NUTS 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.
NUTS OPTIQUE
Largest movements
- Tangible fixed assets -€50,555
down €50,555 (-6.3%), from €799,956 to €749,401
of which Land and buildings: -€48,756
- Cash +€26,915
up €26,915 (+198.2%), from €13,583 to €40,498
mainly Other debts (+€79,881) and Depreciation (+€54,460)
- Other debts +€79,881
up €79,881 (+162.2%), from €49,241 to €129,122
- Debts after one year -€66,298
down €66,298 (-12.9%), from €513,703 to €447,405
- Reserves -€46,957
down €46,957 (-21.5%), from €218,639 to €171,682
- Tax, wage and social debts +€15,078
up €15,078 (+56.7%), from €26,607 to €41,685
of which Taxes: +€11,660
- Staff costs -€163,160
down €163,160 (-83.3%), from €195,796 to €32,636
- Gross operating margin -€157,011
down €157,011 (-49.0%), from €320,720 to €163,709
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 | €894,559 | €861,834 | -€32,725 | -3.7% |
| Fixed assets | 21/28 | €860,544 | €806,834 | -€53,710 | -6.2% |
| Intangible fixed assets | 21 | €56,587 | €53,432 | -€3,155 | -5.6% |
| Tangible fixed assets | 22/27 | €799,956 | €749,401 | -€50,555 | -6.3% |
| Land and buildings | 22 | €793,276 | €744,520 | -€48,756 | -6.1% |
| Plant, machinery and equipment | 23 | €588 | €17 | -€571 | -97.2% |
| Furniture and vehicles | 24 | €3,247 | €2,007 | -€1,239 | -38.2% |
| Other tangible fixed assets | 26 | €2,846 | €2,858 | +€12 | +0.4% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €34,015 | €55,000 | +€20,985 | +61.7% |
| Amounts receivable within one year | 40/41 | €19,604 | €13,634 | -€5,970 | -30.5% |
| Trade receivables | 40 | €18,444 | €12,057 | -€6,387 | -34.6% |
| Other amounts receivable | 41 | €1,160 | €1,577 | +€417 | +35.9% |
| Cash at bank and in hand | 54/58 | €13,583 | €40,498 | +€26,915 | +198.2% |
| Deferred charges and accrued income | 490/1 | €828 | €868 | +€40 | +4.8% |
| Total equity and liabilities | 10/49 | €894,559 | €861,834 | -€32,725 | -3.7% |
| Equity | 10/15 | €218,639 | €171,682 | -€46,957 | -21.5% |
| Reserves | 13 | €218,639 | €171,682 | -€46,957 | -21.5% |
| Distributable reserves | 133 | €218,639 | €171,682 | -€46,957 | -21.5% |
| Amounts payable | 17/49 | €675,920 | €690,152 | +€14,232 | +2.1% |
| Amounts payable after more than one year | 17 | €513,703 | €447,405 | -€66,298 | -12.9% |
| Financial debts | 170/4 | €513,703 | €447,405 | -€66,298 | -12.9% |
| Amounts payable within one year | 42/48 | €162,217 | €242,747 | +€80,530 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €72,488 | €66,298 | -€6,190 | -8.5% |
| Financial debts | 43 | €5,890 | - | -€5,890 | |
| Credit institutions | 430/8 | €5,890 | - | -€5,890 | |
| Trade debts | 44 | €7,991 | €5,642 | -€2,349 | -29.4% |
| Suppliers | 440/4 | €7,991 | €5,642 | -€2,349 | -29.4% |
| Taxes, remuneration and social security | 45 | €26,607 | €41,685 | +€15,078 | +56.7% |
| Taxes | 450/3 | €13,268 | €24,928 | +€11,660 | +87.9% |
| Remuneration and social security | 454/9 | €13,339 | €16,757 | +€3,417 | +25.6% |
| Other amounts payable | 47/48 | €49,241 | €129,122 | +€79,881 | +162.2% |
| Remuneration, social security and pensions | 62 | €195,796 | €32,636 | -€163,160 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,332 | €54,460 | -€872 | -1.6% |
| Other operating charges | 640/8 | - | €357 | +€357 | |
| Gross operating margin | 9900 | €320,720 | €163,709 | -€157,011 | -49.0% |
| Operating profit (loss) | 9901 | €69,592 | €76,256 | +€6,665 | +9.6% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €13,373 | €12,149 | -€1,224 | -9.2% |
| Recurring financial charges | 65 | €13,373 | €12,149 | -€1,224 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €56,219 | €64,117 | +€7,899 | +14.0% |
| Income taxes | 67/77 | €18,015 | €20,578 | +€2,563 | +14.2% |
| Profit (loss) for the period | 9904 | €38,204 | €43,539 | +€5,335 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,204 | €43,539 | +€5,335 | +14.0% |
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.