AVICENNE OPTIC: what changed
Two fiscal 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.
AVICENNE OPTIC
Largest movements
- Receivables within one year +€7,438
new in 2025: €7,438
- Cash -€6,527
down €6,527 (-17.0%), from €38,288 to €31,761
mainly Other debts (-€24,000) and Receivables within one year (-€7,438)
- Intangible fixed assets -€3,000
down €3,000 (-12.5%), from €24,000 to €21,000
- Other debts -€24,000
no longer reported in 2025 (was €24,000)
- Profit (loss) carried forward +€20,424
up €20,424 (+46.3%), from €44,080 to €64,504
- Trade debts +€6,646
up €6,646 (+31.5%), from €21,111 to €27,757
- Tax, wage and social debts -€4,365
no longer reported in 2025 (was €4,365)
- Gross operating margin -€1,228
down €1,228 (-4.9%), from €25,265 to €24,037
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.
Cash bridge derived
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 | €95,555 | €94,261 | -€1,294 | -1.4% |
| Fixed assets | 21/28 | €24,000 | €21,000 | -€3,000 | -12.5% |
| Intangible fixed assets | 21 | €24,000 | €21,000 | -€3,000 | -12.5% |
| Current assets | 29/58 | €71,555 | €73,261 | +€1,706 | +2.4% |
| Stocks and contracts in progress | 3 | €33,267 | €34,062 | +€795 | +2.4% |
| Stocks | 30/36 | €33,267 | €34,062 | +€795 | +2.4% |
| Amounts receivable within one year | 40/41 | - | €7,438 | +€7,438 | |
| Other amounts receivable | 41 | - | €7,438 | +€7,438 | |
| Cash at bank and in hand | 54/58 | €38,288 | €31,761 | -€6,527 | -17.0% |
| Total equity and liabilities | 10/49 | €95,555 | €94,261 | -€1,294 | -1.4% |
| Equity | 10/15 | €46,080 | €66,504 | +€20,424 | +44.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,080 | €64,504 | +€20,424 | +46.3% |
| Amounts payable | 17/49 | €49,476 | €27,757 | -€21,719 | -43.9% |
| Amounts payable within one year | 42/48 | €49,476 | €27,757 | -€21,719 | -43.9% |
| Trade debts | 44 | €21,111 | €27,757 | +€6,646 | +31.5% |
| Suppliers | 440/4 | €21,111 | €27,757 | +€6,646 | +31.5% |
| Taxes, remuneration and social security | 45 | €4,365 | - | -€4,365 | |
| Taxes | 450/3 | €4,365 | - | -€4,365 | |
| Other amounts payable | 47/48 | €24,000 | - | -€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €557 | €462 | -€94 | -17.0% |
| Gross operating margin | 9900 | €25,265 | €24,037 | -€1,228 | -4.9% |
| Operating profit (loss) | 9901 | €21,708 | €20,574 | -€1,133 | -5.2% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €21,573 | €20,424 | -€1,148 | -5.3% |
| Profit (loss) for the period | 9904 | €21,573 | €20,424 | -€1,148 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,573 | €20,424 | -€1,148 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.