NOCYMA OPTIC: 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.
NOCYMA OPTIC
Largest movements
- Intangible fixed assets -€40,102
down €40,102 (-13.3%), from €300,603 to €260,501
- Deferred charges and accrued income -€11,139
down €11,139 (-89.6%), from €12,434 to €1,295
- Cash -€6,989
down €6,989 (-6.7%), from €104,613 to €97,624
mainly Other debts (-€149,133) and Investment in fixed assets (net) (-€6,791)
- Other debts -€149,133
down €149,133 (-33.4%), from €446,875 to €297,742
- Profit (loss) carried forward +€51,193
up €51,193 (+317.8%), from €16,107 to €67,300
- Trade debts +€43,578
up €43,578 (+103.2%), from €42,218 to €85,795
- Gross operating margin +€94,112
up €94,112 (+45.3%), from €207,979 to €302,091
- Staff costs +€90,832
up €90,832 (+103.2%), from €87,973 to €178,805
- Financial charges +€7,379
up €7,379 (+273.6%), from €2,697 to €10,076
of which Non-recurring financial charges: +€6,213
- Depreciation -€5,456
down €5,456 (-10.4%), from €52,443 to €46,988
- Taxes -€3,398
down €3,398 (-23.1%), from €14,693 to €11,295
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 | €532,997 | €473,534 | -€59,463 | -11.2% |
| Fixed assets | 21/28 | €324,602 | €284,405 | -€40,197 | -12.4% |
| Intangible fixed assets | 21 | €300,603 | €260,501 | -€40,102 | -13.3% |
| Tangible fixed assets | 22/27 | €7,919 | €7,825 | -€94 | -1.2% |
| Plant, machinery and equipment | 23 | - | €1,833 | +€1,833 | |
| Furniture and vehicles | 24 | €7,919 | €1,810 | -€6,109 | -77.1% |
| Other tangible fixed assets | 26 | - | €4,181 | +€4,181 | |
| Financial fixed assets | 28 | €16,080 | €16,080 | = | 0.0% |
| Current assets | 29/58 | €208,395 | €189,128 | -€19,266 | -9.2% |
| Stocks and contracts in progress | 3 | €67,058 | €70,682 | +€3,625 | +5.4% |
| Stocks | 30/36 | €67,058 | €70,682 | +€3,625 | +5.4% |
| Amounts receivable within one year | 40/41 | €24,290 | €19,527 | -€4,763 | -19.6% |
| Trade receivables | 40 | €24,290 | €9,373 | -€14,917 | -61.4% |
| Other amounts receivable | 41 | - | €10,153 | +€10,153 | |
| Cash at bank and in hand | 54/58 | €104,613 | €97,624 | -€6,989 | -6.7% |
| Deferred charges and accrued income | 490/1 | €12,434 | €1,295 | -€11,139 | -89.6% |
| Total equity and liabilities | 10/49 | €532,997 | €473,534 | -€59,463 | -11.2% |
| Equity | 10/15 | €21,107 | €72,300 | +€51,193 | +242.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,107 | €67,300 | +€51,193 | +317.8% |
| Amounts payable | 17/49 | €511,889 | €401,233 | -€110,656 | -21.6% |
| Amounts payable within one year | 42/48 | €511,889 | €401,233 | -€110,656 | -21.6% |
| Trade debts | 44 | €42,218 | €85,795 | +€43,578 | +103.2% |
| Suppliers | 440/4 | €42,218 | €85,795 | +€43,578 | +103.2% |
| Taxes, remuneration and social security | 45 | €22,796 | €17,696 | -€5,101 | -22.4% |
| Taxes | 450/3 | €22,796 | €17,696 | -€5,101 | -22.4% |
| Other amounts payable | 47/48 | €446,875 | €297,742 | -€149,133 | -33.4% |
| Non-recurring operating income | 76A | - | €11,400 | +€11,400 | |
| Remuneration, social security and pensions | 62 | €87,973 | €178,805 | +€90,832 | +103.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,443 | €46,988 | -€5,456 | -10.4% |
| Other operating charges | 640/8 | €1,257 | €3,893 | +€2,636 | +209.8% |
| Non-recurring operating charges | 66A | €113 | - | -€113 | |
| Gross operating margin | 9900 | €207,979 | €302,091 | +€94,112 | +45.3% |
| Operating profit (loss) | 9901 | €66,193 | €72,406 | +€6,212 | +9.4% |
| Financial income | 75/76B | €485 | €158 | -€327 | -67.4% |
| Recurring financial income | 75 | €485 | €158 | -€327 | -67.4% |
| Financial charges | 65/66B | €2,697 | €10,076 | +€7,379 | +273.6% |
| Recurring financial charges | 65 | €2,697 | €3,862 | +€1,166 | +43.2% |
| Non-recurring financial charges | 66B | - | €6,213 | +€6,213 | |
| Profit (loss) for the period before taxes | 9903 | €63,982 | €62,488 | -€1,494 | -2.3% |
| Income taxes | 67/77 | €14,693 | €11,295 | -€3,398 | -23.1% |
| Profit (loss) for the period | 9904 | €49,289 | €51,193 | +€1,904 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,289 | €51,193 | +€1,904 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.