OPTYMA SOLUTIONS: what changed
Two financial 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.
OPTYMA SOLUTIONS
Largest movements
- Cash -€4,939
down €4,939 (-86.8%), from €5,687 to €748
mainly Net result for the year (-€4,697) and Tax, wage and social debts (-€4,000)
- Tangible fixed assets -€4,525
down €4,525 (-29.3%), from €15,460 to €10,935
- Receivables within one year -€2,400
down €2,400 (-15.1%), from €15,866 to €13,466
of which Trade receivables: -€2,389
- Profit (loss) carried forward -€4,697
down €4,697, from €666 to -€4,032
- Tax, wage and social debts -€4,000
no longer reported in 2025 (was €4,000)
- Debts after one year -€3,248
down €3,248 (-37.2%), from €8,721 to €5,473
- Gross operating margin -€5,227
down €5,227 (-80.6%), from €6,487 to €1,260
- Purchases and services -€3,070
down €3,070 (-10.0%), from €30,638 to €27,568
- Taxes -€363
no longer reported in 2025 (was €363)
- Financial charges -€103
down €103 (-12.8%), from €808 to €705
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.
Derived cash bridge
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 | €37,013 | €25,149 | -€11,863 | -32.1% |
| Fixed assets | 21/28 | €15,460 | €10,935 | -€4,525 | -29.3% |
| Tangible fixed assets | 22/27 | €15,460 | €10,935 | -€4,525 | -29.3% |
| Furniture and vehicles | 24 | €15,460 | €10,935 | -€4,525 | -29.3% |
| Current assets | 29/58 | €21,553 | €14,214 | -€7,338 | -34.0% |
| Amounts receivable within one year | 40/41 | €15,866 | €13,466 | -€2,400 | -15.1% |
| Trade receivables | 40 | €2,564 | €175 | -€2,389 | -93.2% |
| Other amounts receivable | 41 | €13,302 | €13,291 | -€10 | -0.1% |
| Cash at bank and in hand | 54/58 | €5,687 | €748 | -€4,939 | -86.8% |
| Total equity and liabilities | 10/49 | €37,013 | €25,149 | -€11,863 | -32.1% |
| Equity | 10/15 | €21,126 | €16,428 | -€4,697 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €666 | -€4,032 | -€4,697 | |
| Amounts payable | 17/49 | €15,887 | €8,721 | -€7,166 | -45.1% |
| Amounts payable after more than one year | 17 | €8,721 | €5,473 | -€3,248 | -37.2% |
| Financial debts | 170/4 | €8,721 | €5,473 | -€3,248 | -37.2% |
| Amounts payable within one year | 42/48 | €7,166 | €3,248 | -€3,917 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €3,092 | €3,248 | +€156 | +5.1% |
| Trade debts | 44 | €74 | - | -€74 | |
| Bills of exchange payable | 441 | €74 | - | -€74 | |
| Taxes, remuneration and social security | 45 | €4,000 | - | -€4,000 | |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,638 | €27,568 | -€3,070 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,525 | €4,525 | = | 0.0% |
| Other operating charges | 640/8 | €792 | €728 | -€64 | -8.1% |
| Gross operating margin | 9900 | €6,487 | €1,260 | -€5,227 | -80.6% |
| Operating profit (loss) | 9901 | €1,170 | -€3,992 | -€5,163 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €808 | €705 | -€103 | -12.8% |
| Recurring financial charges | 65 | €808 | €705 | -€103 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €362 | -€4,697 | -€5,059 | |
| Income taxes | 67/77 | €363 | - | -€363 | |
| Profit (loss) for the period | 9904 | -€0 | -€4,697 | -€4,697 | -958,539% |
| Profit (loss) for the period to be appropriated | 9905 | -€0 | -€4,697 | -€4,697 | -958,539% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.