C.R. OPTICS: 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.
C.R. OPTICS
Largest movements
- Stocks and contracts +€10,302
new in 2025: €10,302
- Tangible fixed assets +€2,187
up €2,187 (+10.6%), from €20,725 to €22,912
of which Furniture and vehicles: +€3,526
- Receivables within one year -€681
down €681 (-2.4%), from €27,959 to €27,279
of which Other amounts receivable: -€1,781
- Profit (loss) carried forward +€14,943
up €14,943 (+159%), from €9,415 to €24,359
- Debts after one year -€3,054
down €3,054 (-23.4%), from €13,055 to €10,001
- Other debts +€772
up €772 (+67.3%), from €1,148 to €1,920
- Tax, wage and social debts -€720
down €720 (-9.7%), from €7,446 to €6,726
of which Taxes: -€2,852
- Gross operating margin +€13,762
up €13,762 (+98.8%), from €13,927 to €27,689
- Depreciation +€4,832
up €4,832 (+2,636%), from €183 to €5,015
- Taxes +€2,099
up €2,099 (+88.9%), from €2,361 to €4,459
- Staff costs +€1,016
up €1,016 (+140%), from €726 to €1,741
- Financial charges +€610
up €610 (+238%), from €256 to €865
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 | €50,670 | €62,436 | +€11,766 | +23.2% |
| Fixed assets | 21/28 | €20,725 | €22,912 | +€2,187 | +10.6% |
| Tangible fixed assets | 22/27 | €20,725 | €22,912 | +€2,187 | +10.6% |
| Plant, machinery and equipment | 23 | €20,725 | €19,386 | -€1,339 | -6.5% |
| Furniture and vehicles | 24 | - | €3,526 | +€3,526 | |
| Current assets | 29/58 | €29,945 | €39,524 | +€9,579 | +32.0% |
| Stocks and contracts in progress | 3 | - | €10,302 | +€10,302 | |
| Stocks | 30/36 | - | €10,302 | +€10,302 | |
| Amounts receivable within one year | 40/41 | €27,959 | €27,279 | -€681 | -2.4% |
| Trade receivables | 40 | €26,176 | €27,276 | +€1,101 | +4.2% |
| Other amounts receivable | 41 | €1,783 | €2 | -€1,781 | -99.9% |
| Cash at bank and in hand | 54/58 | €1,986 | €1,944 | -€42 | -2.1% |
| Total equity and liabilities | 10/49 | €50,670 | €62,436 | +€11,766 | +23.2% |
| Equity | 10/15 | €12,415 | €27,359 | +€14,943 | +120% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,415 | €24,359 | +€14,943 | +159% |
| Amounts payable | 17/49 | €38,255 | €35,077 | -€3,178 | -8.3% |
| Amounts payable after more than one year | 17 | €13,055 | €10,001 | -€3,054 | -23.4% |
| Financial debts | 170/4 | €13,055 | €10,001 | -€3,054 | -23.4% |
| Amounts payable within one year | 42/48 | €25,200 | €25,076 | -€124 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €2,924 | €3,054 | +€130 | +4.5% |
| Trade debts | 44 | €13,682 | €13,319 | -€364 | -2.7% |
| Suppliers | 440/4 | €13,682 | €13,319 | -€364 | -2.7% |
| Advances received on contracts in progress | 46 | - | €57 | +€57 | |
| Taxes, remuneration and social security | 45 | €7,446 | €6,726 | -€720 | -9.7% |
| Taxes | 450/3 | €7,446 | €4,594 | -€2,852 | -38.3% |
| Remuneration and social security | 454/9 | - | €2,132 | +€2,132 | |
| Other amounts payable | 47/48 | €1,148 | €1,920 | +€772 | +67.3% |
| Remuneration, social security and pensions | 62 | €726 | €1,741 | +€1,016 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €5,015 | +€4,832 | +2,636% |
| Other operating charges | 640/8 | €992 | €667 | -€326 | -32.8% |
| Gross operating margin | 9900 | €13,927 | €27,689 | +€13,762 | +98.8% |
| Operating profit (loss) | 9901 | €12,026 | €20,266 | +€8,240 | +68.5% |
| Financial income | 75/76B | €5 | €2 | -€3 | -64.2% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -64.2% |
| Financial charges | 65/66B | €256 | €865 | +€610 | +238% |
| Recurring financial charges | 65 | €256 | €865 | +€610 | +238% |
| Profit (loss) for the period before taxes | 9903 | €11,776 | €19,403 | +€7,627 | +64.8% |
| Income taxes | 67/77 | €2,361 | €4,459 | +€2,099 | +88.9% |
| Profit (loss) for the period | 9904 | €9,415 | €14,943 | +€5,528 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,415 | €14,943 | +€5,528 | +58.7% |
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 14 October 2026 via checked.be.