KB OPTIC: what changed
Two fiscal 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.
KB OPTIC
Largest movements
- Financial fixed assets -€18,330
no longer reported in 2025 (was €18,330)
- Receivables within one year +€13,840
new in 2025: €13,840
- Cash +€6,026
up €6,026 (+61.6%), from €9,785 to €15,811
mainly Investment in fixed assets (net) (+€18,330) and Net result for the year (+€13,672)
- Stocks and contracts -€2,225
down €2,225 (-6.5%), from €34,281 to €32,056
- Other debts -€26,653
down €26,653 (-6.3%), from €422,846 to €396,194
- Profit (loss) carried forward +€13,672
up €13,672 (+3.4%), from -€399,553 to -€385,881
- Trade debts +€13,066
up €13,066 (+86.4%), from €15,126 to €28,192
- Gross operating margin +€9,216
up €9,216 (+183.4%), from €5,026 to €14,241
- Financial income +€736
up €736 (+1888.2%), from €39 to €775
- Financial charges +€410
up €410 (+80.2%), from €511 to €921
- Other operating charges +€400
new in 2025: €400
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 | €62,419 | €62,095 | -€324 | -0.5% |
| Fixed assets | 21/28 | €18,353 | - | -€18,353 | |
| Tangible fixed assets | 22/27 | €23 | - | -€23 | |
| Furniture and vehicles | 24 | €23 | - | -€23 | |
| Financial fixed assets | 28 | €18,330 | - | -€18,330 | |
| Current assets | 29/58 | €44,066 | €62,095 | +€18,029 | +40.9% |
| Stocks and contracts in progress | 3 | €34,281 | €32,056 | -€2,225 | -6.5% |
| Stocks | 30/36 | €34,281 | €32,056 | -€2,225 | -6.5% |
| Amounts receivable within one year | 40/41 | - | €13,840 | +€13,840 | |
| Trade receivables | 40 | - | €13,840 | +€13,840 | |
| Cash at bank and in hand | 54/58 | €9,785 | €15,811 | +€6,026 | +61.6% |
| Deferred charges and accrued income | 490/1 | - | €388 | +€388 | |
| Total equity and liabilities | 10/49 | €62,419 | €62,095 | -€324 | -0.5% |
| Equity | 10/15 | -€380,953 | -€367,281 | +€13,672 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€399,553 | -€385,881 | +€13,672 | +3.4% |
| Amounts payable | 17/49 | €443,372 | €429,376 | -€13,996 | -3.2% |
| Amounts payable within one year | 42/48 | €443,291 | €429,376 | -€13,915 | -3.1% |
| Trade debts | 44 | €15,126 | €28,192 | +€13,066 | +86.4% |
| Suppliers | 440/4 | €15,126 | €28,192 | +€13,066 | +86.4% |
| Taxes, remuneration and social security | 45 | €5,319 | €4,990 | -€329 | -6.2% |
| Taxes | 450/3 | €5,319 | €4,990 | -€329 | -6.2% |
| Other amounts payable | 47/48 | €422,846 | €396,194 | -€26,653 | -6.3% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €23 | -€46 | -66.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€45 | - | +€45 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €5,026 | €14,241 | +€9,216 | +183.4% |
| Operating profit (loss) | 9901 | €5,002 | €13,818 | +€8,817 | +176.3% |
| Financial income | 75/76B | €39 | €775 | +€736 | +1888.2% |
| Recurring financial income | 75 | €39 | €775 | +€736 | +1888.2% |
| Financial charges | 65/66B | €511 | €921 | +€410 | +80.2% |
| Recurring financial charges | 65 | €511 | €921 | +€410 | +80.2% |
| Profit (loss) for the period before taxes | 9903 | €4,529 | €13,672 | +€9,143 | +201.9% |
| Profit (loss) for the period | 9904 | €4,529 | €13,672 | +€9,143 | +201.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,529 | €13,672 | +€9,143 | +201.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.