
Largest movements
- Tangible fixed assets -€267,714
down €267,714 (-17.9%), from €1.5m to €1.2m
of which Leasing and similar rights: -€264,423
- Financial fixed assets +€206,145
up €206,145 (+255%), from €80,925 to €287,070
- Receivables within one year +€142,454
up €142,454 (+63.9%), from €222,975 to €365,429
of which Other amounts receivable: +€156,328
- Debts after one year -€284,360
down €284,360 (-33.6%), from €845,527 to €561,167
- Other debts +€174,902
up €174,902 (+178,362%), from €98 to €175,000
- Profit (loss) carried forward +€99,966
up €99,966 (+37.4%), from €267,469 to €367,435
- Tax, wage and social debts +€82,247
up €82,247 (+795%), from €10,352 to €92,598
- Investment grants -€53,822
down €53,822 (-18.0%), from €298,456 to €244,634
- Turnover +€791,348
new in 2025: €791,348
- Gross operating margin +€349,535
up €349,535 (+144%), from €242,141 to €591,677
- Purchases and services +€199,671
new in 2025: €199,671
- Taxes +€30,152
up €30,152, from €0 to €30,152
- Financial charges -€14,189
down €14,189 (-25.3%), from €56,119 to €41,929
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 | €1,990,591 | €2,056,491 | +€65,900 | +3.3% |
| Fixed assets | 21/28 | €1,576,754 | €1,515,185 | -€61,569 | -3.9% |
| Tangible fixed assets | 22/27 | €1,495,829 | €1,228,115 | -€267,714 | -17.9% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €30,806 | €27,515 | -€3,291 | -10.7% |
| Leasing and similar rights | 25 | €1,465,023 | €1,200,600 | -€264,423 | -18.0% |
| Financial fixed assets | 28 | €80,925 | €287,070 | +€206,145 | +255% |
| Current assets | 29/58 | €413,837 | €541,306 | +€127,469 | +30.8% |
| Amounts receivable within one year | 40/41 | €222,975 | €365,429 | +€142,454 | +63.9% |
| Trade receivables | 40 | €217,975 | €204,101 | -€13,874 | -6.4% |
| Other amounts receivable | 41 | €5,000 | €161,328 | +€156,328 | +3,127% |
| Cash at bank and in hand | 54/58 | €146,670 | €131,526 | -€15,144 | -10.3% |
| Deferred charges and accrued income | 490/1 | €44,191 | €44,351 | +€160 | +0.4% |
| Total equity and liabilities | 10/49 | €1,990,591 | €2,056,491 | +€65,900 | +3.3% |
| Equity | 10/15 | €586,385 | €632,529 | +€46,143 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,469 | €367,435 | +€99,966 | +37.4% |
| Investment grants | 15 | €298,456 | €244,634 | -€53,822 | -18.0% |
| Provisions and deferred taxes | 16 | €125,652 | €145,362 | +€19,710 | +15.7% |
| Provisions for liabilities and charges | 160/5 | €125,652 | €145,362 | +€19,710 | +15.7% |
| Major repairs and maintenance | 162 | €125,652 | €145,362 | +€19,710 | +15.7% |
| Amounts payable | 17/49 | €1,278,553 | €1,278,600 | +€46 | 0.0% |
| Amounts payable after more than one year | 17 | €845,527 | €561,167 | -€284,360 | -33.6% |
| Financial debts | 170/4 | €845,527 | €561,167 | -€284,360 | -33.6% |
| Amounts payable within one year | 42/48 | €432,871 | €717,433 | +€284,562 | +65.7% |
| Current portion of amounts payable after more than one year | 42 | €275,808 | €281,329 | +€5,521 | +2.0% |
| Trade debts | 44 | €146,613 | €168,505 | +€21,892 | +14.9% |
| Suppliers | 440/4 | €146,613 | €168,505 | +€21,892 | +14.9% |
| Taxes, remuneration and social security | 45 | €10,352 | €92,598 | +€82,247 | +795% |
| Taxes | 450/3 | €10,352 | €92,598 | +€82,247 | +795% |
| Other amounts payable | 47/48 | €98 | €175,000 | +€174,902 | +178,362% |
| Accrued charges and deferred income | 492/3 | €156 | €0 | -€156 | -100% |
| Turnover | 70 | - | €791,348 | +€791,348 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €199,671 | +€199,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265,320 | €267,714 | +€2,394 | +0.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,710 | €19,710 | = | 0.0% |
| Other operating charges | 640/8 | €13,468 | €13,498 | +€31 | +0.2% |
| Gross operating margin | 9900 | €242,141 | €591,677 | +€349,535 | +144% |
| Operating profit (loss) | 9901 | -€56,357 | €290,754 | +€347,111 | |
| Financial income | 75/76B | €55,104 | €56,292 | +€1,188 | +2.2% |
| Recurring financial income | 75 | €55,104 | €56,292 | +€1,188 | +2.2% |
| Financial charges | 65/66B | €56,119 | €41,929 | -€14,189 | -25.3% |
| Recurring financial charges | 65 | €56,119 | €41,929 | -€14,189 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€57,372 | €305,117 | +€362,489 | |
| Income taxes | 67/77 | €0 | €30,152 | +€30,152 | |
| Profit (loss) for the period | 9904 | -€57,372 | €274,966 | +€332,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,372 | €274,966 | +€332,337 |
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 25 October 2026 via checked.be.