Dimitri OPTIK: 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.
Dimitri OPTIK
Largest movements
- Tangible fixed assets -€50,961
down €50,961 (-15.7%), from €324,621 to €273,660
of which Other tangible fixed assets: -€31,409
- Cash +€27,386
new in 2025: €27,386
mainly Net result for the year (+€90,384) and Depreciation (+€63,764)
- Deferred charges and accrued income +€18,197
up €18,197 (+981.9%), from €1,853 to €20,050
- Intangible fixed assets -€10,944
down €10,944 (-13.0%), from €84,443 to €73,499
- Stocks and contracts +€9,240
up €9,240 (+12.1%), from €76,471 to €85,712
- Profit (loss) carried forward +€90,384
up €90,384 (+44.1%), from -€204,730 to -€114,346
- Debts after one year -€62,037
down €62,037 (-16.8%), from €369,463 to €307,426
- Tax, wage and social debts -€27,753
down €27,753 (-42.8%), from €64,855 to €37,102
of which Taxes: -€41,318
- Advances received -€14,250
no longer reported in 2025 (was €14,250)
- Trade debts +€6,987
up €6,987 (+7.3%), from €95,356 to €102,343
- Gross operating margin +€143,148
up €143,148 (+200.2%), from €71,518 to €214,666
- Staff costs -€26,671
down €26,671 (-50.8%), from €52,493 to €25,822
- Other operating charges -€3,180
down €3,180 (-25.5%), from €12,475 to €9,294
- Financial charges -€2,308
down €2,308 (-7.7%), from €29,965 to €27,657
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 | €506,780 | €498,549 | -€8,231 | -1.6% |
| Fixed assets | 21/28 | €409,065 | €347,159 | -€61,906 | -15.1% |
| Intangible fixed assets | 21 | €84,443 | €73,499 | -€10,944 | -13.0% |
| Tangible fixed assets | 22/27 | €324,621 | €273,660 | -€50,961 | -15.7% |
| Furniture and vehicles | 24 | €12,961 | €6,935 | -€6,027 | -46.5% |
| Leasing and similar rights | 25 | €48,956 | €35,430 | -€13,526 | -27.6% |
| Other tangible fixed assets | 26 | €262,704 | €231,295 | -€31,409 | -12.0% |
| Current assets | 29/58 | €97,715 | €151,390 | +€53,675 | +54.9% |
| Stocks and contracts in progress | 3 | €76,471 | €85,712 | +€9,240 | +12.1% |
| Stocks | 30/36 | €76,471 | €85,712 | +€9,240 | +12.1% |
| Amounts receivable within one year | 40/41 | €19,391 | €18,242 | -€1,149 | -5.9% |
| Trade receivables | 40 | €19,391 | €12,900 | -€6,490 | -33.5% |
| Other amounts receivable | 41 | - | €5,342 | +€5,342 | |
| Cash at bank and in hand | 54/58 | - | €27,386 | +€27,386 | |
| Deferred charges and accrued income | 490/1 | €1,853 | €20,050 | +€18,197 | +981.9% |
| Total equity and liabilities | 10/49 | €506,780 | €498,549 | -€8,231 | -1.6% |
| Equity | 10/15 | -€104,730 | -€14,346 | +€90,384 | +86.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,730 | -€114,346 | +€90,384 | +44.1% |
| Amounts payable | 17/49 | €611,511 | €512,895 | -€98,616 | -16.1% |
| Amounts payable after more than one year | 17 | €369,463 | €307,426 | -€62,037 | -16.8% |
| Financial debts | 170/4 | €369,463 | €307,426 | -€62,037 | -16.8% |
| Amounts payable within one year | 42/48 | €242,047 | €205,469 | -€36,579 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €63,753 | €66,024 | +€2,271 | +3.6% |
| Financial debts | 43 | €1,660 | - | -€1,660 | |
| Other loans | 439 | €1,660 | - | -€1,660 | |
| Trade debts | 44 | €95,356 | €102,343 | +€6,987 | +7.3% |
| Suppliers | 440/4 | €95,356 | €102,343 | +€6,987 | +7.3% |
| Advances received on contracts in progress | 46 | €14,250 | - | -€14,250 | |
| Taxes, remuneration and social security | 45 | €64,855 | €37,102 | -€27,753 | -42.8% |
| Taxes | 450/3 | €57,190 | €15,872 | -€41,318 | -72.2% |
| Remuneration and social security | 454/9 | €7,665 | €21,230 | +€13,565 | +177.0% |
| Other amounts payable | 47/48 | €2,175 | €0 | -€2,175 | -100.0% |
| Remuneration, social security and pensions | 62 | €52,493 | €25,822 | -€26,671 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,632 | €63,764 | +€1,132 | +1.8% |
| Other operating charges | 640/8 | €12,475 | €9,294 | -€3,180 | -25.5% |
| Gross operating margin | 9900 | €71,518 | €214,666 | +€143,148 | +200.2% |
| Operating profit (loss) | 9901 | -€56,082 | €115,786 | +€171,868 | |
| Financial income | 75/76B | €140 | €2,256 | +€2,116 | +1507.7% |
| Recurring financial income | 75 | €140 | €2,256 | +€2,116 | +1507.7% |
| Financial charges | 65/66B | €29,965 | €27,657 | -€2,308 | -7.7% |
| Recurring financial charges | 65 | €29,965 | €27,657 | -€2,308 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€85,907 | €90,384 | +€176,291 | |
| Profit (loss) for the period | 9904 | -€85,907 | €90,384 | +€176,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€85,907 | €90,384 | +€176,291 |
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 28 September 2026 via checked.be.