AQUITY OPTICAL GROUP: 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.
AQUITY OPTICAL GROUP
Largest movements
- Receivables within one year +€51,505
up €51,505 (+15.1%), from €340,986 to €392,491
- Accrued charges and deferred income +€160,000
up €160,000 (+50.4%), from €317,500 to €477,500
- Other debts -€135,392
down €135,392 (-12.8%), from €1.1m to €923,529
- Gross operating margin +€12,198
up €12,198 (+41.1%), from €29,694 to €41,892
- Financial charges +€8,492
up €8,492 (+31.0%), from €27,396 to €35,888
- Taxes +€2,263
up €2,263 (+867%), from €261 to €2,525
- Financial income +€612
up €612 (+3.2%), from €19,346 to €19,958
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 | €1,346,148 | €1,384,668 | +€38,520 | +2.9% |
| Fixed assets | 21/28 | €987,837 | €977,886 | -€9,951 | -1.0% |
| Tangible fixed assets | 22/27 | €12,087 | €2,136 | -€9,951 | -82.3% |
| Furniture and vehicles | 24 | €12,087 | €2,136 | -€9,951 | -82.3% |
| Financial fixed assets | 28 | €975,750 | €975,750 | = | 0.0% |
| Current assets | 29/58 | €358,311 | €406,782 | +€48,471 | +13.5% |
| Amounts receivable within one year | 40/41 | €340,986 | €392,491 | +€51,505 | +15.1% |
| Other amounts receivable | 41 | €340,986 | €392,491 | +€51,505 | +15.1% |
| Cash at bank and in hand | 54/58 | €17,325 | €14,291 | -€3,034 | -17.5% |
| Total equity and liabilities | 10/49 | €1,346,148 | €1,384,668 | +€38,520 | +2.9% |
| Equity | 10/15 | -€37,158 | -€24,287 | +€12,871 | +34.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,358 | -€30,487 | +€12,871 | +29.7% |
| Amounts payable | 17/49 | €1,383,306 | €1,408,955 | +€25,648 | +1.9% |
| Amounts payable within one year | 42/48 | €1,065,806 | €931,455 | -€134,352 | -12.6% |
| Trade debts | 44 | €6,388 | €5,140 | -€1,248 | -19.5% |
| Suppliers | 440/4 | €6,388 | €5,140 | -€1,248 | -19.5% |
| Taxes, remuneration and social security | 45 | €497 | €2,786 | +€2,288 | +460% |
| Taxes | 450/3 | €497 | €2,786 | +€2,288 | +460% |
| Other amounts payable | 47/48 | €1,058,921 | €923,529 | -€135,392 | -12.8% |
| Accrued charges and deferred income | 492/3 | €317,500 | €477,500 | +€160,000 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,991 | €9,951 | -€40 | -0.4% |
| Other operating charges | 640/8 | €434 | €614 | +€180 | +41.3% |
| Gross operating margin | 9900 | €29,694 | €41,892 | +€12,198 | +41.1% |
| Operating profit (loss) | 9901 | €19,268 | €31,327 | +€12,059 | +62.6% |
| Financial income | 75/76B | €19,346 | €19,958 | +€612 | +3.2% |
| Recurring financial income | 75 | €19,346 | €19,958 | +€612 | +3.2% |
| Financial charges | 65/66B | €27,396 | €35,888 | +€8,492 | +31.0% |
| Recurring financial charges | 65 | €27,396 | €35,888 | +€8,492 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €11,218 | €15,396 | +€4,178 | +37.2% |
| Income taxes | 67/77 | €261 | €2,525 | +€2,263 | +867% |
| Profit (loss) for the period | 9904 | €10,957 | €12,871 | +€1,915 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,957 | €12,871 | +€1,915 | +17.5% |
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 31 October 2026 via checked.be.