OPTIMAT: 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.
OPTIMAT
Largest movements
- Receivables within one year +€1.4m
up €1.4m (+65.2%), from €2.1m to €3.5m
of which Other amounts receivable: +€1.3m
- Reserves +€1.1m
up €1.1m (+16.5%), from €6.5m to €7.5m
of which Distributable reserves: +€1.1m
- Other debts +€287,703
up €287,703 (+110%), from €262,123 to €549,826
- Financial income +€560,280
up €560,280 (+102%), from €546,729 to €1.1m
- Turnover -€34,876
down €34,876 (-7.9%), from €442,876 to €408,000
- Other operating income +€25,140
up €25,140 (+460%), from €5,466 to €30,606
- Depreciation -€19,203
down €19,203 (-30.5%), from €63,019 to €43,816
- Financial charges +€13,927
up €13,927 (+317%), from €4,390 to €18,317
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 | €9,191,189 | €10,584,193 | +€1.4m | +15.2% |
| Fixed assets | 21/28 | €6,848,871 | €6,783,525 | -€65,346 | -1.0% |
| Intangible fixed assets | 21 | €21,531 | €0 | -€21,531 | -100% |
| Tangible fixed assets | 22/27 | €63,494 | €19,678 | -€43,816 | -69.0% |
| Plant, machinery and equipment | 23 | €4,156 | €3,117 | -€1,039 | -25.0% |
| Furniture and vehicles | 24 | €59,337 | €16,561 | -€42,777 | -72.1% |
| Financial fixed assets | 28 | €6,763,847 | €6,763,847 | = | 0.0% |
| Affiliated companies | 280/1 | €6,763,847 | €6,763,847 | = | 0.0% |
| Participating interests | 280 | €6,763,847 | €6,763,847 | = | 0.0% |
| Current assets | 29/58 | €2,342,318 | €3,800,668 | +€1.5m | +62.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,127,131 | €3,513,029 | +€1.4m | +65.2% |
| Trade receivables | 40 | €165,750 | €222,371 | +€56,621 | +34.2% |
| Other amounts receivable | 41 | €1,961,381 | €3,290,658 | +€1.3m | +67.8% |
| Cash at bank and in hand | 54/58 | €120,429 | €118,816 | -€1,613 | -1.3% |
| Deferred charges and accrued income | 490/1 | €94,757 | €168,823 | +€74,066 | +78.2% |
| Total equity and liabilities | 10/49 | €9,191,189 | €10,584,193 | +€1.4m | +15.2% |
| Equity | 10/15 | €8,867,508 | €9,930,689 | +€1.1m | +12.0% |
| Contributions | 10/11 | €2,406,440 | €2,406,440 | = | 0.0% |
| Reserves | 13 | €6,461,068 | €7,524,249 | +€1.1m | +16.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,461,068 | €7,524,249 | +€1.1m | +16.5% |
| Amounts payable | 17/49 | €323,680 | €653,503 | +€329,823 | +102% |
| Amounts payable within one year | 42/48 | €320,342 | €632,865 | +€312,523 | +97.6% |
| Trade debts | 44 | €58,219 | €71,979 | +€13,759 | +23.6% |
| Suppliers | 440/4 | €58,219 | €71,979 | +€13,759 | +23.6% |
| Taxes, remuneration and social security | 45 | €0 | €11,060 | +€11,060 | |
| Taxes | 450/3 | €0 | €11,060 | +€11,060 | |
| Other amounts payable | 47/48 | €262,123 | €549,826 | +€287,703 | +110% |
| Accrued charges and deferred income | 492/3 | €3,338 | €20,638 | +€17,300 | +518% |
| Operating income | 70/76A | €448,342 | €438,606 | -€9,735 | -2.2% |
| Turnover | 70 | €442,876 | €408,000 | -€34,876 | -7.9% |
| Other operating income | 74 | €5,466 | €30,606 | +€25,140 | +460% |
| Operating charges | 60/66A | €460,094 | €443,057 | -€17,037 | -3.7% |
| Services and other goods | 61 | €395,306 | €398,148 | +€2,842 | +0.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,019 | €43,816 | -€19,203 | -30.5% |
| Other operating charges | 640/8 | €1,770 | €1,094 | -€676 | -38.2% |
| Operating profit (loss) | 9901 | -€11,752 | -€4,451 | +€7,302 | +62.1% |
| Financial income | 75/76B | €546,729 | €1,107,009 | +€560,280 | +102% |
| Recurring financial income | 75 | €546,729 | €1,107,009 | +€560,280 | +102% |
| Income from financial fixed assets | 750 | €500,000 | €1,000,000 | +€500,000 | +100% |
| Income from current assets | 751 | €46,729 | €107,009 | +€60,280 | +129% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €4,390 | €18,317 | +€13,927 | +317% |
| Recurring financial charges | 65 | €4,390 | €18,317 | +€13,927 | +317% |
| Debt charges | 650 | €3,401 | €17,315 | +€13,913 | +409% |
| Other financial charges | 652/9 | €988 | €1,002 | +€14 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €530,587 | €1,084,242 | +€553,655 | +104% |
| Income taxes | 67/77 | €7,700 | €21,060 | +€13,361 | +174% |
| Taxes | 670/3 | €7,700 | €21,060 | +€13,361 | +174% |
| Profit (loss) for the period | 9904 | €522,888 | €1,063,181 | +€540,294 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €522,888 | €1,063,181 | +€540,294 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.