Optic.K: 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.K
Largest movements
- Receivables within one year -€3,780
down €3,780 (-46.7%), from €8,087 to €4,307
of which Trade receivables: -€3,780
- Deferred charges and accrued income +€3,640
new in 2025: €3,640
- Cash +€2,227
up €2,227 (+5.1%), from €43,282 to €45,509
mainly Receivables within one year (+€3,780) and Net result for the year (+€3,386)
- Tangible fixed assets -€1,840
down €1,840 (-41.3%), from €4,460 to €2,619
of which Furniture and vehicles: -€1,221
- Profit (loss) carried forward +€3,386
up €3,386 (+26.3%), from €12,872 to €16,259
- Other debts -€1,980
down €1,980 (-7.4%), from €26,869 to €24,889
- Tax, wage and social debts -€1,533
down €1,533 (-19.6%), from €7,819 to €6,287
of which Remuneration and social security: -€1,494
- Depreciation -€7,211
down €7,211 (-79.7%), from €9,051 to €1,840
- Staff costs -€4,952
down €4,952 (-18.0%), from €27,518 to €22,566
- Taxes +€2,803
up €2,803 (+701.9%), from €399 to €3,203
- Gross operating margin +€2,369
up €2,369 (+7.9%), from €29,887 to €32,256
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 | €55,828 | €56,075 | +€247 | +0.4% |
| Fixed assets | 21/28 | €4,460 | €2,619 | -€1,840 | -41.3% |
| Tangible fixed assets | 22/27 | €4,460 | €2,619 | -€1,840 | -41.3% |
| Plant, machinery and equipment | 23 | €1,295 | €1,020 | -€275 | -21.2% |
| Furniture and vehicles | 24 | €1,883 | €662 | -€1,221 | -64.9% |
| Other tangible fixed assets | 26 | €1,282 | €938 | -€345 | -26.9% |
| Current assets | 29/58 | €51,369 | €53,456 | +€2,087 | +4.1% |
| Amounts receivable within one year | 40/41 | €8,087 | €4,307 | -€3,780 | -46.7% |
| Trade receivables | 40 | €7,486 | €3,706 | -€3,780 | -50.5% |
| Other amounts receivable | 41 | €601 | €601 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,282 | €45,509 | +€2,227 | +5.1% |
| Deferred charges and accrued income | 490/1 | - | €3,640 | +€3,640 | |
| Total equity and liabilities | 10/49 | €55,828 | €56,075 | +€247 | +0.4% |
| Equity | 10/15 | €20,932 | €24,319 | +€3,386 | +16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €12,872 | €16,259 | +€3,386 | +26.3% |
| Amounts payable | 17/49 | €34,896 | €31,756 | -€3,140 | -9.0% |
| Amounts payable within one year | 42/48 | €34,896 | €31,756 | -€3,140 | -9.0% |
| Trade debts | 44 | €208 | €580 | +€372 | +179.2% |
| Suppliers | 440/4 | €208 | €580 | +€372 | +179.2% |
| Taxes, remuneration and social security | 45 | €7,819 | €6,287 | -€1,533 | -19.6% |
| Taxes | 450/3 | €4,752 | €4,713 | -€38 | -0.8% |
| Remuneration and social security | 454/9 | €3,068 | €1,573 | -€1,494 | -48.7% |
| Other amounts payable | 47/48 | €26,869 | €24,889 | -€1,980 | -7.4% |
| Remuneration, social security and pensions | 62 | €27,518 | €22,566 | -€4,952 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,051 | €1,840 | -€7,211 | -79.7% |
| Other operating charges | 640/8 | €1,119 | €1,148 | +€30 | +2.6% |
| Gross operating margin | 9900 | €29,887 | €32,256 | +€2,369 | +7.9% |
| Operating profit (loss) | 9901 | -€7,802 | €6,701 | +€14,503 | |
| Financial income | 75/76B | €49 | €150 | +€102 | +209.6% |
| Recurring financial income | 75 | €49 | €150 | +€102 | +209.6% |
| Financial charges | 65/66B | €172 | €262 | +€90 | +52.2% |
| Recurring financial charges | 65 | €172 | €262 | +€90 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,925 | €6,589 | +€14,514 | |
| Income taxes | 67/77 | €399 | €3,203 | +€2,803 | +701.9% |
| Profit (loss) for the period | 9904 | -€8,325 | €3,386 | +€11,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,325 | €3,386 | +€11,711 |
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 10 October 2026 via checked.be.