OPTIC DAILLY: 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 DAILLY
Largest movements
- Cash +€71,633
up €71,633 (+76.3%), from €93,904 to €165,537
mainly Net result for the year (+€48,480) and Other debts (+€33,450)
- Receivables within one year -€8,556
down €8,556 (-39.5%), from €21,635 to €13,078
of which Trade receivables: -€6,712
- Stocks and contracts +€7,593
up €7,593 (+5.1%), from €147,687 to €155,280
- Tangible fixed assets -€3,783
down €3,783 (-13.5%), from €28,100 to €24,317
of which Plant, machinery and equipment: -€2,700
- Other debts +€33,450
up €33,450 (+159.3%), from €21,000 to €54,450
- Reserves +€13,500
up €13,500 (+7.6%), from €177,859 to €191,359
- Trade debts +€9,556
up €9,556 (+40.7%), from €23,505 to €33,061
- Tax, wage and social debts +€6,942
up €6,942 (+33.4%), from €20,779 to €27,722
of which Taxes: +€12,746
- Current portion of long-term debt +€3,846
up €3,846 (+19.9%), from €19,320 to €23,165
- Staff costs -€15,660
down €15,660 (-34.1%), from €45,861 to €30,200
- Taxes +€4,830
up €4,830 (+32.6%), from €14,803 to €19,633
- Gross operating margin +€3,624
up €3,624 (+3.4%), from €105,372 to €108,996
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 | €295,532 | €363,610 | +€68,078 | +23.0% |
| Fixed assets | 21/28 | €28,100 | €24,317 | -€3,783 | -13.5% |
| Tangible fixed assets | 22/27 | €28,100 | €24,317 | -€3,783 | -13.5% |
| Plant, machinery and equipment | 23 | €10,800 | €8,100 | -€2,700 | -25.0% |
| Furniture and vehicles | 24 | €11,032 | €11,649 | +€617 | +5.6% |
| Other tangible fixed assets | 26 | €6,268 | €4,568 | -€1,700 | -27.1% |
| Current assets | 29/58 | €267,432 | €339,293 | +€71,861 | +26.9% |
| Stocks and contracts in progress | 3 | €147,687 | €155,280 | +€7,593 | +5.1% |
| Stocks | 30/36 | €147,687 | €155,280 | +€7,593 | +5.1% |
| Amounts receivable within one year | 40/41 | €21,635 | €13,078 | -€8,556 | -39.5% |
| Trade receivables | 40 | €19,633 | €12,921 | -€6,712 | -34.2% |
| Other amounts receivable | 41 | €2,001 | €157 | -€1,844 | -92.1% |
| Cash at bank and in hand | 54/58 | €93,904 | €165,537 | +€71,633 | +76.3% |
| Deferred charges and accrued income | 490/1 | €4,206 | €5,398 | +€1,192 | +28.3% |
| Total equity and liabilities | 10/49 | €295,532 | €363,610 | +€68,078 | +23.0% |
| Equity | 10/15 | €210,928 | €224,908 | +€13,980 | +6.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €177,859 | €191,359 | +€13,500 | +7.6% |
| Distributable reserves | 133 | €177,859 | €191,359 | +€13,500 | +7.6% |
| Profit (loss) carried forward | 14 | €14,477 | €14,957 | +€480 | +3.3% |
| Amounts payable | 17/49 | €84,604 | €138,701 | +€54,097 | +63.9% |
| Amounts payable within one year | 42/48 | €84,604 | €138,407 | +€53,804 | +63.6% |
| Current portion of amounts payable after more than one year | 42 | €19,320 | €23,165 | +€3,846 | +19.9% |
| Trade debts | 44 | €23,505 | €33,061 | +€9,556 | +40.7% |
| Suppliers | 440/4 | €23,505 | €33,061 | +€9,556 | +40.7% |
| Advances received on contracts in progress | 46 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €20,779 | €27,722 | +€6,942 | +33.4% |
| Taxes | 450/3 | €12,317 | €25,063 | +€12,746 | +103.5% |
| Remuneration and social security | 454/9 | €8,463 | €2,659 | -€5,804 | -68.6% |
| Other amounts payable | 47/48 | €21,000 | €54,450 | +€33,450 | +159.3% |
| Accrued charges and deferred income | 492/3 | - | €294 | +€294 | |
| Non-recurring operating income | 76A | €7 | €1,113 | +€1,106 | +15146.8% |
| Remuneration, social security and pensions | 62 | €45,861 | €30,200 | -€15,660 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,055 | €8,739 | +€683 | +8.5% |
| Other operating charges | 640/8 | €1,592 | €1,558 | -€34 | -2.2% |
| Non-recurring operating charges | 66A | - | €648 | +€648 | |
| Gross operating margin | 9900 | €105,372 | €108,996 | +€3,624 | +3.4% |
| Operating profit (loss) | 9901 | €49,863 | €67,851 | +€17,987 | +36.1% |
| Financial income | 75/76B | €553 | €651 | +€98 | +17.7% |
| Recurring financial income | 75 | €553 | €651 | +€98 | +17.7% |
| Financial charges | 65/66B | €472 | €389 | -€84 | -17.7% |
| Recurring financial charges | 65 | €472 | €389 | -€84 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €49,944 | €68,113 | +€18,169 | +36.4% |
| Income taxes | 67/77 | €14,803 | €19,633 | +€4,830 | +32.6% |
| Profit (loss) for the period | 9904 | €35,141 | €48,480 | +€13,339 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,141 | €48,480 | +€13,339 | +38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.