G-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.
G-OPTICS
Largest movements
- Cash +€61,633
up €61,633 (+263.6%), from €23,380 to €85,013
mainly Current investments (+€51,014) and Tax, wage and social debts (+€6,586)
- Current investments -€51,014
no longer reported in 2025 (was €51,014)
- Receivables within one year -€2,747
no longer reported in 2025 (was €2,747)
- Tax, wage and social debts +€6,586
up €6,586 (+2261.0%), from €291 to €6,877
of which Taxes: +€3,901
- Reserves +€4,599
up €4,599 (+9.6%), from €47,792 to €52,391
- Other debts -€3,000
down €3,000 (-15.3%), from €19,644 to €16,644
- Staff costs +€18,876
new in 2025: €18,876
- Gross operating margin +€15,963
up €15,963 (+151.9%), from €10,511 to €26,474
- Taxes -€724
down €724 (-19.6%), from €3,701 to €2,976
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 | €80,978 | €88,863 | +€7,885 | +9.7% |
| Fixed assets | 21/28 | €416 | €106 | -€310 | -74.5% |
| Tangible fixed assets | 22/27 | €416 | €106 | -€310 | -74.5% |
| Furniture and vehicles | 24 | €416 | €106 | -€310 | -74.5% |
| Current assets | 29/58 | €80,562 | €88,757 | +€8,195 | +10.2% |
| Amounts receivable within one year | 40/41 | €2,747 | - | -€2,747 | |
| Other amounts receivable | 41 | €2,747 | - | -€2,747 | |
| Current investments | 50/53 | €51,014 | - | -€51,014 | |
| Cash at bank and in hand | 54/58 | €23,380 | €85,013 | +€61,633 | +263.6% |
| Deferred charges and accrued income | 490/1 | €3,420 | €3,743 | +€323 | +9.4% |
| Total equity and liabilities | 10/49 | €80,978 | €88,863 | +€7,885 | +9.7% |
| Equity | 10/15 | €60,192 | €64,791 | +€4,599 | +7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,792 | €52,391 | +€4,599 | +9.6% |
| Distributable reserves | 133 | €47,792 | €52,391 | +€4,599 | +9.6% |
| Amounts payable | 17/49 | €20,786 | €24,072 | +€3,286 | +15.8% |
| Amounts payable within one year | 42/48 | €20,399 | €23,672 | +€3,273 | +16.0% |
| Trade debts | 44 | €464 | €152 | -€312 | -67.3% |
| Suppliers | 440/4 | €464 | €152 | -€312 | -67.3% |
| Taxes, remuneration and social security | 45 | €291 | €6,877 | +€6,586 | +2261.0% |
| Taxes | 450/3 | €291 | €4,192 | +€3,901 | +1339.2% |
| Remuneration and social security | 454/9 | - | €2,685 | +€2,685 | |
| Other amounts payable | 47/48 | €19,644 | €16,644 | -€3,000 | -15.3% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | - | €18,876 | +€18,876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €310 | = | 0.0% |
| Other operating charges | 640/8 | €916 | €911 | -€5 | -0.5% |
| Gross operating margin | 9900 | €10,511 | €26,474 | +€15,963 | +151.9% |
| Operating profit (loss) | 9901 | €9,285 | €6,377 | -€2,908 | -31.3% |
| Financial income | 75/76B | €1,492 | €1,313 | -€179 | -12.0% |
| Recurring financial income | 75 | €1,492 | €1,313 | -€179 | -12.0% |
| Financial charges | 65/66B | €116 | €114 | -€2 | -2.0% |
| Recurring financial charges | 65 | €116 | €114 | -€2 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,660 | €7,576 | -€3,085 | -28.9% |
| Income taxes | 67/77 | €3,701 | €2,976 | -€724 | -19.6% |
| Profit (loss) for the period | 9904 | €6,960 | €4,599 | -€2,360 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,960 | €4,599 | -€2,360 | -33.9% |
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 10 October 2026 via checked.be.