OPTIVERDO: 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.
OPTIVERDO
Largest movements
- Tangible fixed assets +€469,169
new in 2025: €469,169
- Receivables within one year -€212,862
down €212,862 (-51.8%), from €411,089 to €198,228
of which Other amounts receivable: -€264,822
- Debts after one year +€399,039
new in 2025: €399,039
- Other debts -€225,591
down €225,591 (-68.3%), from €330,408 to €104,816
- Current portion of long-term debt +€63,197
up €63,197 (+1,256%), from €5,033 to €68,230
- Gross operating margin -€46,100
down €46,100 (-61.9%), from €74,503 to €28,403
- Taxes -€7,034
down €7,034 (-84.9%), from €8,287 to €1,253
- Depreciation +€6,340
new in 2025: €6,340
- Financial charges +€5,141
up €5,141 (+121%), from €4,251 to €9,392
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 | €2,184,474 | €2,441,497 | +€257,023 | +11.8% |
| Fixed assets | 21/28 | €1,667,325 | €2,136,494 | +€469,169 | +28.1% |
| Tangible fixed assets | 22/27 | - | €469,169 | +€469,169 | |
| Leasing and similar rights | 25 | - | €469,169 | +€469,169 | |
| Financial fixed assets | 28 | €1,667,325 | €1,667,325 | = | 0.0% |
| Current assets | 29/58 | €517,150 | €305,004 | -€212,146 | -41.0% |
| Amounts receivable within one year | 40/41 | €411,089 | €198,228 | -€212,862 | -51.8% |
| Trade receivables | 40 | €16,326 | €68,286 | +€51,960 | +318% |
| Other amounts receivable | 41 | €394,763 | €129,941 | -€264,822 | -67.1% |
| Cash at bank and in hand | 54/58 | €1,528 | €2,243 | +€716 | +46.8% |
| Deferred charges and accrued income | 490/1 | €104,533 | €104,533 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,184,474 | €2,441,497 | +€257,023 | +11.8% |
| Equity | 10/15 | €1,814,223 | €1,824,743 | +€10,519 | +0.6% |
| Contributions | 10/11 | €1,385,636 | €1,385,636 | = | 0.0% |
| Reserves | 13 | €277,700 | €288,220 | +€10,519 | +3.8% |
| Non-distributable reserves | 130/1 | €4,609 | €4,609 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,609 | €4,609 | = | 0.0% |
| Distributable reserves | 133 | €273,091 | €283,611 | +€10,519 | +3.9% |
| Profit (loss) carried forward | 14 | €150,887 | €150,887 | = | 0.0% |
| Amounts payable | 17/49 | €370,251 | €616,755 | +€246,504 | +66.6% |
| Amounts payable after more than one year | 17 | - | €399,039 | +€399,039 | |
| Financial debts | 170/4 | - | €399,039 | +€399,039 | |
| Amounts payable within one year | 42/48 | €370,251 | €217,716 | -€152,535 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €5,033 | €68,230 | +€63,197 | +1,256% |
| Trade debts | 44 | €28,732 | €23,905 | -€4,826 | -16.8% |
| Suppliers | 440/4 | €28,732 | €23,905 | -€4,826 | -16.8% |
| Taxes, remuneration and social security | 45 | €6,079 | €20,764 | +€14,685 | +242% |
| Taxes | 450/3 | €6,079 | €7,590 | +€1,512 | +24.9% |
| Remuneration and social security | 454/9 | - | €13,174 | +€13,174 | |
| Other amounts payable | 47/48 | €330,408 | €104,816 | -€225,591 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,340 | +€6,340 | |
| Other operating charges | 640/8 | €1,179 | €902 | -€277 | -23.5% |
| Gross operating margin | 9900 | €74,503 | €28,403 | -€46,100 | -61.9% |
| Operating profit (loss) | 9901 | €73,324 | €21,161 | -€52,163 | -71.1% |
| Financial income | 75/76B | €2 | €4 | +€3 | +160% |
| Recurring financial income | 75 | €2 | €4 | +€3 | +160% |
| Financial charges | 65/66B | €4,251 | €9,392 | +€5,141 | +121% |
| Recurring financial charges | 65 | €4,251 | €9,392 | +€5,141 | +121% |
| Profit (loss) for the period before taxes | 9903 | €69,074 | €11,773 | -€57,302 | -83.0% |
| Income taxes | 67/77 | €8,287 | €1,253 | -€7,034 | -84.9% |
| Profit (loss) for the period | 9904 | €60,787 | €10,519 | -€50,268 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,787 | €10,519 | -€50,268 | -82.7% |
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 14 October 2026 via checked.be.