CONTACT 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.
CONTACT OPTIQUE
Largest movements
- Cash -€31,952
down €31,952 (-28.3%), from €113,073 to €81,122
mainly Contributions, distributions and other (-€60,000) and Tax, wage and social debts (-€15,562)
- Receivables within one year -€25,247
down €25,247 (-57.5%), from €43,905 to €18,659
of which Trade receivables: -€18,875
- Current investments +€8,921
up €8,921 (+59.5%), from €14,993 to €23,914
- Tangible fixed assets +€6,059
up €6,059 (+38.3%), from €15,816 to €21,875
of which Furniture and vehicles: +€7,924
- Reserves -€25,000
down €25,000 (-36.8%), from €68,000 to €43,000
- Tax, wage and social debts -€15,562
down €15,562 (-31.9%), from €48,794 to €33,231
of which Taxes: -€9,782
- Trade debts -€5,629
down €5,629 (-38.6%), from €14,584 to €8,956
- Other debts +€4,205
up €4,205 (+8.4%), from €50,000 to €54,205
- Gross operating margin -€43,767
down €43,767 (-18.8%), from €232,769 to €189,002
- Staff costs +€17,435
up €17,435 (+14.4%), from €120,754 to €138,188
- Other operating charges -€12,330
down €12,330 (-83.5%), from €14,769 to €2,439
- Taxes -€11,727
down €11,727 (-52.4%), from €22,372 to €10,644
- Purchases and services -€3,469
down €3,469 (-2.1%), from €166,807 to €163,338
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 | €191,568 | €149,348 | -€42,219 | -22.0% |
| Fixed assets | 21/28 | €15,816 | €21,875 | +€6,059 | +38.3% |
| Tangible fixed assets | 22/27 | €15,816 | €21,875 | +€6,059 | +38.3% |
| Plant, machinery and equipment | 23 | €13,095 | €11,231 | -€1,865 | -14.2% |
| Furniture and vehicles | 24 | €2,721 | €10,644 | +€7,924 | +291% |
| Current assets | 29/58 | €175,752 | €127,474 | -€48,278 | -27.5% |
| Amounts receivable within one year | 40/41 | €43,905 | €18,659 | -€25,247 | -57.5% |
| Trade receivables | 40 | €37,146 | €18,271 | -€18,875 | -50.8% |
| Other amounts receivable | 41 | €6,759 | €387 | -€6,372 | -94.3% |
| Current investments | 50/53 | €14,993 | €23,914 | +€8,921 | +59.5% |
| Cash at bank and in hand | 54/58 | €113,073 | €81,122 | -€31,952 | -28.3% |
| Deferred charges and accrued income | 490/1 | €3,780 | €3,780 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €191,568 | €149,348 | -€42,219 | -22.0% |
| Equity | 10/15 | €74,768 | €49,559 | -€25,209 | -33.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €68,000 | €43,000 | -€25,000 | -36.8% |
| Distributable reserves | 133 | €68,000 | €43,000 | -€25,000 | -36.8% |
| Profit (loss) carried forward | 14 | €368 | €159 | -€209 | -56.9% |
| Amounts payable | 17/49 | €116,800 | €99,790 | -€17,010 | -14.6% |
| Amounts payable within one year | 42/48 | €116,800 | €99,790 | -€17,010 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €3,422 | €3,398 | -€23 | -0.7% |
| Trade debts | 44 | €14,584 | €8,956 | -€5,629 | -38.6% |
| Suppliers | 440/4 | €14,584 | €8,956 | -€5,629 | -38.6% |
| Taxes, remuneration and social security | 45 | €48,794 | €33,231 | -€15,562 | -31.9% |
| Taxes | 450/3 | €33,530 | €23,748 | -€9,782 | -29.2% |
| Remuneration and social security | 454/9 | €15,264 | €9,483 | -€5,781 | -37.9% |
| Other amounts payable | 47/48 | €50,000 | €54,205 | +€4,205 | +8.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €166,807 | €163,338 | -€3,469 | -2.1% |
| Remuneration, social security and pensions | 62 | €120,754 | €138,188 | +€17,435 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,904 | €3,200 | +€296 | +10.2% |
| Other operating charges | 640/8 | €14,769 | €2,439 | -€12,330 | -83.5% |
| Gross operating margin | 9900 | €232,769 | €189,002 | -€43,767 | -18.8% |
| Operating profit (loss) | 9901 | €94,343 | €45,175 | -€49,168 | -52.1% |
| Financial income | 75/76B | €1,892 | €521 | -€1,372 | -72.5% |
| Recurring financial income | 75 | €1,892 | €521 | -€1,372 | -72.5% |
| Financial charges | 65/66B | €340 | €261 | -€80 | -23.4% |
| Recurring financial charges | 65 | €340 | €261 | -€80 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €95,895 | €45,435 | -€50,460 | -52.6% |
| Income taxes | 67/77 | €22,372 | €10,644 | -€11,727 | -52.4% |
| Profit (loss) for the period | 9904 | €73,523 | €34,791 | -€38,733 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,523 | €34,791 | -€38,733 | -52.7% |
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.