BOX OPTIQUE: 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.
BOX OPTIQUE
Largest movements
- Cash +€7,582
up €7,582 (+574%), from €1,320 to €8,902
mainly Net result for the year (+€2,666) and Trade debts (+€2,201)
- Financial fixed assets -€1,000
down €1,000 (-85.4%), from €1,172 to €172
- Tangible fixed assets +€670
up €670 (+132%), from €506 to €1,176
of which Furniture and vehicles: +€1,076
- Receivables within one year -€603
down €603 (-4.8%), from €12,456 to €11,853
of which Trade receivables: -€6,734
- Profit (loss) carried forward +€2,666
up €2,666 (+15.3%), from -€17,433 to -€14,767
- Trade debts +€2,201
up €2,201 (+177%), from €1,240 to €3,442
- Tax, wage and social debts +€1,784
up €1,784 (+7.1%), from €25,147 to €26,931
of which Remuneration and social security: +€3,367
- Gross operating margin +€86,472
up €86,472 (+135%), from €63,956 to €150,428
- Staff costs +€82,622
up €82,622 (+135%), from €61,080 to €143,702
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 | €15,567 | €22,218 | +€6,651 | +42.7% |
| Fixed assets | 21/28 | €1,678 | €1,347 | -€330 | -19.7% |
| Tangible fixed assets | 22/27 | €506 | €1,176 | +€670 | +132% |
| Land and buildings | 22 | €506 | €100 | -€406 | -80.2% |
| Furniture and vehicles | 24 | - | €1,076 | +€1,076 | |
| Financial fixed assets | 28 | €1,172 | €172 | -€1,000 | -85.4% |
| Current assets | 29/58 | €13,889 | €20,870 | +€6,981 | +50.3% |
| Amounts receivable within one year | 40/41 | €12,456 | €11,853 | -€603 | -4.8% |
| Trade receivables | 40 | €12,456 | €5,721 | -€6,734 | -54.1% |
| Other amounts receivable | 41 | - | €6,132 | +€6,132 | |
| Cash at bank and in hand | 54/58 | €1,320 | €8,902 | +€7,582 | +574% |
| Deferred charges and accrued income | 490/1 | €113 | €116 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €15,567 | €22,218 | +€6,651 | +42.7% |
| Equity | 10/15 | -€10,821 | -€8,155 | +€2,666 | +24.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €6,611 | €6,611 | = | 0.0% |
| Distributable reserves | 133 | €6,611 | €6,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,433 | -€14,767 | +€2,666 | +15.3% |
| Amounts payable | 17/49 | €26,387 | €30,372 | +€3,985 | +15.1% |
| Amounts payable within one year | 42/48 | €26,387 | €30,372 | +€3,985 | +15.1% |
| Trade debts | 44 | €1,240 | €3,442 | +€2,201 | +177% |
| Suppliers | 440/4 | €1,240 | €3,442 | +€2,201 | +177% |
| Taxes, remuneration and social security | 45 | €25,147 | €26,931 | +€1,784 | +7.1% |
| Taxes | 450/3 | €14,829 | €13,246 | -€1,583 | -10.7% |
| Remuneration and social security | 454/9 | €10,318 | €13,684 | +€3,367 | +32.6% |
| Remuneration, social security and pensions | 62 | €61,080 | €143,702 | +€82,622 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €435 | +€29 | +7.2% |
| Other operating charges | 640/8 | €459 | €100 | -€359 | -78.2% |
| Gross operating margin | 9900 | €63,956 | €150,428 | +€86,472 | +135% |
| Operating profit (loss) | 9901 | €2,011 | €6,190 | +€4,180 | +208% |
| Financial income | 75/76B | €360 | €332 | -€28 | -7.9% |
| Recurring financial income | 75 | €360 | €332 | -€28 | -7.9% |
| Financial charges | 65/66B | €185 | €185 | +€0 | +0.2% |
| Recurring financial charges | 65 | €185 | €185 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €2,186 | €6,337 | +€4,151 | +190% |
| Income taxes | 67/77 | €2,629 | €3,671 | +€1,041 | +39.6% |
| Profit (loss) for the period | 9904 | -€444 | €2,666 | +€3,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€444 | €2,666 | +€3,110 |
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 27 October 2026 via checked.be.