Optic Malfroid SRL: 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 Malfroid SRL
Largest movements
- Cash +€50,958
up €50,958 (+33.9%), from €150,142 to €201,100
mainly Net result for the year (+€27,059) and Depreciation (+€23,917)
- Tangible fixed assets -€23,918
down €23,918 (-26.4%), from €90,492 to €66,574
of which Furniture and vehicles: -€21,862
- Receivables within one year -€18,529
down €18,529 (-74.1%), from €25,005 to €6,476
of which Trade receivables: -€17,918
- Stocks and contracts +€5,186
up €5,186 (+12.6%), from €41,078 to €46,264
- Profit (loss) carried forward +€27,060
up €27,060 (+13.3%), from €203,489 to €230,549
- Debts after one year -€13,532
down €13,532 (-80.0%), from €16,915 to €3,383
- Trade debts -€7,426
down €7,426 (-20.3%), from €36,661 to €29,235
- Tax, wage and social debts +€4,538
up €4,538 (+26.1%), from €17,412 to €21,950
of which Remuneration and social security: +€2,799
- Gross operating margin +€51,570
up €51,570 (+105%), from €49,162 to €100,732
- Depreciation -€4,006
down €4,006 (-14.3%), from €27,923 to €23,917
- Financial income +€2,667
up €2,667 (+102%), from €2,619 to €5,286
- Staff costs +€1,866
up €1,866 (+4.6%), from €40,166 to €42,032
- Other operating charges -€1,047
down €1,047 (-9.6%), from €10,950 to €9,903
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 | €308,563 | €320,974 | +€12,411 | +4.0% |
| Fixed assets | 21/28 | €90,617 | €66,699 | -€23,918 | -26.4% |
| Tangible fixed assets | 22/27 | €90,492 | €66,574 | -€23,918 | -26.4% |
| Land and buildings | 22 | €8,631 | €6,575 | -€2,056 | -23.8% |
| Furniture and vehicles | 24 | €81,861 | €59,999 | -€21,862 | -26.7% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €217,946 | €254,275 | +€36,329 | +16.7% |
| Stocks and contracts in progress | 3 | €41,078 | €46,264 | +€5,186 | +12.6% |
| Stocks | 30/36 | €41,078 | €46,264 | +€5,186 | +12.6% |
| Amounts receivable within one year | 40/41 | €25,005 | €6,476 | -€18,529 | -74.1% |
| Trade receivables | 40 | €24,394 | €6,476 | -€17,918 | -73.5% |
| Other amounts receivable | 41 | €611 | €0 | -€611 | -100% |
| Cash at bank and in hand | 54/58 | €150,142 | €201,100 | +€50,958 | +33.9% |
| Deferred charges and accrued income | 490/1 | €1,721 | €435 | -€1,286 | -74.7% |
| Total equity and liabilities | 10/49 | €308,563 | €320,974 | +€12,411 | +4.0% |
| Equity | 10/15 | €223,949 | €251,009 | +€27,060 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,489 | €230,549 | +€27,060 | +13.3% |
| Amounts payable | 17/49 | €84,614 | €69,965 | -€14,649 | -17.3% |
| Amounts payable after more than one year | 17 | €16,915 | €3,383 | -€13,532 | -80.0% |
| Financial debts | 170/4 | €16,915 | €3,383 | -€13,532 | -80.0% |
| Amounts payable within one year | 42/48 | €67,699 | €66,582 | -€1,117 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €13,532 | €13,532 | = | 0.0% |
| Trade debts | 44 | €36,661 | €29,235 | -€7,426 | -20.3% |
| Suppliers | 440/4 | €36,661 | €29,235 | -€7,426 | -20.3% |
| Taxes, remuneration and social security | 45 | €17,412 | €21,950 | +€4,538 | +26.1% |
| Taxes | 450/3 | €10,642 | €12,381 | +€1,739 | +16.3% |
| Remuneration and social security | 454/9 | €6,770 | €9,569 | +€2,799 | +41.3% |
| Other amounts payable | 47/48 | €94 | €1,865 | +€1,771 | +1,884% |
| Remuneration, social security and pensions | 62 | €40,166 | €42,032 | +€1,866 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,923 | €23,917 | -€4,006 | -14.3% |
| Other operating charges | 640/8 | €10,950 | €9,903 | -€1,047 | -9.6% |
| Gross operating margin | 9900 | €49,162 | €100,732 | +€51,570 | +105% |
| Operating profit (loss) | 9901 | -€29,877 | €24,880 | +€54,757 | |
| Financial income | 75/76B | €2,619 | €5,286 | +€2,667 | +102% |
| Recurring financial income | 75 | €2,619 | €5,286 | +€2,667 | +102% |
| Financial charges | 65/66B | €3,239 | €3,014 | -€225 | -6.9% |
| Recurring financial charges | 65 | €3,239 | €3,014 | -€225 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,497 | €27,152 | +€57,649 | |
| Income taxes | 67/77 | €88 | €93 | +€5 | +5.7% |
| Profit (loss) for the period | 9904 | -€30,585 | €27,059 | +€57,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,585 | €27,059 | +€57,644 |
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 16 October 2026 via checked.be.