MY 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.
MY OPTIC
Largest movements
- Cash +€23,405
up €23,405 (+16.7%), from €140,537 to €163,942
mainly Other debts (+€112,255) and Net result for the year (+€30,052)
- Tangible fixed assets -€8,250
no longer reported in 2025 (was €8,250)
- Profit (loss) carried forward -€126,947
down €126,947 (-99.6%), from €127,509 to €562
- Other debts +€112,255
up €112,255 (+415.3%), from €27,031 to €139,286
- Tax, wage and social debts +€27,072
up €27,072 (+229.5%), from €11,797 to €38,869
of which Taxes: +€25,475
- Staff costs +€21,488
up €21,488 (+54.2%), from €39,644 to €61,132
- Taxes +€19,582
up €19,582 (+289.5%), from €6,765 to €26,347
- Gross operating margin +€3,613
up €3,613 (+3.3%), from €110,596 to €114,209
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 | €175,859 | €189,169 | +€13,310 | +7.6% |
| Fixed assets | 21/28 | €9,350 | €1,100 | -€8,250 | -88.2% |
| Tangible fixed assets | 22/27 | €8,250 | - | -€8,250 | |
| Furniture and vehicles | 24 | €8,250 | - | -€8,250 | |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €166,509 | €188,069 | +€21,560 | +12.9% |
| Amounts receivable within one year | 40/41 | €25,972 | €24,127 | -€1,845 | -7.1% |
| Trade receivables | 40 | €16,036 | €18,127 | +€2,091 | +13.0% |
| Other amounts receivable | 41 | €9,936 | €6,000 | -€3,936 | -39.6% |
| Cash at bank and in hand | 54/58 | €140,537 | €163,942 | +€23,405 | +16.7% |
| Total equity and liabilities | 10/49 | €175,859 | €189,169 | +€13,310 | +7.6% |
| Equity | 10/15 | €132,509 | €5,562 | -€126,947 | -95.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,509 | €562 | -€126,947 | -99.6% |
| Amounts payable | 17/49 | €43,350 | €183,607 | +€140,257 | +323.5% |
| Amounts payable within one year | 42/48 | €43,350 | €183,607 | +€140,257 | +323.5% |
| Trade debts | 44 | €4,522 | €5,452 | +€930 | +20.6% |
| Suppliers | 440/4 | €4,522 | €5,452 | +€930 | +20.6% |
| Taxes, remuneration and social security | 45 | €11,797 | €38,869 | +€27,072 | +229.5% |
| Taxes | 450/3 | €8,457 | €33,932 | +€25,475 | +301.2% |
| Remuneration and social security | 454/9 | €3,340 | €4,937 | +€1,597 | +47.8% |
| Other amounts payable | 47/48 | €27,031 | €139,286 | +€112,255 | +415.3% |
| Remuneration, social security and pensions | 62 | €39,644 | €61,132 | +€21,488 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,250 | €8,250 | = | 0.0% |
| Other operating charges | 640/8 | €1,164 | €524 | -€640 | -55.0% |
| Gross operating margin | 9900 | €110,596 | €114,209 | +€3,613 | +3.3% |
| Operating profit (loss) | 9901 | €61,538 | €44,303 | -€17,235 | -28.0% |
| Financial income | 75/76B | €12,838 | €12,382 | -€456 | -3.6% |
| Recurring financial income | 75 | €12,838 | €12,382 | -€456 | -3.6% |
| Non-recurring financial income | 76B | €12,838 | €12,382 | -€456 | -3.6% |
| Financial charges | 65/66B | €153 | €286 | +€133 | +86.9% |
| Recurring financial charges | 65 | €153 | €286 | +€133 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €74,223 | €56,399 | -€17,824 | -24.0% |
| Income taxes | 67/77 | €6,765 | €26,347 | +€19,582 | +289.5% |
| Profit (loss) for the period | 9904 | €67,458 | €30,052 | -€37,406 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,458 | €30,052 | -€37,406 | -55.5% |
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 7 October 2026 via checked.be.