D.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.
D.OPTICS
Largest movements
- Receivables within one year +€12,814
up €12,814 (+32.7%), from €39,216 to €52,031
- Stocks and contracts +€6,786
up €6,786 (+11.6%), from €58,732 to €65,519
- Trade debts +€15,700
up €15,700 (+30.0%), from €52,249 to €67,949
- Short-term financial debts +€1,574
up €1,574 (+4.0%), from €39,835 to €41,409
- Tax, wage and social debts +€1,291
up €1,291 (+10.0%), from €12,924 to €14,214
of which Remuneration and social security: +€900
- Gross operating margin +€12,671
up €12,671 (+590.3%), from €2,146 to €14,817
- Staff costs +€1,066
up €1,066 (+17.8%), from €5,985 to €7,051
- Other operating charges +€520
up €520 (+100.4%), from €518 to €1,039
- Financial charges +€516
up €516 (+8.1%), from €6,371 to €6,886
- Financial income +€208
up €208 (+693.0%), from €30 to €238
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 | €109,039 | €127,682 | +€18,644 | +17.1% |
| Current assets | 29/58 | €109,039 | €127,682 | +€18,644 | +17.1% |
| Stocks and contracts in progress | 3 | €58,732 | €65,519 | +€6,786 | +11.6% |
| Stocks | 30/36 | €58,732 | €65,519 | +€6,786 | +11.6% |
| Amounts receivable within one year | 40/41 | €39,216 | €52,031 | +€12,814 | +32.7% |
| Other amounts receivable | 41 | €39,216 | €52,031 | +€12,814 | +32.7% |
| Cash at bank and in hand | 54/58 | €8,534 | €8,684 | +€150 | +1.8% |
| Deferred charges and accrued income | 490/1 | €2,556 | €1,449 | -€1,107 | -43.3% |
| Total equity and liabilities | 10/49 | €109,039 | €127,682 | +€18,644 | +17.1% |
| Equity | 10/15 | €4,031 | €4,111 | +€80 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,429 | -€16,349 | +€80 | +0.5% |
| Amounts payable | 17/49 | €105,007 | €123,572 | +€18,564 | +17.7% |
| Amounts payable within one year | 42/48 | €105,007 | €123,572 | +€18,564 | +17.7% |
| Financial debts | 43 | €39,835 | €41,409 | +€1,574 | +4.0% |
| Credit institutions | 430/8 | €39,835 | €41,409 | +€1,574 | +4.0% |
| Trade debts | 44 | €52,249 | €67,949 | +€15,700 | +30.0% |
| Suppliers | 440/4 | €52,249 | €67,949 | +€15,700 | +30.0% |
| Taxes, remuneration and social security | 45 | €12,924 | €14,214 | +€1,291 | +10.0% |
| Taxes | 450/3 | €12,924 | €13,314 | +€391 | +3.0% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | €5,985 | €7,051 | +€1,066 | +17.8% |
| Other operating charges | 640/8 | €518 | €1,039 | +€520 | +100.4% |
| Gross operating margin | 9900 | €2,146 | €14,817 | +€12,671 | +590.3% |
| Operating profit (loss) | 9901 | -€4,357 | €6,728 | +€11,085 | |
| Financial income | 75/76B | €30 | €238 | +€208 | +693.0% |
| Recurring financial income | 75 | €30 | €238 | +€208 | +693.0% |
| Financial charges | 65/66B | €6,371 | €6,886 | +€516 | +8.1% |
| Recurring financial charges | 65 | €6,371 | €6,886 | +€516 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,697 | €80 | +€10,777 | |
| Profit (loss) for the period | 9904 | -€10,697 | €80 | +€10,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,697 | €80 | +€10,777 |
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 10 October 2026 via checked.be.