MD OPTIQUE: 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.
MD OPTIQUE
Largest movements
- Tangible fixed assets +€5,122
new in 2025: €5,122
- Cash +€1,072
up €1,072 (+11.8%), from €9,103 to €10,174
mainly Tax, wage and social debts (+€3,513) and Net result for the year (+€2,210)
- Receivables within one year -€641
down €641 (-6.7%), from €9,532 to €8,890
of which Other amounts receivable: -€1,494
- Tax, wage and social debts +€3,513
up €3,513 (+643.7%), from €546 to €4,058
- Profit (loss) carried forward +€2,210
up €2,210 (+13.1%), from €16,918 to €19,128
- Taxes +€3,215
new in 2025: €3,215
- Gross operating margin +€2,513
up €2,513 (+9.9%), from €25,491 to €28,004
- Staff costs -€1,901
down €1,901 (-8.7%), from €21,832 to €19,931
- Depreciation +€397
up €397 (+44.9%), from €884 to €1,280
- Other operating charges -€316
down €316 (-20.6%), from €1,531 to €1,215
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 | €18,634 | €24,186 | +€5,552 | +29.8% |
| Fixed assets | 21/28 | - | €5,122 | +€5,122 | |
| Tangible fixed assets | 22/27 | - | €5,122 | +€5,122 | |
| Furniture and vehicles | 24 | - | €5,122 | +€5,122 | |
| Current assets | 29/58 | €18,634 | €19,065 | +€430 | +2.3% |
| Amounts receivable within one year | 40/41 | €9,532 | €8,890 | -€641 | -6.7% |
| Trade receivables | 40 | €4,648 | €5,500 | +€853 | +18.3% |
| Other amounts receivable | 41 | €4,884 | €3,390 | -€1,494 | -30.6% |
| Cash at bank and in hand | 54/58 | €9,103 | €10,174 | +€1,072 | +11.8% |
| Total equity and liabilities | 10/49 | €18,634 | €24,186 | +€5,552 | +29.8% |
| Equity | 10/15 | €17,918 | €20,128 | +€2,210 | +12.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,918 | €19,128 | +€2,210 | +13.1% |
| Amounts payable | 17/49 | €716 | €4,058 | +€3,342 | +466.7% |
| Amounts payable within one year | 42/48 | €716 | €4,058 | +€3,342 | +466.7% |
| Trade debts | 44 | €170 | - | -€170 | |
| Suppliers | 440/4 | €170 | - | -€170 | |
| Taxes, remuneration and social security | 45 | €546 | €4,058 | +€3,513 | +643.7% |
| Taxes | 450/3 | €546 | €4,058 | +€3,513 | +643.7% |
| Remuneration, social security and pensions | 62 | €21,832 | €19,931 | -€1,901 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €1,280 | +€397 | +44.9% |
| Other operating charges | 640/8 | €1,531 | €1,215 | -€316 | -20.6% |
| Gross operating margin | 9900 | €25,491 | €28,004 | +€2,513 | +9.9% |
| Operating profit (loss) | 9901 | €1,244 | €5,578 | +€4,334 | +348.4% |
| Financial charges | 65/66B | €153 | €153 | +€1 | +0.4% |
| Recurring financial charges | 65 | €153 | €153 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,091 | €5,425 | +€4,333 | +397.1% |
| Income taxes | 67/77 | - | €3,215 | +€3,215 | |
| Profit (loss) for the period | 9904 | €1,091 | €2,210 | +€1,119 | +102.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,091 | €2,210 | +€1,119 | +102.5% |
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.