OPTIC ERIC: what changed
OPTIC ERIC
Largest movements
- Receivables within one year +€49,188
up €49,188 (+413%), from €11,903 to €61,091
of which Trade receivables: +€42,543
- Cash -€22,425
down €22,425 (-8.8%), from €255,976 to €233,551
mainly Contributions, distributions and other (-€118,211) and Receivables within one year (-€49,188)
- Tangible fixed assets +€20,114
up €20,114 (+55.4%), from €36,302 to €56,416
of which Plant, machinery and equipment: +€34,766
- Stocks and contracts -€9,570
down €9,570 (-8.8%), from €108,932 to €99,362
- Profit (loss) carried forward -€100,000
down €100,000 (-58.0%), from €172,435 to €72,435
- Other debts +€96,647
up €96,647 (+1,470%), from €6,576 to €103,223
- Trade debts +€67,799
up €67,799 (+271%), from €25,032 to €92,831
- Tax, wage and social debts -€40,091
down €40,091 (-77.7%), from €51,617 to €11,525
of which Taxes: -€33,788
- Reserves +€13,522
up €13,522 (+14.2%), from €95,284 to €108,807
of which Distributable reserves: +€13,522
- Gross operating margin -€56,311
down €56,311 (-26.7%), from €211,159 to €154,849
- Taxes -€20,042
down €20,042 (-55.1%), from €36,359 to €16,317
- Other operating charges -€5,145
down €5,145 (-78.0%), from €6,593 to €1,448
- Staff costs +€2,543
up €2,543 (+3.0%), from €85,068 to €87,611
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €413,113 | €450,421 | +€37,308 | +9.0% |
| Fixed assets | 21/28 | €36,302 | €56,416 | +€20,114 | +55.4% |
| Tangible fixed assets | 22/27 | €36,302 | €56,416 | +€20,114 | +55.4% |
| Plant, machinery and equipment | 23 | - | €34,766 | +€34,766 | |
| Furniture and vehicles | 24 | €36,302 | €17,672 | -€18,630 | -51.3% |
| Other tangible fixed assets | 26 | - | €3,978 | +€3,978 | |
| Current assets | 29/58 | €376,811 | €394,005 | +€17,194 | +4.6% |
| Stocks and contracts in progress | 3 | €108,932 | €99,362 | -€9,570 | -8.8% |
| Stocks | 30/36 | €108,932 | €99,362 | -€9,570 | -8.8% |
| Amounts receivable within one year | 40/41 | €11,903 | €61,091 | +€49,188 | +413% |
| Trade receivables | 40 | €2,322 | €44,865 | +€42,543 | +1,832% |
| Other amounts receivable | 41 | €9,581 | €16,226 | +€6,646 | +69.4% |
| Cash at bank and in hand | 54/58 | €255,976 | €233,551 | -€22,425 | -8.8% |
| Total equity and liabilities | 10/49 | €413,113 | €450,421 | +€37,308 | +9.0% |
| Equity | 10/15 | €329,319 | €242,841 | -€86,478 | -26.3% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Capital | 10 | €61,600 | €61,600 | = | 0.0% |
| Issued capital | 100 | €61,600 | €61,600 | = | 0.0% |
| Reserves | 13 | €95,284 | €108,807 | +€13,522 | +14.2% |
| Non-distributable reserves | 130/1 | €11,165 | €11,165 | = | 0.0% |
| Legal reserve | 130 | €11,165 | €11,165 | = | 0.0% |
| Distributable reserves | 133 | €84,120 | €97,642 | +€13,522 | +16.1% |
| Profit (loss) carried forward | 14 | €172,435 | €72,435 | -€100,000 | -58.0% |
| Amounts payable | 17/49 | €83,794 | €207,579 | +€123,785 | +148% |
| Amounts payable within one year | 42/48 | €83,224 | €207,579 | +€124,356 | +149% |
| Trade debts | 44 | €25,032 | €92,831 | +€67,799 | +271% |
| Suppliers | 440/4 | €25,032 | €92,831 | +€67,799 | +271% |
| Taxes, remuneration and social security | 45 | €51,617 | €11,525 | -€40,091 | -77.7% |
| Taxes | 450/3 | €34,038 | €250 | -€33,788 | -99.3% |
| Remuneration and social security | 454/9 | €17,578 | €11,275 | -€6,303 | -35.9% |
| Other amounts payable | 47/48 | €6,576 | €103,223 | +€96,647 | +1,470% |
| Accrued charges and deferred income | 492/3 | €570 | - | -€570 | |
| Remuneration, social security and pensions | 62 | €85,068 | €87,611 | +€2,543 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,254 | €21,580 | -€673 | -3.0% |
| Other operating charges | 640/8 | €6,593 | €1,448 | -€5,145 | -78.0% |
| Gross operating margin | 9900 | €211,159 | €154,849 | -€56,311 | -26.7% |
| Operating profit (loss) | 9901 | €97,245 | €44,209 | -€53,036 | -54.5% |
| Financial income | 75/76B | €5,608 | €4,433 | -€1,175 | -20.9% |
| Recurring financial income | 75 | €5,608 | €4,433 | -€1,175 | -20.9% |
| Financial charges | 65/66B | €584 | €592 | +€8 | +1.4% |
| Recurring financial charges | 65 | €584 | €592 | +€8 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €102,268 | €48,050 | -€54,219 | -53.0% |
| Income taxes | 67/77 | €36,359 | €16,317 | -€20,042 | -55.1% |
| Profit (loss) for the period | 9904 | €65,909 | €31,733 | -€34,176 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,909 | €31,733 | -€34,176 | -51.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.