CCM-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.
CCM-OPTICS
Largest movements
- Cash +€62,395
up €62,395 (+91.8%), from €67,942 to €130,337
mainly Net result for the year (+€84,118) and Tax, wage and social debts (+€10,737)
- Tangible fixed assets +€14,077
up €14,077 (+58.3%), from €24,147 to €38,225
of which Plant, machinery and equipment: +€17,877
- Stocks and contracts +€7,163
up €7,163 (+9.3%), from €77,300 to €84,463
- Reserves +€83,218
up €83,218 (+179%), from €46,520 to €129,738
- Other debts -€12,167
down €12,167 (-14.1%), from €86,080 to €73,914
- Tax, wage and social debts +€10,737
up €10,737 (+111%), from €9,672 to €20,409
of which Taxes: +€8,641
- Trade debts +€6,895
up €6,895 (+69.6%), from €9,901 to €16,796
- Debts after one year -€2,813
down €2,813 (-59.6%), from €4,723 to €1,910
- Gross operating margin +€67,228
up €67,228 (+88.4%), from €76,036 to €143,265
- Staff costs +€17,680
new in 2025: €17,680
- Taxes +€12,736
up €12,736 (+65.1%), from €19,550 to €32,286
- Depreciation +€2,974
up €2,974 (+51.7%), from €5,747 to €8,721
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 | €171,052 | €255,290 | +€84,238 | +49.2% |
| Fixed assets | 21/28 | €24,147 | €38,225 | +€14,077 | +58.3% |
| Tangible fixed assets | 22/27 | €24,147 | €38,225 | +€14,077 | +58.3% |
| Plant, machinery and equipment | 23 | €8,854 | €26,731 | +€17,877 | +202% |
| Furniture and vehicles | 24 | €15,293 | €11,493 | -€3,800 | -24.8% |
| Current assets | 29/58 | €146,905 | €217,066 | +€70,161 | +47.8% |
| Stocks and contracts in progress | 3 | €77,300 | €84,463 | +€7,163 | +9.3% |
| Stocks | 30/36 | €77,300 | €84,463 | +€7,163 | +9.3% |
| Amounts receivable within one year | 40/41 | €851 | €1,635 | +€784 | +92.1% |
| Trade receivables | 40 | €72 | €1,185 | +€1,113 | +1,546% |
| Other amounts receivable | 41 | €779 | €450 | -€329 | -42.2% |
| Cash at bank and in hand | 54/58 | €67,942 | €130,337 | +€62,395 | +91.8% |
| Deferred charges and accrued income | 490/1 | €812 | €631 | -€181 | -22.3% |
| Total equity and liabilities | 10/49 | €171,052 | €255,290 | +€84,238 | +49.2% |
| Equity | 10/15 | €56,520 | €139,738 | +€83,218 | +147% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Share premium | 1100/10 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,520 | €129,738 | +€83,218 | +179% |
| Distributable reserves | 133 | €46,520 | €129,738 | +€83,218 | +179% |
| Amounts payable | 17/49 | €114,533 | €115,552 | +€1,020 | +0.9% |
| Amounts payable after more than one year | 17 | €4,723 | €1,910 | -€2,813 | -59.6% |
| Financial debts | 170/4 | €4,723 | €1,910 | -€2,813 | -59.6% |
| Amounts payable within one year | 42/48 | €108,228 | €113,643 | +€5,414 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,575 | €2,524 | -€51 | -2.0% |
| Trade debts | 44 | €9,901 | €16,796 | +€6,895 | +69.6% |
| Suppliers | 440/4 | €9,901 | €16,796 | +€6,895 | +69.6% |
| Taxes, remuneration and social security | 45 | €9,672 | €20,409 | +€10,737 | +111% |
| Taxes | 450/3 | €9,672 | €18,313 | +€8,641 | +89.3% |
| Remuneration and social security | 454/9 | - | €2,095 | +€2,095 | |
| Other amounts payable | 47/48 | €86,080 | €73,914 | -€12,167 | -14.1% |
| Accrued charges and deferred income | 492/3 | €1,581 | - | -€1,581 | |
| Remuneration, social security and pensions | 62 | - | €17,680 | +€17,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,747 | €8,721 | +€2,974 | +51.7% |
| Other operating charges | 640/8 | €1,228 | €990 | -€238 | -19.4% |
| Gross operating margin | 9900 | €76,036 | €143,265 | +€67,228 | +88.4% |
| Operating profit (loss) | 9901 | €69,061 | €115,874 | +€46,813 | +67.8% |
| Financial income | 75/76B | €1,373 | €1,139 | -€234 | -17.0% |
| Recurring financial income | 75 | €1,373 | €1,139 | -€234 | -17.0% |
| Financial charges | 65/66B | €505 | €609 | +€104 | +20.7% |
| Recurring financial charges | 65 | €505 | €609 | +€104 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €69,929 | €116,404 | +€46,475 | +66.5% |
| Income taxes | 67/77 | €19,550 | €32,286 | +€12,736 | +65.1% |
| Profit (loss) for the period | 9904 | €50,380 | €84,118 | +€33,739 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,380 | €84,118 | +€33,739 | +67.0% |
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 16 October 2026 via checked.be.