Optomedy: 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.
Optomedy
Largest movements
- Financial fixed assets +€224,618
up €224,618 (+95.8%), from €234,580 to €459,198
- Cash -€158,266
down €158,266 (-78.4%), from €201,909 to €43,643
mainly Investment in fixed assets (net) (-€282,437) and Receivables within one year (-€81,229)
- Receivables within one year +€81,229
up €81,229 (+124.9%), from €65,061 to €146,290
of which Other amounts receivable: +€62,767
- Tangible fixed assets +€44,591
up €44,591 (+172.3%), from €25,879 to €70,470
of which Furniture and vehicles: +€47,370
- Current portion of long-term debt +€108,941
up €108,941 (+465.3%), from €23,411 to €132,352
- Debts after one year +€54,425
up €54,425 (+14.1%), from €386,437 to €440,862
- Reserves +€35,937
up €35,937 (+125.3%), from €28,689 to €64,626
of which Distributable reserves: +€35,937
- Trade debts -€20,561
down €20,561 (-23.7%), from €86,636 to €66,075
- Tax, wage and social debts +€15,464
up €15,464 (+49.0%), from €31,548 to €47,012
of which Remuneration and social security: +€13,836
- Staff costs +€76,309
up €76,309 (+182.1%), from €41,903 to €118,212
- Gross operating margin +€69,613
up €69,613 (+47.3%), from €147,058 to €216,671
- Write-downs -€18,119
down €18,119 (-75.6%), from €23,955 to €5,837
- Financial charges +€10,151
up €10,151 (+69.4%), from €14,637 to €24,787
- Other operating charges -€2,569
down €2,569 (-40.7%), from €6,311 to €3,743
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 | €615,899 | €812,377 | +€196,478 | +31.9% |
| Fixed assets | 21/28 | €260,459 | €529,668 | +€269,209 | +103.4% |
| Tangible fixed assets | 22/27 | €25,879 | €70,470 | +€44,591 | +172.3% |
| Plant, machinery and equipment | 23 | €684 | €369 | -€315 | -46.0% |
| Furniture and vehicles | 24 | €19,618 | €66,989 | +€47,370 | +241.5% |
| Other tangible fixed assets | 26 | €5,576 | €3,112 | -€2,464 | -44.2% |
| Financial fixed assets | 28 | €234,580 | €459,198 | +€224,618 | +95.8% |
| Current assets | 29/58 | €355,441 | €282,710 | -€72,731 | -20.5% |
| Stocks and contracts in progress | 3 | €85,905 | €89,731 | +€3,825 | +4.5% |
| Stocks | 30/36 | €85,905 | €89,731 | +€3,825 | +4.5% |
| Amounts receivable within one year | 40/41 | €65,061 | €146,290 | +€81,229 | +124.9% |
| Trade receivables | 40 | €16,785 | €35,248 | +€18,463 | +110.0% |
| Other amounts receivable | 41 | €48,276 | €111,043 | +€62,767 | +130.0% |
| Cash at bank and in hand | 54/58 | €201,909 | €43,643 | -€158,266 | -78.4% |
| Deferred charges and accrued income | 490/1 | €2,566 | €3,046 | +€480 | +18.7% |
| Total equity and liabilities | 10/49 | €615,899 | €812,377 | +€196,478 | +31.9% |
| Equity | 10/15 | €29,689 | €65,626 | +€35,937 | +121.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €28,689 | €64,626 | +€35,937 | +125.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €28,488 | €64,426 | +€35,937 | +126.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €586,211 | €746,751 | +€160,541 | +27.4% |
| Amounts payable after more than one year | 17 | €386,437 | €440,862 | +€54,425 | +14.1% |
| Financial debts | 170/4 | €386,437 | €440,862 | +€54,425 | +14.1% |
| Amounts payable within one year | 42/48 | €196,164 | €290,274 | +€94,110 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €23,411 | €132,352 | +€108,941 | +465.3% |
| Financial debts | 43 | €15,120 | €15,538 | +€418 | +2.8% |
| Credit institutions | 430/8 | €15,120 | €15,538 | +€418 | +2.8% |
| Trade debts | 44 | €86,636 | €66,075 | -€20,561 | -23.7% |
| Suppliers | 440/4 | €86,636 | €66,075 | -€20,561 | -23.7% |
| Advances received on contracts in progress | 46 | - | €1,213 | +€1,213 | |
| Taxes, remuneration and social security | 45 | €31,548 | €47,012 | +€15,464 | +49.0% |
| Taxes | 450/3 | €26,832 | €28,460 | +€1,628 | +6.1% |
| Remuneration and social security | 454/9 | €4,716 | €18,552 | +€13,836 | +293.4% |
| Other amounts payable | 47/48 | €39,450 | €28,084 | -€11,366 | -28.8% |
| Accrued charges and deferred income | 492/3 | €3,609 | €15,615 | +€12,006 | +332.6% |
| Non-recurring operating income | 76A | - | €5,527 | +€5,527 | |
| Remuneration, social security and pensions | 62 | €41,903 | €118,212 | +€76,309 | +182.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,695 | €13,228 | +€2,532 | +23.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,955 | €5,837 | -€18,119 | -75.6% |
| Other operating charges | 640/8 | €6,311 | €3,743 | -€2,569 | -40.7% |
| Gross operating margin | 9900 | €147,058 | €216,671 | +€69,613 | +47.3% |
| Operating profit (loss) | 9901 | €64,193 | €75,652 | +€11,459 | +17.9% |
| Financial income | 75/76B | €1,438 | €2,543 | +€1,105 | +76.8% |
| Recurring financial income | 75 | €1,438 | €2,543 | +€1,105 | +76.8% |
| Financial charges | 65/66B | €14,637 | €24,787 | +€10,151 | +69.4% |
| Recurring financial charges | 65 | €14,637 | €24,787 | +€10,151 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €50,995 | €53,407 | +€2,413 | +4.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €19,151 | €17,470 | -€1,681 | -8.8% |
| Profit (loss) for the period | 9904 | €31,843 | €35,937 | +€4,094 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,843 | €35,937 | +€4,094 | +12.9% |
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 4 October 2026 via checked.be.