OPTIC HELVETIA: 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 HELVETIA
Largest movements
- Cash -€6,473
down €6,473 (-21.7%), from €29,861 to €23,388
mainly Other debts (-€7,428) and Investment in fixed assets (net) (-€3,802)
- Deferred charges and accrued income +€990
new in 2025: €990
- Other debts -€7,428
down €7,428 (-25.7%), from €28,856 to €21,428
- Other operating charges +€1,083
up €1,083 (+1,698%), from €64 to €1,147
- Depreciation +€716
up €716 (+20.7%), from €3,464 to €4,181
- Staff costs -€348
down €348 (-89.7%), from €387 to €40
- Taxes -€317
down €317 (-48.4%), from €655 to €338
- Gross operating margin -€294
down €294 (-4.2%), from €7,046 to €6,752
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 | €96,700 | €90,062 | -€6,638 | -6.9% |
| Fixed assets | 21/28 | €17,451 | €17,073 | -€379 | -2.2% |
| Tangible fixed assets | 22/27 | €17,451 | €17,073 | -€379 | -2.2% |
| Land and buildings | 22 | €4,528 | €4,120 | -€408 | -9.0% |
| Plant, machinery and equipment | 23 | €12,663 | €9,849 | -€2,814 | -22.2% |
| Furniture and vehicles | 24 | €261 | €3,104 | +€2,843 | +1,090% |
| Current assets | 29/58 | €79,248 | €72,989 | -€6,259 | -7.9% |
| Stocks and contracts in progress | 3 | €48,910 | €48,574 | -€336 | -0.7% |
| Stocks | 30/36 | €48,910 | €48,574 | -€336 | -0.7% |
| Amounts receivable within one year | 40/41 | €477 | €37 | -€439 | -92.2% |
| Other amounts receivable | 41 | €477 | €37 | -€439 | -92.2% |
| Cash at bank and in hand | 54/58 | €29,861 | €23,388 | -€6,473 | -21.7% |
| Deferred charges and accrued income | 490/1 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €96,700 | €90,062 | -€6,638 | -6.9% |
| Equity | 10/15 | €49,887 | €50,369 | +€483 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,427 | €29,909 | +€483 | +1.6% |
| Amounts payable | 17/49 | €46,813 | €39,692 | -€7,121 | -15.2% |
| Amounts payable within one year | 42/48 | €45,913 | €38,792 | -€7,121 | -15.5% |
| Trade debts | 44 | €9,827 | €10,583 | +€756 | +7.7% |
| Suppliers | 440/4 | €9,827 | €10,583 | +€756 | +7.7% |
| Taxes, remuneration and social security | 45 | €7,230 | €6,782 | -€449 | -6.2% |
| Taxes | 450/3 | €7,230 | €6,782 | -€449 | -6.2% |
| Other amounts payable | 47/48 | €28,856 | €21,428 | -€7,428 | -25.7% |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €387 | €40 | -€348 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,464 | €4,181 | +€716 | +20.7% |
| Other operating charges | 640/8 | €64 | €1,147 | +€1,083 | +1,698% |
| Gross operating margin | 9900 | €7,046 | €6,752 | -€294 | -4.2% |
| Operating profit (loss) | 9901 | €3,130 | €1,384 | -€1,746 | -55.8% |
| Financial income | 75/76B | €39 | €9 | -€30 | -77.0% |
| Recurring financial income | 75 | €39 | €9 | -€30 | -77.0% |
| Financial charges | 65/66B | €401 | €573 | +€172 | +42.8% |
| Recurring financial charges | 65 | €401 | €573 | +€172 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €2,768 | €821 | -€1,948 | -70.4% |
| Income taxes | 67/77 | €655 | €338 | -€317 | -48.4% |
| Profit (loss) for the period | 9904 | €2,113 | €483 | -€1,631 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,113 | €483 | -€1,631 | -77.2% |
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 24 October 2026 via checked.be.