OPTIC 2012: 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 2012
Largest movements
- Cash +€103,247
up €103,247 (+512.8%), from €20,134 to €123,380
mainly Current investments (+€70,000) and Net result for the year (+€29,464)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Tangible fixed assets -€10,574
down €10,574 (-11.1%), from €95,345 to €84,771
of which Land and buildings: -€6,764
- Receivables within one year -€4,030
down €4,030 (-76.6%), from €5,259 to €1,230
of which Other amounts receivable: -€2,030
- Reserves +€29,301
up €29,301 (+13.6%), from €216,221 to €245,522
- Current portion of long-term debt -€9,981
down €9,981 (-100.0%), from €9,981 to €0
- Gross operating margin -€24,427
down €24,427 (-31.7%), from €77,036 to €52,609
- Depreciation -€9,518
down €9,518 (-47.4%), from €20,092 to €10,574
- Taxes -€3,908
down €3,908 (-24.5%), from €15,932 to €12,025
- Financial charges -€1,019
down €1,019 (-44.8%), from €2,276 to €1,257
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 | €258,336 | €275,822 | +€17,486 | +6.8% |
| Fixed assets | 21/28 | €95,445 | €84,871 | -€10,574 | -11.1% |
| Tangible fixed assets | 22/27 | €95,345 | €84,771 | -€10,574 | -11.1% |
| Land and buildings | 22 | €91,533 | €84,769 | -€6,764 | -7.4% |
| Furniture and vehicles | 24 | €3,812 | €3 | -€3,810 | -99.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €162,891 | €190,950 | +€28,059 | +17.2% |
| Stocks and contracts in progress | 3 | €64,015 | €63,199 | -€816 | -1.3% |
| Stocks | 30/36 | €64,015 | €63,199 | -€816 | -1.3% |
| Amounts receivable within one year | 40/41 | €5,259 | €1,230 | -€4,030 | -76.6% |
| Trade receivables | 40 | €2,255 | €255 | -€2,000 | -88.7% |
| Other amounts receivable | 41 | €3,004 | €975 | -€2,030 | -67.6% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,134 | €123,380 | +€103,247 | +512.8% |
| Deferred charges and accrued income | 490/1 | €3,483 | €3,142 | -€342 | -9.8% |
| Total equity and liabilities | 10/49 | €258,336 | €275,822 | +€17,486 | +6.8% |
| Equity | 10/15 | €234,771 | €264,072 | +€29,301 | +12.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €216,221 | €245,522 | +€29,301 | +13.6% |
| Distributable reserves | 133 | €216,221 | €245,522 | +€29,301 | +13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,565 | €11,750 | -€11,815 | -50.1% |
| Amounts payable within one year | 42/48 | €23,449 | €11,750 | -€11,699 | -49.9% |
| Current portion of amounts payable after more than one year | 42 | €9,981 | €0 | -€9,981 | -100.0% |
| Trade debts | 44 | €5,868 | €5,613 | -€256 | -4.4% |
| Suppliers | 440/4 | €5,868 | €5,613 | -€256 | -4.4% |
| Taxes, remuneration and social security | 45 | €6,062 | €4,109 | -€1,954 | -32.2% |
| Taxes | 450/3 | €6,062 | €4,109 | -€1,954 | -32.2% |
| Other amounts payable | 47/48 | €1,538 | €2,029 | +€491 | +31.9% |
| Accrued charges and deferred income | 492/3 | €116 | €0 | -€116 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,092 | €10,574 | -€9,518 | -47.4% |
| Other operating charges | 640/8 | €1,189 | €1,225 | +€36 | +3.0% |
| Gross operating margin | 9900 | €77,036 | €52,609 | -€24,427 | -31.7% |
| Operating profit (loss) | 9901 | €55,756 | €40,811 | -€14,945 | -26.8% |
| Financial income | 75/76B | €1,466 | €1,935 | +€469 | +32.0% |
| Recurring financial income | 75 | €1,466 | €1,935 | +€469 | +32.0% |
| Financial charges | 65/66B | €2,276 | €1,257 | -€1,019 | -44.8% |
| Recurring financial charges | 65 | €2,276 | €1,257 | -€1,019 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €54,946 | €41,488 | -€13,458 | -24.5% |
| Income taxes | 67/77 | €15,932 | €12,025 | -€3,908 | -24.5% |
| Profit (loss) for the period | 9904 | €39,014 | €29,464 | -€9,550 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,014 | €29,464 | -€9,550 | -24.5% |
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 12 October 2026 via checked.be.