France - Optic: 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.
France - Optic
Largest movements
- Receivables within one year -€15,938
down €15,938 (-59.9%), from €26,609 to €10,671
of which Other amounts receivable: -€15,324
- Tangible fixed assets -€3,221
down €3,221 (-3.0%), from €105,793 to €102,572
of which Leasing and similar rights: -€4,850
- Debts after one year -€21,214
no longer reported in 2025 (was €21,214)
- Profit (loss) carried forward +€15,430
up €15,430 (+10.9%), from €142,070 to €157,501
- Provisions -€15,066
no longer reported in 2025 (was €15,066)
- Trade debts +€6,526
up €6,526 (+73.0%), from €8,935 to €15,462
- Tax, wage and social debts -€4,156
down €4,156 (-33.2%), from €12,516 to €8,360
of which Remuneration and social security: -€3,328
- Other operating charges -€12,526
down €12,526 (-92.5%), from €13,543 to €1,017
- Staff costs +€9,591
up €9,591 (+60.8%), from €15,775 to €25,367
- Provisions -€7,566
no longer reported in 2025 (was €7,566)
- Gross operating margin -€5,900
down €5,900 (-9.5%), from €62,389 to €56,489
- Depreciation +€1,010
up €1,010 (+8.4%), from €12,072 to €13,081
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 | €252,386 | €230,378 | -€22,009 | -8.7% |
| Fixed assets | 21/28 | €105,793 | €102,672 | -€3,121 | -3.0% |
| Tangible fixed assets | 22/27 | €105,793 | €102,572 | -€3,221 | -3.0% |
| Plant, machinery and equipment | 23 | €11,198 | €6,526 | -€4,672 | -41.7% |
| Furniture and vehicles | 24 | - | €6,301 | +€6,301 | |
| Leasing and similar rights | 25 | €94,595 | €89,745 | -€4,850 | -5.1% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €146,594 | €127,706 | -€18,887 | -12.9% |
| Stocks and contracts in progress | 3 | €44,550 | €42,043 | -€2,507 | -5.6% |
| Stocks | 30/36 | €44,550 | €42,043 | -€2,507 | -5.6% |
| Amounts receivable within one year | 40/41 | €26,609 | €10,671 | -€15,938 | -59.9% |
| Trade receivables | 40 | €7,394 | €6,779 | -€615 | -8.3% |
| Other amounts receivable | 41 | €19,215 | €3,891 | -€15,324 | -79.7% |
| Cash at bank and in hand | 54/58 | €73,868 | €72,408 | -€1,460 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,567 | €2,584 | +€1,018 | +65.0% |
| Total equity and liabilities | 10/49 | €252,386 | €230,378 | -€22,009 | -8.7% |
| Equity | 10/15 | €162,521 | €177,952 | +€15,430 | +9.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,070 | €157,501 | +€15,430 | +10.9% |
| Provisions and deferred taxes | 16 | €15,066 | - | -€15,066 | |
| Provisions for liabilities and charges | 160/5 | €15,066 | - | -€15,066 | |
| Major repairs and maintenance | 162 | €10,066 | - | -€10,066 | |
| Other liabilities and charges | 164/5 | €5,000 | - | -€5,000 | |
| Amounts payable | 17/49 | €74,799 | €52,426 | -€22,373 | -29.9% |
| Amounts payable after more than one year | 17 | €21,214 | - | -€21,214 | |
| Financial debts | 170/4 | €21,214 | - | -€21,214 | |
| Amounts payable within one year | 42/48 | €53,395 | €52,236 | -€1,159 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €31,944 | €28,415 | -€3,529 | -11.0% |
| Trade debts | 44 | €8,935 | €15,462 | +€6,526 | +73.0% |
| Suppliers | 440/4 | €8,935 | €15,462 | +€6,526 | +73.0% |
| Taxes, remuneration and social security | 45 | €12,516 | €8,360 | -€4,156 | -33.2% |
| Taxes | 450/3 | €7,921 | €7,092 | -€828 | -10.5% |
| Remuneration and social security | 454/9 | €4,595 | €1,267 | -€3,328 | -72.4% |
| Accrued charges and deferred income | 492/3 | €190 | €190 | = | 0.0% |
| Non-recurring operating income | 76A | - | €15,066 | +€15,066 | |
| Remuneration, social security and pensions | 62 | €15,775 | €25,367 | +€9,591 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,072 | €13,081 | +€1,010 | +8.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,566 | - | -€7,566 | |
| Other operating charges | 640/8 | €13,543 | €1,017 | -€12,526 | -92.5% |
| Non-recurring operating charges | 66A | €52 | - | -€52 | |
| Gross operating margin | 9900 | €62,389 | €56,489 | -€5,900 | -9.5% |
| Operating profit (loss) | 9901 | €13,381 | €17,024 | +€3,643 | +27.2% |
| Financial income | 75/76B | €134 | €201 | +€67 | +49.7% |
| Recurring financial income | 75 | €134 | €201 | +€67 | +49.7% |
| Financial charges | 65/66B | €885 | €1,795 | +€910 | +103% |
| Recurring financial charges | 65 | €885 | €1,795 | +€910 | +103% |
| Profit (loss) for the period before taxes | 9903 | €12,631 | €15,430 | +€2,799 | +22.2% |
| Profit (loss) for the period | 9904 | €12,631 | €15,430 | +€2,799 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,631 | €15,430 | +€2,799 | +22.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.