Below are what I think are the best performing steps to optimize the sql server database used by Navision or Business Central:
1) Shrink database. This operation must be performed only the first time, or every time entire companies or millions of rows are deleted from tables:

2) Rebuild all indexes offline with specifying the fill factor. Schedule this process all day:

*Microsoft recommends using the default fill factor in most cases. However, if you know how the table will be used, you can edit it. A fill factor of 100 for tables that are not read-only would immediately cause a page split on an INSERT/UPDATE, so 100 is only suitable for read-only tables. Tables that have a high amount of writing should be between 50 and 70%. All other tables should be around 80 and 90, if they are mostly SELECTED rather than INSERTED and UPDATED.
3) Rebuild all indexes offline with specifying the fill factor (VSIFTIDX). Schedule this process all day:

4) Rebuild all indexes update statistics. Launch this process manually only the first time, because on database property there are two options 'Auto Create' and 'Auto Update Statistics'.

1) Shrink database. This operation must be performed only the first time, or every time entire companies or millions of rows are deleted from tables:
2) Rebuild all indexes offline with specifying the fill factor. Schedule this process all day:
*Microsoft recommends using the default fill factor in most cases. However, if you know how the table will be used, you can edit it. A fill factor of 100 for tables that are not read-only would immediately cause a page split on an INSERT/UPDATE, so 100 is only suitable for read-only tables. Tables that have a high amount of writing should be between 50 and 70%. All other tables should be around 80 and 90, if they are mostly SELECTED rather than INSERTED and UPDATED.
3) Rebuild all indexes offline with specifying the fill factor (VSIFTIDX). Schedule this process all day:
4) Rebuild all indexes update statistics. Launch this process manually only the first time, because on database property there are two options 'Auto Create' and 'Auto Update Statistics'.