OPTIC 2014: what changed
Two fiscal 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 2014
Largest movements
- Stocks and contracts -€15,855
down €15,855 (-33.7%), from €47,110 to €31,256
- Cash +€8,640
up €8,640 (+126.3%), from €6,842 to €15,481
mainly Stocks and contracts (+€15,855) and Other debts (+€6,462)
- Receivables within one year -€1,231
down €1,231 (-38.5%), from €3,200 to €1,969
- Profit (loss) carried forward -€16,160
down €16,160 (-2441.2%), from -€662 to -€16,822
- Other debts +€6,462
up €6,462 (+88.8%), from €7,279 to €13,741
- Trade debts +€618
up €618 (+8.2%), from €7,568 to €8,186
- Purchases and services -€76,453
no longer reported in 2025 (was €76,453)
- Turnover -€74,977
no longer reported in 2025 (was €74,977)
- Gross operating margin -€14,541
down €14,541, from €457 to -€14,084
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 | €59,621 | €50,808 | -€8,813 | -14.8% |
| Fixed assets | 21/28 | €1,195 | €1,009 | -€186 | -15.5% |
| Tangible fixed assets | 22/27 | €1,195 | €1,009 | -€186 | -15.5% |
| Other tangible fixed assets | 26 | €1,195 | €1,009 | -€186 | -15.5% |
| Current assets | 29/58 | €58,426 | €49,798 | -€8,628 | -14.8% |
| Stocks and contracts in progress | 3 | €47,110 | €31,256 | -€15,855 | -33.7% |
| Stocks | 30/36 | €47,110 | €31,256 | -€15,855 | -33.7% |
| Amounts receivable within one year | 40/41 | €3,200 | €1,969 | -€1,231 | -38.5% |
| Trade receivables | 40 | €3,200 | €1,969 | -€1,231 | -38.5% |
| Cash at bank and in hand | 54/58 | €6,842 | €15,481 | +€8,640 | +126.3% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,093 | -€181 | -14.2% |
| Total equity and liabilities | 10/49 | €59,621 | €50,808 | -€8,813 | -14.8% |
| Equity | 10/15 | €41,296 | €25,136 | -€16,160 | -39.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,558 | €29,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €29,558 | €29,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€662 | -€16,822 | -€16,160 | -2441.2% |
| Amounts payable | 17/49 | €18,325 | €25,671 | +€7,347 | +40.1% |
| Amounts payable within one year | 42/48 | €17,750 | €25,311 | +€7,561 | +42.6% |
| Trade debts | 44 | €7,568 | €8,186 | +€618 | +8.2% |
| Suppliers | 440/4 | €7,568 | €8,186 | +€618 | +8.2% |
| Taxes, remuneration and social security | 45 | €2,902 | €3,384 | +€482 | +16.6% |
| Taxes | 450/3 | €2,902 | €3,384 | +€482 | +16.6% |
| Other amounts payable | 47/48 | €7,279 | €13,741 | +€6,462 | +88.8% |
| Accrued charges and deferred income | 492/3 | €575 | €360 | -€215 | -37.3% |
| Turnover | 70 | €74,977 | - | -€74,977 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,453 | - | -€76,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €186 | -€56 | -23.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,550 | €1,266 | -€284 | -18.3% |
| Gross operating margin | 9900 | €457 | -€14,084 | -€14,541 | |
| Operating profit (loss) | 9901 | -€1,334 | -€15,536 | -€14,202 | -1064.4% |
| Financial income | 75/76B | €0 | €17 | +€17 | |
| Recurring financial income | 75 | €0 | €17 | +€17 | |
| Financial charges | 65/66B | €1,052 | €511 | -€542 | -51.5% |
| Recurring financial charges | 65 | €1,052 | €511 | -€542 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,387 | -€16,029 | -€13,642 | -571.6% |
| Income taxes | 67/77 | €135 | €131 | -€5 | -3.3% |
| Profit (loss) for the period | 9904 | -€2,522 | -€16,160 | -€13,638 | -540.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,522 | -€16,160 | -€13,638 | -540.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.