OPTI-LINK ENGINEERING: 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-LINK ENGINEERING
Largest movements
- Cash +€33,283
up €33,283 (+55.0%), from €60,467 to €93,750
mainly Net result for the year (+€76,778) and Other debts (+€37,643)
- Receivables within one year +€17,800
new in 2025: €17,800
- Tangible fixed assets -€7,485
down €7,485 (-45.6%), from €16,407 to €8,922
of which Furniture and vehicles: -€6,910
- Deferred charges and accrued income -€3,256
down €3,256 (-54.4%), from €5,985 to €2,729
- Other debts +€37,643
up €37,643 (+95.0%), from €39,642 to €77,285
- Tax, wage and social debts +€1,513
up €1,513 (+6.3%), from €23,994 to €25,506
- Gross operating margin +€40,042
up €40,042 (+58.9%), from €67,995 to €108,037
- Taxes +€8,392
up €8,392 (+62.5%), from €13,433 to €21,825
- Depreciation +€1,141
up €1,141 (+14.8%), from €7,724 to €8,865
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 | €82,859 | €123,202 | +€40,343 | +48.7% |
| Fixed assets | 21/28 | €16,407 | €8,922 | -€7,485 | -45.6% |
| Tangible fixed assets | 22/27 | €16,407 | €8,922 | -€7,485 | -45.6% |
| Land and buildings | 22 | €3,240 | €2,740 | -€500 | -15.4% |
| Plant, machinery and equipment | 23 | €484 | €409 | -€75 | -15.5% |
| Furniture and vehicles | 24 | €12,683 | €5,774 | -€6,910 | -54.5% |
| Current assets | 29/58 | €66,452 | €114,280 | +€47,828 | +72.0% |
| Amounts receivable within one year | 40/41 | - | €17,800 | +€17,800 | |
| Trade receivables | 40 | - | €17,800 | +€17,800 | |
| Cash at bank and in hand | 54/58 | €60,467 | €93,750 | +€33,283 | +55.0% |
| Deferred charges and accrued income | 490/1 | €5,985 | €2,729 | -€3,256 | -54.4% |
| Total equity and liabilities | 10/49 | €82,859 | €123,202 | +€40,343 | +48.7% |
| Equity | 10/15 | €18,826 | €18,833 | +€8 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226 | €233 | +€8 | +3.4% |
| Amounts payable | 17/49 | €64,034 | €104,369 | +€40,335 | +63.0% |
| Amounts payable within one year | 42/48 | €64,034 | €104,369 | +€40,335 | +63.0% |
| Trade debts | 44 | €398 | €1,577 | +€1,179 | +296% |
| Suppliers | 440/4 | €398 | €1,577 | +€1,179 | +296% |
| Taxes, remuneration and social security | 45 | €23,994 | €25,506 | +€1,513 | +6.3% |
| Taxes | 450/3 | €23,994 | €25,506 | +€1,513 | +6.3% |
| Other amounts payable | 47/48 | €39,642 | €77,285 | +€37,643 | +95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,724 | €8,865 | +€1,141 | +14.8% |
| Other operating charges | 640/8 | €306 | €451 | +€145 | +47.5% |
| Gross operating margin | 9900 | €67,995 | €108,037 | +€40,042 | +58.9% |
| Operating profit (loss) | 9901 | €59,965 | €98,720 | +€38,755 | +64.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €307 | €118 | -€189 | -61.5% |
| Recurring financial charges | 65 | €307 | €118 | -€189 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €59,658 | €98,603 | +€38,945 | +65.3% |
| Income taxes | 67/77 | €13,433 | €21,825 | +€8,392 | +62.5% |
| Profit (loss) for the period | 9904 | €46,226 | €76,778 | +€30,552 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,226 | €76,778 | +€30,552 | +66.1% |
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 18 October 2026 via checked.be.