OPTIC-CROMPHOUDT: 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-CROMPHOUDT
Largest movements
- Cash +€56,983
up €56,983 (+116.0%), from €49,127 to €106,110
mainly Net result for the year (+€75,474) and Trade debts (+€17,492)
- Receivables within one year -€16,263
down €16,263 (-3.8%), from €424,729 to €408,466
of which Other amounts receivable: -€25,687
- Tangible fixed assets -€14,843
down €14,843 (-12.2%), from €121,579 to €106,736
of which Other tangible fixed assets: -€13,795
- Trade debts +€17,492
up €17,492 (+23.2%), from €75,438 to €92,931
- Debts after one year +€8,411
up €8,411 (+8.1%), from €104,468 to €112,879
- Gross operating margin +€20,083
up €20,083 (+13.0%), from €155,039 to €175,121
- Taxes +€16,811
up €16,811 (+78.1%), from €21,534 to €38,345
- Financial income +€7,209
up €7,209 (+152.2%), from €4,736 to €11,945
- Other operating charges -€4,292
down €4,292 (-73.4%), from €5,845 to €1,553
- Staff costs +€3,827
up €3,827 (+8.2%), from €46,500 to €50,326
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 | €668,045 | €694,248 | +€26,203 | +3.9% |
| Fixed assets | 21/28 | €121,942 | €107,099 | -€14,843 | -12.2% |
| Tangible fixed assets | 22/27 | €121,579 | €106,736 | -€14,843 | -12.2% |
| Plant, machinery and equipment | 23 | €2,773 | €2,119 | -€654 | -23.6% |
| Furniture and vehicles | 24 | €394 | - | -€394 | |
| Other tangible fixed assets | 26 | €118,412 | €104,617 | -€13,795 | -11.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €546,103 | €587,149 | +€41,046 | +7.5% |
| Stocks and contracts in progress | 3 | €71,680 | €71,723 | +€43 | +0.1% |
| Stocks | 30/36 | €71,680 | €71,723 | +€43 | +0.1% |
| Amounts receivable within one year | 40/41 | €424,729 | €408,466 | -€16,263 | -3.8% |
| Trade receivables | 40 | €865 | €10,289 | +€9,424 | +1088.9% |
| Other amounts receivable | 41 | €423,864 | €398,177 | -€25,687 | -6.1% |
| Cash at bank and in hand | 54/58 | €49,127 | €106,110 | +€56,983 | +116.0% |
| Deferred charges and accrued income | 490/1 | €567 | €850 | +€283 | +49.9% |
| Total equity and liabilities | 10/49 | €668,045 | €694,248 | +€26,203 | +3.9% |
| Equity | 10/15 | €404,616 | €405,090 | +€474 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €386,016 | €386,490 | +€474 | +0.1% |
| Amounts payable | 17/49 | €263,429 | €289,158 | +€25,729 | +9.8% |
| Amounts payable after more than one year | 17 | €104,468 | €112,879 | +€8,411 | +8.1% |
| Financial debts | 170/4 | €104,468 | €112,879 | +€8,411 | +8.1% |
| Amounts payable within one year | 42/48 | €158,656 | €176,009 | +€17,353 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €15,150 | €20,569 | +€5,419 | +35.8% |
| Trade debts | 44 | €75,438 | €92,931 | +€17,492 | +23.2% |
| Suppliers | 440/4 | €75,438 | €92,931 | +€17,492 | +23.2% |
| Taxes, remuneration and social security | 45 | €67,254 | €61,793 | -€5,461 | -8.1% |
| Taxes | 450/3 | €59,313 | €53,337 | -€5,975 | -10.1% |
| Remuneration and social security | 454/9 | €7,942 | €8,455 | +€514 | +6.5% |
| Other amounts payable | 47/48 | €814 | €717 | -€97 | -11.9% |
| Accrued charges and deferred income | 492/3 | €305 | €269 | -€36 | -11.8% |
| Remuneration, social security and pensions | 62 | €46,500 | €50,326 | +€3,827 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,689 | €14,843 | +€154 | +1.0% |
| Other operating charges | 640/8 | €5,845 | €1,553 | -€4,292 | -73.4% |
| Non-recurring operating charges | 66A | €376 | €1,620 | +€1,244 | +331.0% |
| Gross operating margin | 9900 | €155,039 | €175,121 | +€20,083 | +13.0% |
| Operating profit (loss) | 9901 | €87,628 | €106,779 | +€19,151 | +21.9% |
| Financial income | 75/76B | €4,736 | €11,945 | +€7,209 | +152.2% |
| Recurring financial income | 75 | €4,736 | €11,945 | +€7,209 | +152.2% |
| Financial charges | 65/66B | €4,823 | €4,905 | +€82 | +1.7% |
| Recurring financial charges | 65 | €4,823 | €4,905 | +€82 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €87,541 | €113,819 | +€26,278 | +30.0% |
| Income taxes | 67/77 | €21,534 | €38,345 | +€16,811 | +78.1% |
| Profit (loss) for the period | 9904 | €66,007 | €75,474 | +€9,467 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,007 | €75,474 | +€9,467 | +14.3% |
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 7 October 2026 via checked.be.