OPTIC'LL: 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'LL
Largest movements
- Receivables within one year -€8,257
down €8,257 (-41.1%), from €20,112 to €11,855
of which Other amounts receivable: -€6,043
- Cash -€6,990
down €6,990 (-7.7%), from €90,527 to €83,537
mainly Trade debts (-€32,109) and Investment in fixed assets (net) (-€16,769)
- Trade debts -€32,109
down €32,109 (-57.2%), from €56,137 to €24,028
- Profit (loss) carried forward +€11,305
up €11,305 (+11.3%), from €99,793 to €111,098
- Debts after one year -€6,422
down €6,422 (-12.0%), from €53,682 to €47,260
- Other debts +€6,180
new in 2025: €6,180
- Tax, wage and social debts +€4,284
up €4,284 (+113.4%), from €3,777 to €8,062
of which Taxes: +€2,238
- Gross operating margin +€4,453
up €4,453 (+7.5%), from €59,499 to €63,952
- Other operating charges +€4,046
up €4,046 (+378.8%), from €1,068 to €5,114
- Financial income -€1,451
down €1,451 (-79.9%), from €1,816 to €365
- Financial charges -€1,339
down €1,339 (-41.9%), from €3,195 to €1,856
- Depreciation +€912
up €912 (+5.4%), from €16,944 to €17,856
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 | €223,939 | €206,049 | -€17,889 | -8.0% |
| Fixed assets | 21/28 | €104,180 | €103,093 | -€1,088 | -1.0% |
| Tangible fixed assets | 22/27 | €104,000 | €102,913 | -€1,088 | -1.0% |
| Plant, machinery and equipment | 23 | €8,288 | €7,903 | -€385 | -4.6% |
| Furniture and vehicles | 24 | €4,937 | €2,474 | -€2,463 | -49.9% |
| Other tangible fixed assets | 26 | €90,776 | €92,536 | +€1,760 | +1.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €119,758 | €102,957 | -€16,802 | -14.0% |
| Stocks and contracts in progress | 3 | €7,426 | €7,564 | +€138 | +1.9% |
| Stocks | 30/36 | €7,426 | €7,564 | +€138 | +1.9% |
| Amounts receivable within one year | 40/41 | €20,112 | €11,855 | -€8,257 | -41.1% |
| Trade receivables | 40 | €5,797 | €3,582 | -€2,214 | -38.2% |
| Other amounts receivable | 41 | €14,315 | €8,273 | -€6,043 | -42.2% |
| Cash at bank and in hand | 54/58 | €90,527 | €83,537 | -€6,990 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,694 | - | -€1,694 | |
| Total equity and liabilities | 10/49 | €223,939 | €206,049 | -€17,889 | -8.0% |
| Equity | 10/15 | €102,793 | €114,098 | +€11,305 | +11.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,793 | €111,098 | +€11,305 | +11.3% |
| Amounts payable | 17/49 | €121,145 | €91,951 | -€29,194 | -24.1% |
| Amounts payable after more than one year | 17 | €53,682 | €47,260 | -€6,422 | -12.0% |
| Financial debts | 170/4 | €53,682 | €47,260 | -€6,422 | -12.0% |
| Amounts payable within one year | 42/48 | €67,463 | €44,691 | -€22,772 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €7,549 | €6,422 | -€1,127 | -14.9% |
| Trade debts | 44 | €56,137 | €24,028 | -€32,109 | -57.2% |
| Suppliers | 440/4 | €56,137 | €24,028 | -€32,109 | -57.2% |
| Taxes, remuneration and social security | 45 | €3,777 | €8,062 | +€4,284 | +113.4% |
| Taxes | 450/3 | €1,579 | €3,817 | +€2,238 | +141.7% |
| Remuneration and social security | 454/9 | €2,198 | €4,244 | +€2,046 | +93.1% |
| Other amounts payable | 47/48 | - | €6,180 | +€6,180 | |
| Remuneration, social security and pensions | 62 | €22,925 | €23,394 | +€469 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,944 | €17,856 | +€912 | +5.4% |
| Other operating charges | 640/8 | €1,068 | €5,114 | +€4,046 | +378.8% |
| Gross operating margin | 9900 | €59,499 | €63,952 | +€4,453 | +7.5% |
| Operating profit (loss) | 9901 | €18,561 | €17,587 | -€974 | -5.2% |
| Financial income | 75/76B | €1,816 | €365 | -€1,451 | -79.9% |
| Recurring financial income | 75 | €1,816 | €365 | -€1,451 | -79.9% |
| Financial charges | 65/66B | €3,195 | €1,856 | -€1,339 | -41.9% |
| Recurring financial charges | 65 | €3,195 | €1,856 | -€1,339 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €17,182 | €16,096 | -€1,086 | -6.3% |
| Income taxes | 67/77 | €5,016 | €4,792 | -€225 | -4.5% |
| Profit (loss) for the period | 9904 | €12,166 | €11,305 | -€861 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,166 | €11,305 | -€861 | -7.1% |
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 29 September 2026 via checked.be.