OPTIC FOREST: 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 FOREST
Largest movements
- Cash -€13,358
down €13,358 (-36.9%), from €36,205 to €22,847
mainly Net result for the year (-€10,793) and Tax, wage and social debts (-€5,301)
- Receivables within one year -€2,681
down €2,681 (-94.9%), from €2,826 to €145
of which Trade receivables: -€2,761
- Tangible fixed assets -€2,365
down €2,365 (-32.3%), from €7,323 to €4,958
of which Other tangible fixed assets: -€2,365
- Stocks and contracts -€1,385
down €1,385 (-28.8%), from €4,815 to €3,430
- Deferred charges and accrued income -€595
down €595 (-49.5%), from €1,203 to €608
- Profit (loss) carried forward -€10,793
down €10,793 (-54.3%), from €19,892 to €9,099
- Tax, wage and social debts -€5,301
no longer reported in 2025 (was €5,301)
- Trade debts -€4,290
down €4,290 (-89.6%), from €4,788 to €498
- Gross operating margin -€7,035
down €7,035, from €1,170 to -€5,865
- Write-downs +€1,615
up €1,615, from -€833 to €782
- Financial income -€178
no longer reported in 2025 (was €178)
- Financial charges -€72
down €72 (-77.4%), from €93 to €21
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.
Derived cash bridge
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 | €52,372 | €31,988 | -€20,384 | -38.9% |
| Fixed assets | 21/28 | €7,323 | €4,958 | -€2,365 | -32.3% |
| Tangible fixed assets | 22/27 | €7,323 | €4,958 | -€2,365 | -32.3% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,365 | - | -€2,365 | |
| Current assets | 29/58 | €45,049 | €27,030 | -€18,019 | -40.0% |
| Stocks and contracts in progress | 3 | €4,815 | €3,430 | -€1,385 | -28.8% |
| Stocks | 30/36 | €4,815 | €3,430 | -€1,385 | -28.8% |
| Amounts receivable within one year | 40/41 | €2,826 | €145 | -€2,681 | -94.9% |
| Trade receivables | 40 | €2,761 | - | -€2,761 | |
| Other amounts receivable | 41 | €65 | €145 | +€80 | +123% |
| Cash at bank and in hand | 54/58 | €36,205 | €22,847 | -€13,358 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,203 | €608 | -€595 | -49.5% |
| Total equity and liabilities | 10/49 | €52,372 | €31,988 | -€20,384 | -38.9% |
| Equity | 10/15 | €40,343 | €29,550 | -€10,793 | -26.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,892 | €9,099 | -€10,793 | -54.3% |
| Amounts payable | 17/49 | €12,029 | €2,438 | -€9,591 | -79.7% |
| Amounts payable within one year | 42/48 | €12,029 | €2,438 | -€9,591 | -79.7% |
| Trade debts | 44 | €4,788 | €498 | -€4,290 | -89.6% |
| Suppliers | 440/4 | €4,788 | €498 | -€4,290 | -89.6% |
| Taxes, remuneration and social security | 45 | €5,301 | - | -€5,301 | |
| Taxes | 450/3 | €5,301 | - | -€5,301 | |
| Other amounts payable | 47/48 | €1,940 | €1,940 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,388 | €2,365 | -€23 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€833 | €782 | +€1,615 | |
| Other operating charges | 640/8 | €1,791 | €1,760 | -€31 | -1.7% |
| Gross operating margin | 9900 | €1,170 | -€5,865 | -€7,035 | |
| Operating profit (loss) | 9901 | -€2,176 | -€10,772 | -€8,596 | -395% |
| Financial income | 75/76B | €178 | - | -€178 | |
| Recurring financial income | 75 | €178 | - | -€178 | |
| Financial charges | 65/66B | €93 | €21 | -€72 | -77.4% |
| Recurring financial charges | 65 | €93 | €21 | -€72 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,091 | -€10,793 | -€8,702 | -416% |
| Profit (loss) for the period | 9904 | -€2,091 | -€10,793 | -€8,702 | -416% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,091 | -€10,793 | -€8,702 | -416% |
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 25 October 2026 via checked.be.