OPTI KING: 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.
OPTI KING
Largest movements
- Tangible fixed assets -€13,338
down €13,338 (-40.2%), from €33,194 to €19,856
of which Plant, machinery and equipment: -€13,323
- Receivables within one year -€7,023
down €7,023 (-54.2%), from €12,968 to €5,945
of which Other amounts receivable: -€5,979
- Stocks and contracts +€4,922
up €4,922 (+17.4%), from €28,323 to €33,245
- Intangible fixed assets -€2,500
no longer reported in 2025 (was €2,500)
- Cash -€1,300
down €1,300 (-7.4%), from €17,587 to €16,287
mainly Net result for the year (-€10,435) and Debts after one year (-€6,185)
- Profit (loss) carried forward -€10,435
down €10,435, from €51 to -€10,384
- Debts after one year -€6,185
down €6,185 (-51.5%), from €12,015 to €5,829
- Trade debts -€1,380
down €1,380 (-11.5%), from €12,001 to €10,621
- Gross operating margin -€14,472
down €14,472 (-19.2%), from €75,293 to €60,821
- Write-downs +€8,265
new in 2025: €8,265
- Depreciation -€3,289
down €3,289 (-15.7%), from €20,987 to €17,697
- Staff costs +€1,303
up €1,303 (+3.1%), from €41,404 to €42,707
- Other operating charges -€1,245
down €1,245 (-48.4%), from €2,575 to €1,330
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.
Derived cash bridge
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 | €95,286 | €76,043 | -€19,244 | -20.2% |
| Fixed assets | 21/28 | €35,694 | €19,856 | -€15,838 | -44.4% |
| Intangible fixed assets | 21 | €2,500 | - | -€2,500 | |
| Tangible fixed assets | 22/27 | €33,194 | €19,856 | -€13,338 | -40.2% |
| Plant, machinery and equipment | 23 | €23,327 | €10,004 | -€13,323 | -57.1% |
| Furniture and vehicles | 24 | €536 | €1,725 | +€1,189 | +222% |
| Other tangible fixed assets | 26 | €9,331 | €8,127 | -€1,204 | -12.9% |
| Current assets | 29/58 | €59,592 | €56,187 | -€3,405 | -5.7% |
| Stocks and contracts in progress | 3 | €28,323 | €33,245 | +€4,922 | +17.4% |
| Stocks | 30/36 | €28,323 | €33,245 | +€4,922 | +17.4% |
| Amounts receivable within one year | 40/41 | €12,968 | €5,945 | -€7,023 | -54.2% |
| Trade receivables | 40 | €4,968 | €3,923 | -€1,044 | -21.0% |
| Other amounts receivable | 41 | €8,000 | €2,021 | -€5,979 | -74.7% |
| Cash at bank and in hand | 54/58 | €17,587 | €16,287 | -€1,300 | -7.4% |
| Deferred charges and accrued income | 490/1 | €714 | €711 | -€3 | -0.4% |
| Total equity and liabilities | 10/49 | €95,286 | €76,043 | -€19,244 | -20.2% |
| Equity | 10/15 | €51,651 | €41,216 | -€10,435 | -20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51 | -€10,384 | -€10,435 | |
| Amounts payable | 17/49 | €43,636 | €34,827 | -€8,809 | -20.2% |
| Amounts payable after more than one year | 17 | €12,015 | €5,829 | -€6,185 | -51.5% |
| Financial debts | 170/4 | €12,015 | €5,829 | -€6,185 | -51.5% |
| Amounts payable within one year | 42/48 | €31,621 | €28,998 | -€2,623 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €6,009 | €6,185 | +€176 | +2.9% |
| Trade debts | 44 | €12,001 | €10,621 | -€1,380 | -11.5% |
| Suppliers | 440/4 | €12,001 | €10,621 | -€1,380 | -11.5% |
| Taxes, remuneration and social security | 45 | €9,855 | €9,094 | -€762 | -7.7% |
| Taxes | 450/3 | €3,141 | €2,168 | -€973 | -31.0% |
| Remuneration and social security | 454/9 | €6,714 | €6,926 | +€212 | +3.2% |
| Other amounts payable | 47/48 | €3,755 | €3,098 | -€657 | -17.5% |
| Remuneration, social security and pensions | 62 | €41,404 | €42,707 | +€1,303 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,987 | €17,697 | -€3,289 | -15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,265 | +€8,265 | |
| Other operating charges | 640/8 | €2,575 | €1,330 | -€1,245 | -48.4% |
| Gross operating margin | 9900 | €75,293 | €60,821 | -€14,472 | -19.2% |
| Operating profit (loss) | 9901 | €10,328 | -€9,178 | -€19,505 | |
| Financial income | 75/76B | €722 | €656 | -€65 | -9.1% |
| Recurring financial income | 75 | €722 | €656 | -€65 | -9.1% |
| Financial charges | 65/66B | €1,588 | €1,717 | +€129 | +8.1% |
| Recurring financial charges | 65 | €1,588 | €1,717 | +€129 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €9,461 | -€10,238 | -€19,699 | |
| Income taxes | 67/77 | -€270 | €197 | +€467 | |
| Profit (loss) for the period | 9904 | €9,731 | -€10,435 | -€20,166 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,731 | -€10,435 | -€20,166 |
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 23 October 2026 via checked.be.