GREEN 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.
GREEN OPTIC
Largest movements
- Tangible fixed assets -€1,396
down €1,396 (-4.9%), from €28,753 to €27,357
of which Plant, machinery and equipment: -€1,165
- Receivables within one year -€692
down €692 (-98.3%), from €704 to €12
- Profit (loss) carried forward -€6,069
down €6,069 (-5.1%), from -€118,714 to -€124,783
- Other debts +€3,898
up €3,898 (+2.7%), from €144,019 to €147,917
- Gross operating margin -€2,839
down €2,839, from €504 to -€2,336
- Depreciation +€228
up €228 (+19.5%), from €1,169 to €1,396
- Other operating charges +€70
up €70 (+3.1%), from €2,225 to €2,295
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 | €45,521 | €43,225 | -€2,296 | -5.0% |
| Fixed assets | 21/28 | €28,753 | €27,357 | -€1,396 | -4.9% |
| Tangible fixed assets | 22/27 | €28,753 | €27,357 | -€1,396 | -4.9% |
| Land and buildings | 22 | €22,310 | €22,310 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,212 | €5,047 | -€1,165 | -18.8% |
| Furniture and vehicles | 24 | €231 | - | -€231 | |
| Current assets | 29/58 | €16,767 | €15,868 | -€899 | -5.4% |
| Stocks and contracts in progress | 3 | €15,128 | €14,732 | -€396 | -2.6% |
| Stocks | 30/36 | €15,128 | €14,732 | -€396 | -2.6% |
| Amounts receivable within one year | 40/41 | €704 | €12 | -€692 | -98.3% |
| Other amounts receivable | 41 | €704 | €12 | -€692 | -98.3% |
| Cash at bank and in hand | 54/58 | €127 | €309 | +€182 | +143% |
| Deferred charges and accrued income | 490/1 | €809 | €815 | +€7 | +0.8% |
| Total equity and liabilities | 10/49 | €45,521 | €43,225 | -€2,296 | -5.0% |
| Equity | 10/15 | -€100,122 | -€106,191 | -€6,069 | -6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,714 | -€124,783 | -€6,069 | -5.1% |
| Amounts payable | 17/49 | €145,643 | €149,417 | +€3,774 | +2.6% |
| Amounts payable within one year | 42/48 | €145,643 | €149,417 | +€3,774 | +2.6% |
| Trade debts | 44 | €1,624 | €1,500 | -€124 | -7.7% |
| Suppliers | 440/4 | €1,624 | €1,500 | -€124 | -7.7% |
| Other amounts payable | 47/48 | €144,019 | €147,917 | +€3,898 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,169 | €1,396 | +€228 | +19.5% |
| Other operating charges | 640/8 | €2,225 | €2,295 | +€70 | +3.1% |
| Gross operating margin | 9900 | €504 | -€2,336 | -€2,839 | |
| Operating profit (loss) | 9901 | -€2,890 | -€6,027 | -€3,137 | -109% |
| Financial charges | 65/66B | €39 | €43 | +€4 | +11.4% |
| Recurring financial charges | 65 | €39 | €43 | +€4 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,928 | -€6,069 | -€3,141 | -107% |
| Profit (loss) for the period | 9904 | -€2,928 | -€6,069 | -€3,141 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,928 | -€6,069 | -€3,141 | -107% |
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 15 October 2026 via checked.be.