FIGO 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.
FIGO OPTICS
Largest movements
- Cash +€27,276
up €27,276 (+20.2%), from €135,281 to €162,557
mainly Net result for the year (+€39,502) and Tax, wage and social debts (+€11,177)
- Tangible fixed assets -€10,363
down €10,363 (-22.7%), from €45,733 to €35,370
of which Plant, machinery and equipment: -€7,483
- Receivables within one year +€7,858
up €7,858 (+95.1%), from €8,265 to €16,122
of which Other amounts receivable: +€6,267
- Stocks and contracts -€4,600
down €4,600 (-6.5%), from €70,609 to €66,009
- Reserves +€39,502
up €39,502 (+21.2%), from €186,254 to €225,756
- Other debts -€17,857
down €17,857 (-79.5%), from €22,453 to €4,596
- Trade debts -€12,493
down €12,493 (-50.4%), from €24,774 to €12,281
- Tax, wage and social debts +€11,177
up €11,177 (+98.8%), from €11,318 to €22,495
of which Taxes: +€13,677
- Gross operating margin -€17,459
down €17,459 (-21.9%), from €79,564 to €62,105
- Taxes -€4,187
down €4,187 (-28.9%), from €14,475 to €10,289
- Depreciation +€2,841
up €2,841 (+37.8%), from €7,522 to €10,363
- Other operating charges -€1,839
down €1,839 (-60.3%), from €3,050 to €1,211
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 | €260,953 | €283,207 | +€22,254 | +8.5% |
| Fixed assets | 21/28 | €45,733 | €35,370 | -€10,363 | -22.7% |
| Tangible fixed assets | 22/27 | €45,733 | €35,370 | -€10,363 | -22.7% |
| Land and buildings | 22 | - | €4,237 | +€4,237 | |
| Plant, machinery and equipment | 23 | €32,441 | €24,958 | -€7,483 | -23.1% |
| Furniture and vehicles | 24 | €8,416 | €6,176 | -€2,240 | -26.6% |
| Other tangible fixed assets | 26 | €4,876 | - | -€4,876 | |
| Current assets | 29/58 | €215,220 | €247,837 | +€32,617 | +15.2% |
| Stocks and contracts in progress | 3 | €70,609 | €66,009 | -€4,600 | -6.5% |
| Stocks | 30/36 | €70,609 | €66,009 | -€4,600 | -6.5% |
| Amounts receivable within one year | 40/41 | €8,265 | €16,122 | +€7,858 | +95.1% |
| Trade receivables | 40 | €7,706 | €9,297 | +€1,591 | +20.6% |
| Other amounts receivable | 41 | €559 | €6,826 | +€6,267 | +1,122% |
| Cash at bank and in hand | 54/58 | €135,281 | €162,557 | +€27,276 | +20.2% |
| Deferred charges and accrued income | 490/1 | €1,065 | €3,149 | +€2,084 | +196% |
| Total equity and liabilities | 10/49 | €260,953 | €283,207 | +€22,254 | +8.5% |
| Equity | 10/15 | €192,254 | €231,756 | +€39,502 | +20.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €186,254 | €225,756 | +€39,502 | +21.2% |
| Distributable reserves | 133 | €186,254 | €225,756 | +€39,502 | +21.2% |
| Amounts payable | 17/49 | €68,699 | €51,452 | -€17,247 | -25.1% |
| Amounts payable within one year | 42/48 | €68,699 | €51,452 | -€17,247 | -25.1% |
| Trade debts | 44 | €24,774 | €12,281 | -€12,493 | -50.4% |
| Suppliers | 440/4 | €24,774 | €12,281 | -€12,493 | -50.4% |
| Advances received on contracts in progress | 46 | €10,154 | €12,079 | +€1,925 | +19.0% |
| Taxes, remuneration and social security | 45 | €11,318 | €22,495 | +€11,177 | +98.8% |
| Taxes | 450/3 | €8,818 | €22,495 | +€13,677 | +155% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €22,453 | €4,596 | -€17,857 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,522 | €10,363 | +€2,841 | +37.8% |
| Other operating charges | 640/8 | €3,050 | €1,211 | -€1,839 | -60.3% |
| Gross operating margin | 9900 | €79,564 | €62,105 | -€17,459 | -21.9% |
| Operating profit (loss) | 9901 | €68,993 | €50,531 | -€18,462 | -26.8% |
| Financial income | 75/76B | - | €451 | +€451 | |
| Recurring financial income | 75 | - | €451 | +€451 | |
| Financial charges | 65/66B | €515 | €1,191 | +€676 | +131% |
| Recurring financial charges | 65 | €515 | €1,191 | +€676 | +131% |
| Profit (loss) for the period before taxes | 9903 | €68,477 | €49,790 | -€18,687 | -27.3% |
| Income taxes | 67/77 | €14,475 | €10,289 | -€4,187 | -28.9% |
| Profit (loss) for the period | 9904 | €54,002 | €39,502 | -€14,500 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,002 | €39,502 | -€14,500 | -26.9% |
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 19 October 2026 via checked.be.