OPTIC LOOK: 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 LOOK
Largest movements
- Cash +€13,243
up €13,243 (+159.9%), from €8,280 to €21,523
mainly Net result for the year (+€11,020) and Trade debts (+€7,099)
- Receivables within one year +€4,270
up €4,270 (+260.7%), from €1,638 to €5,908
of which Trade receivables: +€4,437
- Deferred charges and accrued income +€1,002
new in 2025: €1,002
- Profit (loss) carried forward +€11,020
up €11,020, from -€7,229 to €3,791
- Trade debts +€7,099
up €7,099 (+561.4%), from €1,265 to €8,363
of which Suppliers: +€5,142
- Tax, wage and social debts +€1,173
up €1,173 (+13.8%), from €8,523 to €9,696
- Gross operating margin +€7,893
up €7,893 (+105.8%), from €7,462 to €15,355
- Taxes +€1,782
new in 2025: €1,782
- Other operating charges +€979
up €979 (+408.9%), from €239 to €1,219
- Financial charges +€565
up €565 (+73.6%), from €768 to €1,333
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 | €37,890 | €56,741 | +€18,851 | +49.8% |
| Fixed assets | 21/28 | - | €220 | +€220 | |
| Financial fixed assets | 28 | - | €220 | +€220 | |
| Current assets | 29/58 | €37,890 | €56,521 | +€18,631 | +49.2% |
| Stocks and contracts in progress | 3 | €27,972 | €28,089 | +€117 | +0.4% |
| Stocks | 30/36 | €27,972 | €28,089 | +€117 | +0.4% |
| Amounts receivable within one year | 40/41 | €1,638 | €5,908 | +€4,270 | +260.7% |
| Trade receivables | 40 | €1,401 | €5,838 | +€4,437 | +316.6% |
| Other amounts receivable | 41 | €237 | €70 | -€167 | -70.6% |
| Cash at bank and in hand | 54/58 | €8,280 | €21,523 | +€13,243 | +159.9% |
| Deferred charges and accrued income | 490/1 | - | €1,002 | +€1,002 | |
| Total equity and liabilities | 10/49 | €37,890 | €56,741 | +€18,851 | +49.8% |
| Equity | 10/15 | €12,771 | €23,791 | +€11,020 | +86.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,229 | €3,791 | +€11,020 | |
| Amounts payable | 17/49 | €25,120 | €32,951 | +€7,831 | +31.2% |
| Amounts payable within one year | 42/48 | €25,120 | €32,951 | +€7,831 | +31.2% |
| Trade debts | 44 | €1,265 | €8,363 | +€7,099 | +561.4% |
| Suppliers | 440/4 | €1,265 | €6,406 | +€5,142 | +406.6% |
| Bills of exchange payable | 441 | - | €1,957 | +€1,957 | |
| Taxes, remuneration and social security | 45 | €8,523 | €9,696 | +€1,173 | +13.8% |
| Taxes | 450/3 | €8,523 | €9,696 | +€1,173 | +13.8% |
| Other amounts payable | 47/48 | €15,332 | €14,891 | -€441 | -2.9% |
| Other operating charges | 640/8 | €239 | €1,219 | +€979 | +408.9% |
| Gross operating margin | 9900 | €7,462 | €15,355 | +€7,893 | +105.8% |
| Operating profit (loss) | 9901 | €7,223 | €14,136 | +€6,913 | +95.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -98.8% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -98.8% |
| Financial charges | 65/66B | €768 | €1,333 | +€565 | +73.6% |
| Recurring financial charges | 65 | €768 | €1,333 | +€565 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €6,461 | €12,802 | +€6,341 | +98.1% |
| Income taxes | 67/77 | - | €1,782 | +€1,782 | |
| Profit (loss) for the period | 9904 | €6,461 | €11,020 | +€4,559 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,461 | €11,020 | +€4,559 | +70.6% |
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.