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.
OPTIC &
Largest movements
- Cash -€9,858
down €9,858 (-14.8%), from €66,532 to €56,674
mainly Contributions, distributions and other (-€14,000) and Net result for the year (-€11,380)
- Deferred charges and accrued income -€3,731
down €3,731 (-61.4%), from €6,076 to €2,346
- Receivables within one year -€2,731
down €2,731 (-28.7%), from €9,509 to €6,778
of which Trade receivables: -€1,706
- Tangible fixed assets +€1,165
new in 2025: €1,165
- Reserves -€14,000
down €14,000 (-25.5%), from €54,850 to €40,850
of which Distributable reserves: -€14,000
- Other debts +€13,161
up €13,161 (+269%), from €4,889 to €18,050
- Profit (loss) carried forward -€11,380
down €11,380, from €6,224 to -€5,156
- Trade debts -€5,651
down €5,651 (-99.4%), from €5,687 to €37
- Tax, wage and social debts +€2,716
up €2,716 (+61.9%), from €4,391 to €7,107
of which Remuneration and social security: +€3,067
- Gross operating margin -€34,350
down €34,350 (-48.0%), from €71,609 to €37,258
- Staff costs -€9,485
down €9,485 (-16.7%), from €56,792 to €47,307
- Taxes -€4,499
down €4,499 (-96.8%), from €4,647 to €148
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 | €82,242 | €67,088 | -€15,154 | -18.4% |
| Fixed assets | 21/28 | €125 | €1,290 | +€1,165 | +932% |
| Tangible fixed assets | 22/27 | - | €1,165 | +€1,165 | |
| Furniture and vehicles | 24 | - | €1,165 | +€1,165 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €82,117 | €65,797 | -€16,319 | -19.9% |
| Amounts receivable within one year | 40/41 | €9,509 | €6,778 | -€2,731 | -28.7% |
| Trade receivables | 40 | €7,472 | €5,766 | -€1,706 | -22.8% |
| Other amounts receivable | 41 | €2,037 | €1,012 | -€1,025 | -50.3% |
| Cash at bank and in hand | 54/58 | €66,532 | €56,674 | -€9,858 | -14.8% |
| Deferred charges and accrued income | 490/1 | €6,076 | €2,346 | -€3,731 | -61.4% |
| Total equity and liabilities | 10/49 | €82,242 | €67,088 | -€15,154 | -18.4% |
| Equity | 10/15 | €67,274 | €41,894 | -€25,380 | -37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,850 | €40,850 | -€14,000 | -25.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,850 | €40,850 | -€14,000 | -25.5% |
| Profit (loss) carried forward | 14 | €6,224 | -€5,156 | -€11,380 | |
| Amounts payable | 17/49 | €14,967 | €25,193 | +€10,226 | +68.3% |
| Amounts payable within one year | 42/48 | €14,967 | €25,193 | +€10,226 | +68.3% |
| Trade debts | 44 | €5,687 | €37 | -€5,651 | -99.4% |
| Suppliers | 440/4 | €5,687 | €37 | -€5,651 | -99.4% |
| Taxes, remuneration and social security | 45 | €4,391 | €7,107 | +€2,716 | +61.9% |
| Taxes | 450/3 | €2,525 | €2,174 | -€351 | -13.9% |
| Remuneration and social security | 454/9 | €1,866 | €4,933 | +€3,067 | +164% |
| Other amounts payable | 47/48 | €4,889 | €18,050 | +€13,161 | +269% |
| Remuneration, social security and pensions | 62 | €56,792 | €47,307 | -€9,485 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €135 | +€135 | |
| Other operating charges | 640/8 | €451 | €785 | +€334 | +73.9% |
| Gross operating margin | 9900 | €71,609 | €37,258 | -€34,350 | -48.0% |
| Operating profit (loss) | 9901 | €14,365 | -€10,968 | -€25,333 | |
| Financial income | 75/76B | €0 | €27 | +€27 | |
| Recurring financial income | 75 | €0 | €27 | +€27 | |
| Financial charges | 65/66B | €375 | €291 | -€84 | -22.4% |
| Recurring financial charges | 65 | €375 | €291 | -€84 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €13,990 | -€11,232 | -€25,222 | |
| Income taxes | 67/77 | €4,647 | €148 | -€4,499 | -96.8% |
| Profit (loss) for the period | 9904 | €9,344 | -€11,380 | -€20,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,344 | -€11,380 | -€20,724 |
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 15 October 2026 via checked.be.