CLAES - 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.
CLAES - OPTIC
Largest movements
- Stocks and contracts -€12,890
down €12,890 (-13.0%), from €99,516 to €86,626
- Cash -€10,457
down €10,457 (-6.9%), from €152,452 to €141,995
mainly Net result for the year (-€26,156) and Tax, wage and social debts (-€3,503)
- Tangible fixed assets -€7,505
down €7,505 (-70.8%), from €10,599 to €3,094
of which Furniture and vehicles: -€7,333
- Profit (loss) carried forward -€26,156
down €26,156 (-178.1%), from -€14,688 to -€40,844
- Tax, wage and social debts -€3,503
down €3,503 (-38.8%), from €9,030 to €5,527
- Purchases and services +€231,734
new in 2025: €231,734
- Turnover +€208,322
new in 2025: €208,322
- Gross operating margin -€23,148
down €23,148, from €7,905 to -€15,243
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 | €267,399 | €238,573 | -€28,826 | -10.8% |
| Fixed assets | 21/28 | €10,599 | €3,094 | -€7,505 | -70.8% |
| Tangible fixed assets | 22/27 | €10,599 | €3,094 | -€7,505 | -70.8% |
| Furniture and vehicles | 24 | €8,902 | €1,569 | -€7,333 | -82.4% |
| Other tangible fixed assets | 26 | €1,698 | €1,525 | -€173 | -10.2% |
| Current assets | 29/58 | €256,800 | €235,479 | -€21,321 | -8.3% |
| Stocks and contracts in progress | 3 | €99,516 | €86,626 | -€12,890 | -13.0% |
| Stocks | 30/36 | €99,516 | €86,626 | -€12,890 | -13.0% |
| Amounts receivable within one year | 40/41 | €2,582 | €4,946 | +€2,365 | +91.6% |
| Trade receivables | 40 | €2,466 | €4,746 | +€2,280 | +92.5% |
| Other amounts receivable | 41 | €116 | €201 | +€84 | +72.6% |
| Cash at bank and in hand | 54/58 | €152,452 | €141,995 | -€10,457 | -6.9% |
| Deferred charges and accrued income | 490/1 | €2,249 | €1,912 | -€337 | -15.0% |
| Total equity and liabilities | 10/49 | €267,399 | €238,573 | -€28,826 | -10.8% |
| Equity | 10/15 | €250,642 | €224,486 | -€26,156 | -10.4% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €200,330 | €200,330 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €193,830 | €193,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,688 | -€40,844 | -€26,156 | -178.1% |
| Amounts payable | 17/49 | €16,757 | €14,087 | -€2,670 | -15.9% |
| Amounts payable within one year | 42/48 | €16,757 | €14,087 | -€2,670 | -15.9% |
| Trade debts | 44 | €7,727 | €8,560 | +€833 | +10.8% |
| Suppliers | 440/4 | €7,727 | €8,560 | +€833 | +10.8% |
| Taxes, remuneration and social security | 45 | €9,030 | €5,527 | -€3,503 | -38.8% |
| Taxes | 450/3 | €9,030 | €5,527 | -€3,503 | -38.8% |
| Turnover | 70 | - | €208,322 | +€208,322 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €231,734 | +€231,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,362 | €7,505 | +€143 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,367 | €425 | -€1,942 | -82.0% |
| Other operating charges | 640/8 | €4,011 | €4,533 | +€522 | +13.0% |
| Gross operating margin | 9900 | €7,905 | -€15,243 | -€23,148 | |
| Operating profit (loss) | 9901 | -€5,835 | -€27,706 | -€21,871 | -374.8% |
| Financial income | 75/76B | €2,906 | €3,009 | +€102 | +3.5% |
| Recurring financial income | 75 | €2,906 | €3,009 | +€102 | +3.5% |
| Financial charges | 65/66B | €311 | €1,126 | +€815 | +262.2% |
| Recurring financial charges | 65 | €311 | €1,126 | +€815 | +262.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,240 | -€25,824 | -€22,584 | -697.1% |
| Income taxes | 67/77 | €377 | €333 | -€44 | -11.6% |
| Profit (loss) for the period | 9904 | -€3,616 | -€26,156 | -€22,540 | -623.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,616 | -€26,156 | -€22,540 | -623.3% |
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 1 October 2026 via checked.be.