OPTIMANA: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
OPTIMANA
Largest movements
- Receivables within one year +€11,400
new in 2025: €11,400
- Cash +€5,213
up €5,213 (+67.2%), from €7,762 to €12,975
mainly Net result for the year (+€27,235) and Other debts (+€16,138)
- Other debts +€16,138
up €16,138 (+39.9%), from €40,431 to €56,569
- Current portion of long-term debt +€4,398
new in 2025: €4,398
- Profit (loss) carried forward -€2,765
down €2,765 (-33.8%), from €8,171 to €5,406
- Tax, wage and social debts -€924
down €924 (-16.1%), from €5,725 to €4,801
- Gross operating margin +€24,475
up €24,475 (+193%), from €12,680 to €37,155
- Taxes +€6,577
up €6,577 (+241%), from €2,724 to €9,300
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,762 | €74,374 | +€16,613 | +28.8% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €7,762 | €24,374 | +€16,613 | +214% |
| Amounts receivable within one year | 40/41 | - | €11,400 | +€11,400 | |
| Trade receivables | 40 | - | €11,400 | +€11,400 | |
| Cash at bank and in hand | 54/58 | €7,762 | €12,975 | +€5,213 | +67.2% |
| Total equity and liabilities | 10/49 | €57,762 | €74,374 | +€16,613 | +28.8% |
| Equity | 10/15 | €10,171 | €7,406 | -€2,765 | -27.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,171 | €5,406 | -€2,765 | -33.8% |
| Amounts payable | 17/49 | €47,591 | €66,968 | +€19,378 | +40.7% |
| Amounts payable within one year | 42/48 | €47,591 | €66,968 | +€19,378 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,398 | +€4,398 | |
| Trade debts | 44 | €1,435 | €1,200 | -€235 | -16.4% |
| Suppliers | 440/4 | €1,435 | €1,200 | -€235 | -16.4% |
| Taxes, remuneration and social security | 45 | €5,725 | €4,801 | -€924 | -16.1% |
| Taxes | 450/3 | €5,725 | €4,801 | -€924 | -16.1% |
| Other amounts payable | 47/48 | €40,431 | €56,569 | +€16,138 | +39.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,680 | €37,155 | +€24,475 | +193% |
| Operating profit (loss) | 9901 | €12,293 | €36,755 | +€24,463 | +199% |
| Financial charges | 65/66B | €195 | €220 | +€25 | +12.9% |
| Recurring financial charges | 65 | €195 | €220 | +€25 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €12,098 | €36,535 | +€24,437 | +202% |
| Income taxes | 67/77 | €2,724 | €9,300 | +€6,577 | +241% |
| Profit (loss) for the period | 9904 | €9,374 | €27,235 | +€17,861 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €9,374 | €27,235 | +€17,861 | +191% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.