OptiWater: 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.
OptiWater
Largest movements
- Receivables within one year -€17,871
down €17,871 (-96.4%), from €18,535 to €664
of which Trade receivables: -€18,535
- Cash +€9,269
up €9,269 (+121.5%), from €7,626 to €16,896
mainly Receivables within one year (+€17,871) and Trade debts (+€1,801)
- Reserves -€7,984
down €7,984 (-58.7%), from €13,598 to €5,615
- Tax, wage and social debts -€2,478
no longer reported in 2025 (was €2,478)
- Trade debts +€1,801
up €1,801 (+118.2%), from €1,523 to €3,325
- Gross operating margin -€26,095
down €26,095, from €18,577 to -€7,518
- Taxes -€4,932
down €4,932 (-99.1%), from €4,978 to €46
- Other operating charges +€311
new in 2025: €311
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 | €26,161 | €17,560 | -€8,602 | -32.9% |
| Current assets | 29/58 | €26,161 | €17,560 | -€8,602 | -32.9% |
| Amounts receivable within one year | 40/41 | €18,535 | €664 | -€17,871 | -96.4% |
| Trade receivables | 40 | €18,535 | - | -€18,535 | |
| Other amounts receivable | 41 | - | €664 | +€664 | |
| Cash at bank and in hand | 54/58 | €7,626 | €16,896 | +€9,269 | +121.5% |
| Total equity and liabilities | 10/49 | €26,161 | €17,560 | -€8,602 | -32.9% |
| Equity | 10/15 | €16,598 | €8,615 | -€7,984 | -48.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,598 | €5,615 | -€7,984 | -58.7% |
| Distributable reserves | 133 | €13,598 | €5,615 | -€7,984 | -58.7% |
| Amounts payable | 17/49 | €9,563 | €8,945 | -€618 | -6.5% |
| Amounts payable within one year | 42/48 | €9,563 | €8,945 | -€618 | -6.5% |
| Trade debts | 44 | €1,523 | €3,325 | +€1,801 | +118.2% |
| Suppliers | 440/4 | €1,523 | €3,325 | +€1,801 | +118.2% |
| Taxes, remuneration and social security | 45 | €2,478 | - | -€2,478 | |
| Taxes | 450/3 | €2,478 | - | -€2,478 | |
| Other amounts payable | 47/48 | €5,561 | €5,620 | +€59 | +1.1% |
| Other operating charges | 640/8 | - | €311 | +€311 | |
| Gross operating margin | 9900 | €18,577 | -€7,518 | -€26,095 | |
| Operating profit (loss) | 9901 | €18,577 | -€7,829 | -€26,406 | |
| Financial charges | 65/66B | - | €108 | +€108 | |
| Recurring financial charges | 65 | - | €108 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | €18,577 | -€7,937 | -€26,514 | |
| Income taxes | 67/77 | €4,978 | €46 | -€4,932 | -99.1% |
| Profit (loss) for the period | 9904 | €13,598 | -€7,984 | -€21,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,598 | -€7,984 | -€21,582 |
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 8 October 2026 via checked.be.