OPTUS: 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.
OPTUS
Largest movements
- Tangible fixed assets -€26,320
down €26,320 (-24.0%), from €109,468 to €83,148
of which Furniture and vehicles: -€22,207
- Cash -€5,443
down €5,443 (-6.1%), from €89,774 to €84,331
mainly Contributions, distributions and other (-€70,000) and Debts after one year (-€14,000)
- Receivables within one year -€5,214
down €5,214 (-16.0%), from €32,597 to €27,382
of which Trade receivables: -€10,312
- Reserves -€55,037
down €55,037 (-61.4%), from €89,565 to €34,528
- Other debts +€30,461
up €30,461 (+82.9%), from €36,757 to €67,218
- Debts after one year -€14,000
down €14,000 (-25.0%), from €56,000 to €42,000
- Trade debts +€5,241
up €5,241 (+170.3%), from €3,077 to €8,319
- Tax, wage and social debts -€3,183
down €3,183 (-28.3%), from €11,238 to €8,055
- Gross operating margin -€28,409
down €28,409 (-33.6%), from €84,613 to €56,203
- Taxes -€5,648
down €5,648 (-46.2%), from €12,216 to €6,568
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 | €232,037 | €194,960 | -€37,077 | -16.0% |
| Fixed assets | 21/28 | €109,667 | €83,246 | -€26,421 | -24.1% |
| Intangible fixed assets | 21 | €3 | €2 | -€1 | -29.0% |
| Tangible fixed assets | 22/27 | €109,468 | €83,148 | -€26,320 | -24.0% |
| Plant, machinery and equipment | 23 | €20,952 | €16,840 | -€4,112 | -19.6% |
| Furniture and vehicles | 24 | €88,516 | €66,308 | -€22,207 | -25.1% |
| Financial fixed assets | 28 | €196 | €96 | -€100 | -51.0% |
| Current assets | 29/58 | €122,371 | €111,714 | -€10,657 | -8.7% |
| Amounts receivable within one year | 40/41 | €32,597 | €27,382 | -€5,214 | -16.0% |
| Trade receivables | 40 | €31,762 | €21,450 | -€10,312 | -32.5% |
| Other amounts receivable | 41 | €835 | €5,932 | +€5,097 | +610.8% |
| Cash at bank and in hand | 54/58 | €89,774 | €84,331 | -€5,443 | -6.1% |
| Total equity and liabilities | 10/49 | €232,037 | €194,960 | -€37,077 | -16.0% |
| Equity | 10/15 | €108,165 | €53,128 | -€55,037 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,565 | €34,528 | -€55,037 | -61.4% |
| Distributable reserves | 133 | €89,565 | €34,528 | -€55,037 | -61.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €123,873 | €141,832 | +€17,959 | +14.5% |
| Amounts payable after more than one year | 17 | €56,000 | €42,000 | -€14,000 | -25.0% |
| Financial debts | 170/4 | €56,000 | €42,000 | -€14,000 | -25.0% |
| Amounts payable within one year | 42/48 | €65,073 | €97,592 | +€32,519 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €14,000 | €14,000 | = | 0.0% |
| Trade debts | 44 | €3,077 | €8,319 | +€5,241 | +170.3% |
| Suppliers | 440/4 | €3,077 | €8,319 | +€5,241 | +170.3% |
| Taxes, remuneration and social security | 45 | €11,238 | €8,055 | -€3,183 | -28.3% |
| Taxes | 450/3 | €11,238 | €8,055 | -€3,183 | -28.3% |
| Other amounts payable | 47/48 | €36,757 | €67,218 | +€30,461 | +82.9% |
| Accrued charges and deferred income | 492/3 | €2,800 | €2,240 | -€560 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,355 | €27,653 | +€298 | +1.1% |
| Other operating charges | 640/8 | €1,167 | €1,204 | +€37 | +3.2% |
| Gross operating margin | 9900 | €84,613 | €56,203 | -€28,409 | -33.6% |
| Operating profit (loss) | 9901 | €56,090 | €27,346 | -€28,744 | -51.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,978 | €5,815 | +€837 | +16.8% |
| Recurring financial charges | 65 | €4,978 | €5,815 | +€837 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €51,112 | €21,532 | -€29,580 | -57.9% |
| Income taxes | 67/77 | €12,216 | €6,568 | -€5,648 | -46.2% |
| Profit (loss) for the period | 9904 | €38,895 | €14,963 | -€23,932 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,895 | €14,963 | -€23,932 | -61.5% |
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 30 September 2026 via checked.be.