OptimaGest: 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.
OptimaGest
Largest movements
- Cash +€68,594
up €68,594 (+69.0%), from €99,438 to €168,033
mainly Net result for the year (+€83,958) and Tax, wage and social debts (+€55,245)
- Receivables within one year -€22,956
down €22,956 (-19.4%), from €118,399 to €95,444
of which Trade receivables: -€34,681
- Tax, wage and social debts +€55,245
up €55,245 (+123%), from €44,789 to €100,034
- Reserves -€22,000
down €22,000 (-29.3%), from €75,000 to €53,000
- Other debts +€15,000
up €15,000 (+16.7%), from €90,000 to €105,000
- Trade debts -€5,492
down €5,492 (-63.9%), from €8,588 to €3,097
- Gross operating margin +€7,900
up €7,900 (+6.6%), from €120,032 to €127,932
- Other operating charges +€3,728
up €3,728 (+962%), from €387 to €4,115
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 | €230,801 | €274,511 | +€43,711 | +18.9% |
| Fixed assets | 21/28 | €12,960 | €11,032 | -€1,928 | -14.9% |
| Tangible fixed assets | 22/27 | €12,960 | €11,032 | -€1,928 | -14.9% |
| Furniture and vehicles | 24 | €12,960 | €11,032 | -€1,928 | -14.9% |
| Current assets | 29/58 | €217,840 | €263,479 | +€45,639 | +21.0% |
| Amounts receivable within one year | 40/41 | €118,399 | €95,444 | -€22,956 | -19.4% |
| Trade receivables | 40 | €57,027 | €22,346 | -€34,681 | -60.8% |
| Other amounts receivable | 41 | €61,372 | €73,097 | +€11,725 | +19.1% |
| Current investments | 50/53 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €99,438 | €168,033 | +€68,594 | +69.0% |
| Total equity and liabilities | 10/49 | €230,801 | €274,511 | +€43,711 | +18.9% |
| Equity | 10/15 | €87,423 | €66,381 | -€21,042 | -24.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €75,000 | €53,000 | -€22,000 | -29.3% |
| Distributable reserves | 133 | €75,000 | €53,000 | -€22,000 | -29.3% |
| Profit (loss) carried forward | 14 | €23 | €981 | +€958 | +4,173% |
| Amounts payable | 17/49 | €143,378 | €208,131 | +€64,753 | +45.2% |
| Amounts payable within one year | 42/48 | €143,378 | €208,131 | +€64,753 | +45.2% |
| Trade debts | 44 | €8,588 | €3,097 | -€5,492 | -63.9% |
| Suppliers | 440/4 | €8,588 | €3,097 | -€5,492 | -63.9% |
| Taxes, remuneration and social security | 45 | €44,789 | €100,034 | +€55,245 | +123% |
| Taxes | 450/3 | €44,789 | €100,034 | +€55,245 | +123% |
| Other amounts payable | 47/48 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,112 | €7,211 | +€1,098 | +18.0% |
| Other operating charges | 640/8 | €387 | €4,115 | +€3,728 | +962% |
| Gross operating margin | 9900 | €120,032 | €127,932 | +€7,900 | +6.6% |
| Operating profit (loss) | 9901 | €113,533 | €116,606 | +€3,074 | +2.7% |
| Financial income | 75/76B | €124 | €5 | -€118 | -95.9% |
| Recurring financial income | 75 | €124 | €5 | -€118 | -95.9% |
| Financial charges | 65/66B | €787 | €758 | -€29 | -3.6% |
| Recurring financial charges | 65 | €787 | €758 | -€29 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €112,869 | €115,853 | +€2,984 | +2.6% |
| Income taxes | 67/77 | €31,595 | €31,896 | +€301 | +1.0% |
| Profit (loss) for the period | 9904 | €81,274 | €83,958 | +€2,683 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,274 | €83,958 | +€2,683 | +3.3% |
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 26 October 2026 via checked.be.