PRO OPTIMUM: 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.
PRO OPTIMUM
Largest movements
- Receivables within one year -€53,889
down €53,889 (-44.4%), from €121,381 to €67,492
of which Trade receivables: -€58,496
- Cash -€15,678
down €15,678 (-35.1%), from €44,669 to €28,991
mainly Trade debts (-€66,718) and Tax, wage and social debts (-€8,803)
- Tangible fixed assets -€7,347
down €7,347 (-90.7%), from €8,097 to €750
of which Furniture and vehicles: -€6,747
- Trade debts -€66,718
down €66,718 (-67.4%), from €99,051 to €32,333
- Tax, wage and social debts -€8,803
down €8,803 (-67.6%), from €13,030 to €4,228
- Profit (loss) carried forward +€8,750
up €8,750 (+21.3%), from €41,064 to €49,814
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Debts after one year -€3,258
down €3,258 (-53.4%), from €6,097 to €2,839
- Turnover -€248,850
down €248,850 (-42.8%), from €581,908 to €333,057
- Purchases and services -€228,789
down €228,789 (-42.2%), from €541,711 to €312,922
- Gross operating margin -€20,061
down €20,061 (-49.9%), from €40,197 to €20,136
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 | €175,635 | €97,762 | -€77,873 | -44.3% |
| Fixed assets | 21/28 | €8,097 | €750 | -€7,347 | -90.7% |
| Tangible fixed assets | 22/27 | €8,097 | €750 | -€7,347 | -90.7% |
| Plant, machinery and equipment | 23 | €1,350 | €750 | -€600 | -44.4% |
| Furniture and vehicles | 24 | €6,747 | - | -€6,747 | |
| Current assets | 29/58 | €167,539 | €97,012 | -€70,527 | -42.1% |
| Amounts receivable within one year | 40/41 | €121,381 | €67,492 | -€53,889 | -44.4% |
| Trade receivables | 40 | €112,736 | €54,241 | -€58,496 | -51.9% |
| Other amounts receivable | 41 | €8,645 | €13,251 | +€4,606 | +53.3% |
| Cash at bank and in hand | 54/58 | €44,669 | €28,991 | -€15,678 | -35.1% |
| Deferred charges and accrued income | 490/1 | €1,489 | €529 | -€960 | -64.5% |
| Total equity and liabilities | 10/49 | €175,635 | €97,762 | -€77,873 | -44.3% |
| Equity | 10/15 | €46,064 | €54,814 | +€8,750 | +19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,064 | €49,814 | +€8,750 | +21.3% |
| Amounts payable | 17/49 | €129,572 | €42,948 | -€86,623 | -66.9% |
| Amounts payable after more than one year | 17 | €6,097 | €2,839 | -€3,258 | -53.4% |
| Financial debts | 170/4 | €6,097 | €2,839 | -€3,258 | -53.4% |
| Amounts payable within one year | 42/48 | €123,475 | €40,109 | -€83,365 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €3,393 | €3,548 | +€155 | +4.6% |
| Trade debts | 44 | €99,051 | €32,333 | -€66,718 | -67.4% |
| Suppliers | 440/4 | €99,051 | €32,333 | -€66,718 | -67.4% |
| Taxes, remuneration and social security | 45 | €13,030 | €4,228 | -€8,803 | -67.6% |
| Taxes | 450/3 | €13,030 | €4,228 | -€8,803 | -67.6% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Turnover | 70 | €581,908 | €333,057 | -€248,850 | -42.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €541,711 | €312,922 | -€228,789 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,296 | €7,347 | -€1,949 | -21.0% |
| Other operating charges | 640/8 | €93 | €665 | +€572 | +615.2% |
| Gross operating margin | 9900 | €40,197 | €20,136 | -€20,061 | -49.9% |
| Operating profit (loss) | 9901 | €30,808 | €12,124 | -€18,684 | -60.6% |
| Financial income | 75/76B | €229 | €527 | +€299 | +130.5% |
| Recurring financial income | 75 | €229 | €527 | +€299 | +130.5% |
| Financial charges | 65/66B | €1,010 | €873 | -€137 | -13.5% |
| Recurring financial charges | 65 | €1,010 | €873 | -€137 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €30,027 | €11,778 | -€18,249 | -60.8% |
| Income taxes | 67/77 | €6,370 | €3,028 | -€3,343 | -52.5% |
| Profit (loss) for the period | 9904 | €23,656 | €8,750 | -€14,906 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,656 | €8,750 | -€14,906 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.