LIEN 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.
LIEN OPTICS
Largest movements
- Current investments +€23,495
up €23,495 (+341%), from €6,890 to €30,385
- Tangible fixed assets -€13,795
down €13,795 (-36.2%), from €38,119 to €24,325
- Debts after one year -€11,374
down €11,374 (-34.3%), from €33,151 to €21,777
- Reserves +€10,000
new in 2025: €10,000
- Other debts +€8,785
new in 2025: €8,785
- Tax, wage and social debts +€2,857
up €2,857 (+28.0%), from €10,204 to €13,061
- Trade debts -€1,860
down €1,860 (-11.9%), from €15,578 to €13,717
- Gross operating margin +€9,871
up €9,871 (+40.7%), from €24,265 to €34,136
- Taxes +€3,702
up €3,702 (+274%), from €1,349 to €5,051
- Other operating charges +€2,234
up €2,234 (+192%), from €1,166 to €3,401
- Depreciation -€625
down €625 (-4.1%), from €15,349 to €14,724
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 | €88,000 | €96,690 | +€8,690 | +9.9% |
| Fixed assets | 21/28 | €38,119 | €24,325 | -€13,795 | -36.2% |
| Tangible fixed assets | 22/27 | €38,119 | €24,325 | -€13,795 | -36.2% |
| Plant, machinery and equipment | 23 | €3,522 | €706 | -€2,816 | -80.0% |
| Furniture and vehicles | 24 | €10,512 | €5,547 | -€4,965 | -47.2% |
| Other tangible fixed assets | 26 | €24,086 | €18,071 | -€6,014 | -25.0% |
| Current assets | 29/58 | €49,881 | €72,366 | +€22,485 | +45.1% |
| Stocks and contracts in progress | 3 | €31,122 | €30,733 | -€390 | -1.3% |
| Stocks | 30/36 | €31,122 | €30,733 | -€390 | -1.3% |
| Amounts receivable within one year | 40/41 | €6,079 | €5,573 | -€506 | -8.3% |
| Trade receivables | 40 | - | €4,971 | +€4,971 | |
| Other amounts receivable | 41 | €6,079 | €602 | -€5,477 | -90.1% |
| Current investments | 50/53 | €6,890 | €30,385 | +€23,495 | +341% |
| Cash at bank and in hand | 54/58 | €5,473 | €5,675 | +€203 | +3.7% |
| Deferred charges and accrued income | 490/1 | €317 | - | -€317 | |
| Total equity and liabilities | 10/49 | €88,000 | €96,690 | +€8,690 | +9.9% |
| Equity | 10/15 | €17,869 | €27,977 | +€10,108 | +56.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €2,869 | €2,977 | +€108 | +3.7% |
| Amounts payable | 17/49 | €70,131 | €68,714 | -€1,417 | -2.0% |
| Amounts payable after more than one year | 17 | €33,151 | €21,777 | -€11,374 | -34.3% |
| Financial debts | 170/4 | €33,151 | €21,777 | -€11,374 | -34.3% |
| Amounts payable within one year | 42/48 | €36,980 | €46,937 | +€9,956 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €11,199 | €11,374 | +€175 | +1.6% |
| Trade debts | 44 | €15,578 | €13,717 | -€1,860 | -11.9% |
| Suppliers | 440/4 | €15,578 | €13,717 | -€1,860 | -11.9% |
| Taxes, remuneration and social security | 45 | €10,204 | €13,061 | +€2,857 | +28.0% |
| Taxes | 450/3 | €10,204 | €13,061 | +€2,857 | +28.0% |
| Other amounts payable | 47/48 | - | €8,785 | +€8,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,349 | €14,724 | -€625 | -4.1% |
| Other operating charges | 640/8 | €1,166 | €3,401 | +€2,234 | +192% |
| Gross operating margin | 9900 | €24,265 | €34,136 | +€9,871 | +40.7% |
| Operating profit (loss) | 9901 | €7,750 | €16,011 | +€8,262 | +107% |
| Financial income | 75/76B | €317 | €174 | -€143 | -45.0% |
| Recurring financial income | 75 | €317 | €174 | -€143 | -45.0% |
| Financial charges | 65/66B | €910 | €1,026 | +€116 | +12.8% |
| Recurring financial charges | 65 | €910 | €1,026 | +€116 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €7,156 | €15,159 | +€8,003 | +112% |
| Income taxes | 67/77 | €1,349 | €5,051 | +€3,702 | +274% |
| Profit (loss) for the period | 9904 | €5,807 | €10,108 | +€4,301 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,807 | €10,108 | +€4,301 | +74.1% |
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 28 October 2026 via checked.be.