OPTYLYM: 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.
What changed
OPTYLYM
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€561,488
2024 · €610,719-€49,231
Equity
€4.7m
2024 · €4.1m+€561,488
Cash
€18,247
2024 · €39,196-€20,950
Balance sheet total
€13.7m
2024 · €9.7m+€4.0m
Largest movements
Assets
- Receivables after one year +€2.9m
up €2.9m (+64.2%), from €4.6m to €7.5m
- Tangible fixed assets +€1.0m
new in 2025: €1.0m
Equity and liabilities
- Trade debts +€3.5m
up €3.5m (+64.5%), from €5.4m to €8.8m
- Reserves +€561,488
up €561,488 (+13.7%), from €4.1m to €4.7m
Income statement
- Turnover -€795,676
down €795,676 (-6.4%), from €12.5m to €11.7m
- Services and other goods -€552,344
down €552,344 (-4.8%), from €11.6m to €11.0m
- Financial income +€174,267
up €174,267 (+1559.0%), from €11,178 to €185,445
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.
Result 2024
€610,719
Turnover
-€795,676
Services and other goods
+€552,344
Staff costs
+€654
Other operating charges
-€33
Financial income
+€174,267
Financial charges
-€2,639
Taxes
+€21,853
Result 2025
€561,488
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.
From operations
+€1.0m
Investment
-€1.0m
Financing
€0
Cash 2024
€39,196
From operations (derived)
+€1.0m
Net result for the year
+€561,488
Depreciation
+€36,262
Receivables after one year
-€2.9m
Receivables within one year
-€53,507
Deferred charges and accrued income
-€30,500
Trade debts
+€3.5m
Tax, wage and social debts
-€33,194
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Cash 2025
€18,247
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,709,709 | €13,698,424 | +€4.0m | +41.1% |
| Fixed assets | 21/28 | €5,044,311 | €6,039,523 | +€995,212 | +19.7% |
| Intangible fixed assets | 21 | €90,654 | €54,392 | -€36,262 | -40.0% |
| Tangible fixed assets | 22/27 | - | €1,031,474 | +€1.0m | |
| Assets under construction and advance payments | 27 | - | €1,031,474 | +€1.0m | |
| Financial fixed assets | 28 | €4,953,657 | €4,953,657 | = | 0.0% |
| Affiliated companies | 280/1 | €4,953,657 | €4,953,657 | = | 0.0% |
| Participating interests | 280 | €4,953,657 | €4,953,657 | = | 0.0% |
| Current assets | 29/58 | €4,665,398 | €7,658,901 | +€3.0m | +64.2% |
| Amounts receivable after more than one year | 29 | €4,566,596 | €7,497,042 | +€2.9m | +64.2% |
| Trade receivables | 290 | €4,566,596 | €7,497,042 | +€2.9m | +64.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €59,605 | €113,112 | +€53,507 | +89.8% |
| Trade receivables | 40 | €59,605 | €43,370 | -€16,236 | -27.2% |
| Other amounts receivable | 41 | €0 | €69,743 | +€69,743 | |
| Cash at bank and in hand | 54/58 | €39,196 | €18,247 | -€20,950 | -53.4% |
| Deferred charges and accrued income | 490/1 | - | €30,500 | +€30,500 | |
| Total equity and liabilities | 10/49 | €9,709,709 | €13,698,424 | +€4.0m | +41.1% |
| Equity | 10/15 | €4,105,481 | €4,666,969 | +€561,488 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,093,081 | €4,654,569 | +€561,488 | +13.7% |
| Distributable reserves | 133 | €4,093,081 | €4,654,569 | +€561,488 | +13.7% |
| Amounts payable | 17/49 | €5,604,228 | €9,031,455 | +€3.4m | +61.2% |
| Amounts payable within one year | 42/48 | €5,604,228 | €9,031,455 | +€3.4m | +61.2% |
| Trade debts | 44 | €5,365,683 | €8,826,103 | +€3.5m | +64.5% |
| Suppliers | 440/4 | €5,365,683 | €8,826,103 | +€3.5m | +64.5% |
| Taxes, remuneration and social security | 45 | €238,546 | €205,352 | -€33,194 | -13.9% |
| Taxes | 450/3 | €238,546 | €205,352 | -€33,194 | -13.9% |
| Operating income | 70/76A | €12,468,808 | €11,673,131 | -€795,676 | -6.4% |
| Turnover | 70 | €12,468,808 | €11,673,131 | -€795,676 | -6.4% |
| Other operating income | 74 | €0 | - | = | |
| Operating charges | 60/66A | €11,639,824 | €11,086,859 | -€552,965 | -4.8% |
| Services and other goods | 61 | €11,601,824 | €11,049,479 | -€552,344 | -4.8% |
| Remuneration, social security and pensions | 62 | €654 | €0 | -€654 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,262 | €36,262 | = | 0.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Operating profit (loss) | 9901 | €828,983 | €586,272 | -€242,711 | -29.3% |
| Financial income | 75/76B | €11,178 | €185,445 | +€174,267 | +1559.0% |
| Recurring financial income | 75 | €11,178 | €185,445 | +€174,267 | +1559.0% |
| Income from current assets | 751 | €11,178 | €185,445 | +€174,267 | +1559.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,238 | €4,877 | +€2,639 | +117.9% |
| Recurring financial charges | 65 | €2,238 | €4,877 | +€2,639 | +117.9% |
| Debt charges | 650 | €67 | €0 | -€67 | -100.0% |
| Other financial charges | 652/9 | €2,172 | €4,877 | +€2,706 | +124.6% |
| Profit (loss) for the period before taxes | 9903 | €837,923 | €766,840 | -€71,083 | -8.5% |
| Income taxes | 67/77 | €227,205 | €205,352 | -€21,853 | -9.6% |
| Taxes | 670/3 | €227,205 | €205,352 | -€21,853 | -9.6% |
| Profit (loss) for the period | 9904 | €610,719 | €561,488 | -€49,231 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €610,719 | €561,488 | -€49,231 | -8.1% |
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.