Fiber Optic Solutions: 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.
Fiber Optic Solutions
Largest movements
- Cash +€195,082
up €195,082 (+611.7%), from €31,892 to €226,975
- Tangible fixed assets +€35,037
up €35,037 (+115.9%), from €30,227 to €65,264
of which Plant, machinery and equipment: +€38,452
- Receivables within one year -€32,152
down €32,152 (-37.1%), from €86,572 to €54,421
of which Trade receivables: -€66,542
- Reserves +€188,938
up €188,938 (+649.9%), from €29,074 to €218,011
- Short-term financial debts -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Tax, wage and social debts +€32,771
up €32,771 (+84.6%), from €38,728 to €71,499
of which Taxes: +€46,220
- Trade debts +€8,165
up €8,165 (+43.6%), from €18,735 to €26,900
- Gross operating margin +€325,320
up €325,320 (+232.1%), from €140,164 to €465,484
- Taxes +€63,000
up €63,000 (+1330.0%), from €4,737 to €67,737
- Staff costs +€60,591
up €60,591 (+63.2%), from €95,887 to €156,477
- Depreciation +€10,885
up €10,885 (+60.4%), from €18,025 to €28,910
- Financial charges +€8,525
up €8,525 (+110.2%), from €7,734 to €16,259
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,331 | €363,856 | +€199,524 | +121.4% |
| Fixed assets | 21/28 | €30,227 | €65,264 | +€35,037 | +115.9% |
| Tangible fixed assets | 22/27 | €30,227 | €65,264 | +€35,037 | +115.9% |
| Plant, machinery and equipment | 23 | €12,480 | €50,932 | +€38,452 | +308.1% |
| Furniture and vehicles | 24 | €1,288 | €0 | -€1,288 | -100.0% |
| Leasing and similar rights | 25 | €16,458 | €14,331 | -€2,127 | -12.9% |
| Current assets | 29/58 | €134,104 | €298,592 | +€164,487 | +122.7% |
| Amounts receivable after more than one year | 29 | €10,979 | €10,979 | = | 0.0% |
| Other amounts receivable | 291 | €10,979 | €10,979 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,572 | €54,421 | -€32,152 | -37.1% |
| Trade receivables | 40 | €68,563 | €2,021 | -€66,542 | -97.1% |
| Other amounts receivable | 41 | €18,010 | €52,400 | +€34,390 | +191.0% |
| Cash at bank and in hand | 54/58 | €31,892 | €226,975 | +€195,082 | +611.7% |
| Deferred charges and accrued income | 490/1 | €4,661 | €6,218 | +€1,557 | +33.4% |
| Total equity and liabilities | 10/49 | €164,331 | €363,856 | +€199,524 | +121.4% |
| Equity | 10/15 | €34,074 | €223,011 | +€188,938 | +554.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,074 | €218,011 | +€188,938 | +649.9% |
| Distributable reserves | 133 | €29,074 | €218,011 | +€188,938 | +649.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,257 | €140,844 | +€10,587 | +8.1% |
| Amounts payable after more than one year | 17 | €18,270 | €19,972 | +€1,702 | +9.3% |
| Financial debts | 170/4 | €18,270 | €19,972 | +€1,702 | +9.3% |
| Amounts payable within one year | 42/48 | €111,987 | €120,686 | +€8,699 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €13,274 | €16,287 | +€3,013 | +22.7% |
| Financial debts | 43 | €35,000 | €0 | -€35,000 | -100.0% |
| Credit institutions | 430/8 | €35,000 | €0 | -€35,000 | -100.0% |
| Trade debts | 44 | €18,735 | €26,900 | +€8,165 | +43.6% |
| Suppliers | 440/4 | €18,735 | €26,900 | +€8,165 | +43.6% |
| Taxes, remuneration and social security | 45 | €38,728 | €71,499 | +€32,771 | +84.6% |
| Taxes | 450/3 | €14,508 | €60,729 | +€46,220 | +318.6% |
| Remuneration and social security | 454/9 | €24,220 | €10,770 | -€13,450 | -55.5% |
| Other amounts payable | 47/48 | €6,250 | €6,000 | -€250 | -4.0% |
| Accrued charges and deferred income | 492/3 | €0 | €186 | +€186 | |
| Remuneration, social security and pensions | 62 | €95,887 | €156,477 | +€60,591 | +63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,025 | €28,910 | +€10,885 | +60.4% |
| Other operating charges | 640/8 | €2,447 | €3,556 | +€1,109 | +45.3% |
| Gross operating margin | 9900 | €140,164 | €465,484 | +€325,320 | +232.1% |
| Operating profit (loss) | 9901 | €23,805 | €276,541 | +€252,736 | +1061.7% |
| Financial income | 75/76B | €222 | €2,274 | +€2,053 | +926.7% |
| Recurring financial income | 75 | €222 | €2,274 | +€2,053 | +926.7% |
| Financial charges | 65/66B | €7,734 | €16,259 | +€8,525 | +110.2% |
| Recurring financial charges | 65 | €7,734 | €16,259 | +€8,525 | +110.2% |
| Profit (loss) for the period before taxes | 9903 | €16,293 | €262,556 | +€246,264 | +1511.5% |
| Income taxes | 67/77 | €4,737 | €67,737 | +€63,000 | +1330.0% |
| Profit (loss) for the period | 9904 | €11,556 | €194,820 | +€183,264 | +1585.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,556 | €194,820 | +€183,264 | +1585.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.