FULL OPTION SERVICES: 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.
FULL OPTION SERVICES
Largest movements
- Tangible fixed assets -€47,716
down €47,716 (-12.4%), from €383,469 to €335,753
of which Land and buildings: -€43,647
- Receivables within one year +€7,158
up €7,158 (+101%), from €7,072 to €14,230
of which Trade receivables: +€7,157
- Cash -€6,967
down €6,967 (-44.1%), from €15,787 to €8,820
mainly Debts after one year (-€56,695) and Receivables within one year (-€7,158)
- Debts after one year -€56,695
down €56,695 (-14.6%), from €387,658 to €330,963
- Trade debts +€9,594
up €9,594 (+128%), from €7,512 to €17,106
- Profit (loss) carried forward +€5,490
up €5,490 (+6.5%), from -€84,801 to -€79,311
- Investment grants -€4,321
down €4,321 (-28.1%), from €15,394 to €11,073
- Financial charges -€1,352
down €1,352 (-17.1%), from €7,906 to €6,554
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 | €412,334 | €365,055 | -€47,279 | -11.5% |
| Fixed assets | 21/28 | €383,719 | €336,003 | -€47,716 | -12.4% |
| Tangible fixed assets | 22/27 | €383,469 | €335,753 | -€47,716 | -12.4% |
| Land and buildings | 22 | €364,009 | €320,362 | -€43,647 | -12.0% |
| Plant, machinery and equipment | 23 | €8,093 | €6,801 | -€1,292 | -16.0% |
| Furniture and vehicles | 24 | €11,367 | €8,590 | -€2,777 | -24.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €28,615 | €29,052 | +€437 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,072 | €14,230 | +€7,158 | +101% |
| Trade receivables | 40 | €4,723 | €11,880 | +€7,157 | +152% |
| Other amounts receivable | 41 | €2,349 | €2,350 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €15,787 | €8,820 | -€6,967 | -44.1% |
| Deferred charges and accrued income | 490/1 | €5,756 | €6,002 | +€246 | +4.3% |
| Total equity and liabilities | 10/49 | €412,334 | €365,055 | -€47,279 | -11.5% |
| Equity | 10/15 | -€48,947 | -€47,778 | +€1,169 | +2.4% |
| Contributions | 10/11 | €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 | -€84,801 | -€79,311 | +€5,490 | +6.5% |
| Investment grants | 15 | €15,394 | €11,073 | -€4,321 | -28.1% |
| Amounts payable | 17/49 | €461,281 | €412,833 | -€48,448 | -10.5% |
| Amounts payable after more than one year | 17 | €387,658 | €330,963 | -€56,695 | -14.6% |
| Financial debts | 170/4 | €387,658 | €330,963 | -€56,695 | -14.6% |
| Amounts payable within one year | 42/48 | €73,623 | €81,870 | +€8,247 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €58,689 | €59,456 | +€767 | +1.3% |
| Trade debts | 44 | €7,512 | €17,106 | +€9,594 | +128% |
| Suppliers | 440/4 | €7,512 | €17,106 | +€9,594 | +128% |
| Taxes, remuneration and social security | 45 | €7,422 | €5,309 | -€2,113 | -28.5% |
| Taxes | 450/3 | €6,396 | €5,309 | -€1,087 | -17.0% |
| Remuneration and social security | 454/9 | €1,026 | - | -€1,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,818 | €47,716 | -€102 | -0.2% |
| Other operating charges | 640/8 | €6,740 | €6,952 | +€212 | +3.1% |
| Gross operating margin | 9900 | €62,022 | €62,389 | +€367 | +0.6% |
| Operating profit (loss) | 9901 | €7,464 | €7,722 | +€258 | +3.5% |
| Financial income | 75/76B | €4,559 | €4,321 | -€238 | -5.2% |
| Recurring financial income | 75 | €4,559 | €4,321 | -€238 | -5.2% |
| Financial charges | 65/66B | €7,906 | €6,554 | -€1,352 | -17.1% |
| Recurring financial charges | 65 | €7,906 | €6,554 | -€1,352 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €4,117 | €5,490 | +€1,373 | +33.3% |
| Income taxes | 67/77 | -€490 | - | +€490 | |
| Profit (loss) for the period | 9904 | €4,607 | €5,490 | +€883 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,607 | €5,490 | +€883 | +19.2% |
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 16 October 2026 via checked.be.