OPTIWISER: 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.
OPTIWISER
Largest movements
- Cash +€13,431
up €13,431 (+20.2%), from €66,621 to €80,052
mainly Net result for the year (+€19,496) and Tax, wage and social debts (+€6,380)
- Receivables within one year +€11,515
up €11,515 (+92.2%), from €12,484 to €23,999
of which Trade receivables: +€13,705
- Reserves +€19,496
up €19,496 (+28.3%), from €68,925 to €88,421
- Tax, wage and social debts +€6,380
up €6,380 (+56.4%), from €11,320 to €17,700
of which Taxes: +€8,130
- Trade debts -€1,178
down €1,178 (-52.5%), from €2,241 to €1,064
- Gross operating margin +€4,373
up €4,373 (+19.5%), from €22,449 to €26,822
- Taxes +€998
up €998 (+20.0%), from €4,998 to €5,995
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 | €82,486 | €107,185 | +€24,699 | +29.9% |
| Fixed assets | 21/28 | €2,671 | €3,134 | +€463 | +17.3% |
| Tangible fixed assets | 22/27 | €2,671 | €3,134 | +€463 | +17.3% |
| Furniture and vehicles | 24 | €2,671 | €3,134 | +€463 | +17.3% |
| Current assets | 29/58 | €79,815 | €104,051 | +€24,236 | +30.4% |
| Amounts receivable within one year | 40/41 | €12,484 | €23,999 | +€11,515 | +92.2% |
| Trade receivables | 40 | €9,257 | €22,961 | +€13,705 | +148.1% |
| Other amounts receivable | 41 | €3,227 | €1,038 | -€2,189 | -67.8% |
| Cash at bank and in hand | 54/58 | €66,621 | €80,052 | +€13,431 | +20.2% |
| Deferred charges and accrued income | 490/1 | €710 | - | -€710 | |
| Total equity and liabilities | 10/49 | €82,486 | €107,185 | +€24,699 | +29.9% |
| Equity | 10/15 | €68,925 | €88,421 | +€19,496 | +28.3% |
| Reserves | 13 | €68,925 | €88,421 | +€19,496 | +28.3% |
| Distributable reserves | 133 | €68,925 | €88,421 | +€19,496 | +28.3% |
| Amounts payable | 17/49 | €13,561 | €18,764 | +€5,203 | +38.4% |
| Amounts payable within one year | 42/48 | €13,561 | €18,764 | +€5,203 | +38.4% |
| Trade debts | 44 | €2,241 | €1,064 | -€1,178 | -52.5% |
| Suppliers | 440/4 | €2,241 | €1,064 | -€1,178 | -52.5% |
| Taxes, remuneration and social security | 45 | €11,320 | €17,700 | +€6,380 | +56.4% |
| Taxes | 450/3 | €9,570 | €17,700 | +€8,130 | +85.0% |
| Remuneration and social security | 454/9 | €1,750 | - | -€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €968 | €1,015 | +€47 | +4.9% |
| Other operating charges | 640/8 | €142 | €120 | -€22 | -15.5% |
| Gross operating margin | 9900 | €22,449 | €26,822 | +€4,373 | +19.5% |
| Operating profit (loss) | 9901 | €21,339 | €25,687 | +€4,348 | +20.4% |
| Financial income | 75/76B | €148 | - | -€148 | |
| Recurring financial income | 75 | €148 | - | -€148 | |
| Financial charges | 65/66B | €141 | €195 | +€55 | +38.9% |
| Recurring financial charges | 65 | €141 | €195 | +€55 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €21,346 | €25,492 | +€4,145 | +19.4% |
| Income taxes | 67/77 | €4,998 | €5,995 | +€998 | +20.0% |
| Profit (loss) for the period | 9904 | €16,349 | €19,496 | +€3,147 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,349 | €19,496 | +€3,147 | +19.3% |
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.