OPTEON: 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.
OPTEON
Largest movements
- Cash +€13,643
up €13,643 (+41.7%), from €32,685 to €46,328
mainly Trade debts (+€21,146) and Other debts (+€1,228)
- Trade debts +€21,146
up €21,146 (+43.4%), from €48,704 to €69,850
- Profit (loss) carried forward -€7,171
down €7,171 (-94.4%), from €7,600 to €429
- Tax, wage and social debts -€1,889
down €1,889 (-63.6%), from €2,972 to €1,082
- Other debts +€1,228
up €1,228 (+4.9%), from €25,000 to €26,228
- Write-downs +€36,526
new in 2025: €36,526
- Gross operating margin +€19,463
up €19,463 (+156.5%), from €12,440 to €31,903
- Taxes -€2,445
down €2,445 (-100.0%), from €2,445 to €0
- Other operating charges -€372
down €372 (-37.9%), from €982 to €610
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 | €96,504 | €109,887 | +€13,383 | +13.9% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €71,504 | €84,887 | +€13,383 | +18.7% |
| Amounts receivable within one year | 40/41 | €38,818 | €38,558 | -€260 | -0.7% |
| Trade receivables | 40 | €37,502 | €34,508 | -€2,994 | -8.0% |
| Other amounts receivable | 41 | €1,317 | €4,051 | +€2,734 | +207.6% |
| Cash at bank and in hand | 54/58 | €32,685 | €46,328 | +€13,643 | +41.7% |
| Total equity and liabilities | 10/49 | €96,504 | €109,887 | +€13,383 | +13.9% |
| Equity | 10/15 | €18,600 | €11,429 | -€7,171 | -38.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,600 | €429 | -€7,171 | -94.4% |
| Amounts payable | 17/49 | €77,904 | €98,458 | +€20,554 | +26.4% |
| Amounts payable within one year | 42/48 | €76,676 | €97,160 | +€20,485 | +26.7% |
| Trade debts | 44 | €48,704 | €69,850 | +€21,146 | +43.4% |
| Suppliers | 440/4 | €48,704 | €69,850 | +€21,146 | +43.4% |
| Taxes, remuneration and social security | 45 | €2,972 | €1,082 | -€1,889 | -63.6% |
| Taxes | 450/3 | €2,972 | €1,082 | -€1,889 | -63.6% |
| Other amounts payable | 47/48 | €25,000 | €26,228 | +€1,228 | +4.9% |
| Accrued charges and deferred income | 492/3 | €1,228 | €1,297 | +€69 | +5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €36,526 | +€36,526 | |
| Other operating charges | 640/8 | €982 | €610 | -€372 | -37.9% |
| Gross operating margin | 9900 | €12,440 | €31,903 | +€19,463 | +156.5% |
| Operating profit (loss) | 9901 | €11,458 | -€5,232 | -€16,690 | |
| Financial charges | 65/66B | €1,838 | €1,939 | +€100 | +5.5% |
| Recurring financial charges | 65 | €1,838 | €1,939 | +€100 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €9,620 | -€7,171 | -€16,791 | |
| Income taxes | 67/77 | €2,445 | €0 | -€2,445 | -100.0% |
| Profit (loss) for the period | 9904 | €7,174 | -€7,171 | -€14,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,174 | -€7,171 | -€14,345 |
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 10 October 2026 via checked.be.