NET 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.
NET OPTIQUE
Largest movements
- Tangible fixed assets -€6,833
down €6,833 (-56.8%), from €12,021 to €5,188
- Cash -€2,085
down €2,085 (-27.3%), from €7,644 to €5,559
mainly Net result for the year (-€5,967) and Tax, wage and social debts (-€5,426)
- Stocks and contracts -€2,055
down €2,055 (-11.1%), from €18,445 to €16,390
- Deferred charges and accrued income +€1,273
new in 2025: €1,273
- Receivables within one year -€1,196
down €1,196 (-33.8%), from €3,541 to €2,345
- Profit (loss) carried forward -€5,967
down €5,967, from €3,664 to -€2,303
- Tax, wage and social debts -€5,426
down €5,426 (-35.8%), from €15,166 to €9,739
of which Remuneration and social security: -€6,971
- Other debts +€5,344
up €5,344 (+48.2%), from €11,095 to €16,439
- Advances received -€3,313
down €3,313 (-77.3%), from €4,284 to €972
- Trade debts -€1,769
down €1,769 (-29.6%), from €5,972 to €4,203
- Gross operating margin -€17,922
down €17,922 (-75.9%), from €23,604 to €5,682
- Other operating charges -€14,259
down €14,259 (-87.6%), from €16,280 to €2,021
- Depreciation +€533
up €533 (+8.2%), from €6,534 to €7,066
- Financial charges +€451
up €451 (+69.0%), from €654 to €1,106
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 | €42,381 | €31,251 | -€11,130 | -26.3% |
| Formation expenses | 20 | €729 | €496 | -€233 | -32.0% |
| Fixed assets | 21/28 | €12,021 | €5,188 | -€6,833 | -56.8% |
| Tangible fixed assets | 22/27 | €12,021 | €5,188 | -€6,833 | -56.8% |
| Plant, machinery and equipment | 23 | €12,021 | €5,188 | -€6,833 | -56.8% |
| Current assets | 29/58 | €29,630 | €25,567 | -€4,064 | -13.7% |
| Stocks and contracts in progress | 3 | €18,445 | €16,390 | -€2,055 | -11.1% |
| Stocks | 30/36 | €18,445 | €16,390 | -€2,055 | -11.1% |
| Amounts receivable within one year | 40/41 | €3,541 | €2,345 | -€1,196 | -33.8% |
| Trade receivables | 40 | €3,541 | €2,345 | -€1,196 | -33.8% |
| Cash at bank and in hand | 54/58 | €7,644 | €5,559 | -€2,085 | -27.3% |
| Deferred charges and accrued income | 490/1 | - | €1,273 | +€1,273 | |
| Total equity and liabilities | 10/49 | €42,381 | €31,251 | -€11,130 | -26.3% |
| Equity | 10/15 | €5,864 | -€103 | -€5,967 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,664 | -€2,303 | -€5,967 | |
| Amounts payable | 17/49 | €36,517 | €31,354 | -€5,163 | -14.1% |
| Amounts payable within one year | 42/48 | €36,517 | €31,354 | -€5,163 | -14.1% |
| Trade debts | 44 | €5,972 | €4,203 | -€1,769 | -29.6% |
| Suppliers | 440/4 | €5,972 | €4,203 | -€1,769 | -29.6% |
| Advances received on contracts in progress | 46 | €4,284 | €972 | -€3,313 | -77.3% |
| Taxes, remuneration and social security | 45 | €15,166 | €9,739 | -€5,426 | -35.8% |
| Taxes | 450/3 | €8,195 | €9,739 | +€1,545 | +18.8% |
| Remuneration and social security | 454/9 | €6,971 | - | -€6,971 | |
| Other amounts payable | 47/48 | €11,095 | €16,439 | +€5,344 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,534 | €7,066 | +€533 | +8.2% |
| Other operating charges | 640/8 | €16,280 | €2,021 | -€14,259 | -87.6% |
| Gross operating margin | 9900 | €23,604 | €5,682 | -€17,922 | -75.9% |
| Operating profit (loss) | 9901 | €790 | -€3,405 | -€4,196 | |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €654 | €1,106 | +€451 | +69.0% |
| Recurring financial charges | 65 | €654 | €1,106 | +€451 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €151 | -€4,511 | -€4,662 | |
| Income taxes | 67/77 | €1,580 | €1,456 | -€124 | -7.9% |
| Profit (loss) for the period | 9904 | -€1,429 | -€5,967 | -€4,538 | -317.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,429 | -€5,967 | -€4,538 | -317.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.