OPTOMAL: 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.
OPTOMAL
Largest movements
- Cash +€132,333
up €132,333 (+161.9%), from €81,742 to €214,075
mainly Net result for the year (+€153,377) and Other debts (+€110,000)
- Tangible fixed assets -€15,552
down €15,552 (-2.5%), from €629,837 to €614,285
of which Land and buildings: -€21,446
- Stocks and contracts +€12,145
up €12,145 (+11.2%), from €108,416 to €120,561
- Other debts +€110,000
up €110,000 (+275.0%), from €40,000 to €150,000
- Tax, wage and social debts +€10,168
up €10,168 (+37.6%), from €27,028 to €37,196
of which Taxes: +€7,291
- Gross operating margin +€130,581
up €130,581 (+46.7%), from €279,809 to €410,390
- Staff costs +€20,990
up €20,990 (+13.8%), from €151,892 to €172,882
- Depreciation +€10,433
up €10,433 (+22.2%), from €46,900 to €57,333
- Financial charges +€7,577
up €7,577 (+63.6%), from €11,912 to €19,489
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 | €824,721 | €953,597 | +€128,876 | +15.6% |
| Fixed assets | 21/28 | €629,837 | €614,285 | -€15,552 | -2.5% |
| Tangible fixed assets | 22/27 | €629,837 | €614,285 | -€15,552 | -2.5% |
| Land and buildings | 22 | €490,937 | €469,491 | -€21,446 | -4.4% |
| Furniture and vehicles | 24 | €48,107 | €57,068 | +€8,960 | +18.6% |
| Other tangible fixed assets | 26 | €90,793 | €87,726 | -€3,066 | -3.4% |
| Current assets | 29/58 | €194,884 | €339,313 | +€144,428 | +74.1% |
| Stocks and contracts in progress | 3 | €108,416 | €120,561 | +€12,145 | +11.2% |
| Stocks | 30/36 | €108,416 | €120,561 | +€12,145 | +11.2% |
| Amounts receivable within one year | 40/41 | €2,700 | €2,551 | -€149 | -5.5% |
| Trade receivables | 40 | - | €2,551 | +€2,551 | |
| Other amounts receivable | 41 | €2,700 | - | -€2,700 | |
| Cash at bank and in hand | 54/58 | €81,742 | €214,075 | +€132,333 | +161.9% |
| Deferred charges and accrued income | 490/1 | €2,026 | €2,125 | +€99 | +4.9% |
| Total equity and liabilities | 10/49 | €824,721 | €953,597 | +€128,876 | +15.6% |
| Equity | 10/15 | €70,613 | €71,580 | +€967 | +1.4% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,113 | €44,080 | +€967 | +2.2% |
| Amounts payable | 17/49 | €754,108 | €882,017 | +€127,909 | +17.0% |
| Amounts payable after more than one year | 17 | €534,758 | €539,917 | +€5,159 | +1.0% |
| Financial debts | 170/4 | €534,758 | €539,917 | +€5,159 | +1.0% |
| Amounts payable within one year | 42/48 | €219,350 | €342,101 | +€122,750 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €43,877 | €47,538 | +€3,661 | +8.3% |
| Trade debts | 44 | €108,446 | €107,367 | -€1,079 | -1.0% |
| Suppliers | 440/4 | €108,446 | €107,367 | -€1,079 | -1.0% |
| Taxes, remuneration and social security | 45 | €27,028 | €37,196 | +€10,168 | +37.6% |
| Taxes | 450/3 | €12,591 | €19,882 | +€7,291 | +57.9% |
| Remuneration and social security | 454/9 | €14,436 | €17,313 | +€2,877 | +19.9% |
| Other amounts payable | 47/48 | €40,000 | €150,000 | +€110,000 | +275.0% |
| Remuneration, social security and pensions | 62 | €151,892 | €172,882 | +€20,990 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,900 | €57,333 | +€10,433 | +22.2% |
| Other operating charges | 640/8 | €4,052 | €4,778 | +€725 | +17.9% |
| Gross operating margin | 9900 | €279,809 | €410,390 | +€130,581 | +46.7% |
| Operating profit (loss) | 9901 | €76,965 | €175,396 | +€98,432 | +127.9% |
| Financial income | 75/76B | €423 | €428 | +€4 | +1.0% |
| Recurring financial income | 75 | €423 | €428 | +€4 | +1.0% |
| Financial charges | 65/66B | €11,912 | €19,489 | +€7,577 | +63.6% |
| Recurring financial charges | 65 | €11,912 | €19,489 | +€7,577 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €65,476 | €156,335 | +€90,859 | +138.8% |
| Income taxes | 67/77 | €1,603 | €2,958 | +€1,355 | +84.6% |
| Profit (loss) for the period | 9904 | €63,873 | €153,377 | +€89,504 | +140.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,873 | €153,377 | +€89,504 | +140.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.