OPTIC MIDI: 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 MIDI
Largest movements
- Cash +€149,776
up €149,776 (+411%), from €36,412 to €186,188
mainly Net result for the year (+€116,682) and Trade debts (+€62,790)
- Tangible fixed assets +€35,992
up €35,992 (+125%), from €28,883 to €64,875
of which Plant, machinery and equipment: +€39,364
- Receivables within one year +€14,713
up €14,713 (+2,320%), from €634 to €15,347
- Stocks and contracts +€5,190
up €5,190 (+10.5%), from €49,320 to €54,510
- Profit (loss) carried forward +€116,682
up €116,682 (+9,135%), from €1,277 to €117,960
- Trade debts +€62,790
up €62,790 (+157%), from €39,997 to €102,788
- Tax, wage and social debts +€20,776
up €20,776 (+67.8%), from €30,653 to €51,429
of which Taxes: +€22,176
- Other debts +€4,568
up €4,568 (+17.0%), from €26,819 to €31,388
- Gross operating margin +€74,489
up €74,489 (+76.0%), from €97,995 to €172,484
- Taxes +€37,968
up €37,968 (+630%), from €6,029 to €43,998
- Depreciation +€2,791
up €2,791 (+28.7%), from €9,723 to €12,513
- Other operating charges -€1,851
down €1,851 (-57.4%), from €3,222 to €1,372
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 | €115,447 | €322,064 | +€206,617 | +179% |
| Fixed assets | 21/28 | €28,883 | €64,875 | +€35,992 | +125% |
| Tangible fixed assets | 22/27 | €28,883 | €64,875 | +€35,992 | +125% |
| Plant, machinery and equipment | 23 | - | €39,364 | +€39,364 | |
| Furniture and vehicles | 24 | €1,800 | €7,251 | +€5,451 | +303% |
| Leasing and similar rights | 25 | €21,397 | €15,417 | -€5,980 | -27.9% |
| Other tangible fixed assets | 26 | €5,686 | €2,843 | -€2,843 | -50.0% |
| Current assets | 29/58 | €86,564 | €257,189 | +€170,625 | +197% |
| Stocks and contracts in progress | 3 | €49,320 | €54,510 | +€5,190 | +10.5% |
| Stocks | 30/36 | €49,320 | €54,510 | +€5,190 | +10.5% |
| Amounts receivable within one year | 40/41 | €634 | €15,347 | +€14,713 | +2,320% |
| Trade receivables | 40 | €634 | €15,347 | +€14,713 | +2,320% |
| Cash at bank and in hand | 54/58 | €36,412 | €186,188 | +€149,776 | +411% |
| Deferred charges and accrued income | 490/1 | €198 | €1,144 | +€946 | +478% |
| Total equity and liabilities | 10/49 | €115,447 | €322,064 | +€206,617 | +179% |
| Equity | 10/15 | €17,977 | €134,660 | +€116,682 | +649% |
| Contributions | 10/11 | €16,700 | €16,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,277 | €117,960 | +€116,682 | +9,135% |
| Amounts payable | 17/49 | €97,470 | €187,405 | +€89,935 | +92.3% |
| Amounts payable within one year | 42/48 | €97,470 | €185,605 | +€88,135 | +90.4% |
| Trade debts | 44 | €39,997 | €102,788 | +€62,790 | +157% |
| Suppliers | 440/4 | €39,997 | €102,788 | +€62,790 | +157% |
| Taxes, remuneration and social security | 45 | €30,653 | €51,429 | +€20,776 | +67.8% |
| Taxes | 450/3 | €29,253 | €51,429 | +€22,176 | +75.8% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €26,819 | €31,388 | +€4,568 | +17.0% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | -€131 | - | +€131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,723 | €12,513 | +€2,791 | +28.7% |
| Other operating charges | 640/8 | €3,222 | €1,372 | -€1,851 | -57.4% |
| Gross operating margin | 9900 | €97,995 | €172,484 | +€74,489 | +76.0% |
| Operating profit (loss) | 9901 | €85,181 | €158,599 | +€73,418 | +86.2% |
| Financial income | 75/76B | €2,551 | €3,761 | +€1,210 | +47.4% |
| Recurring financial income | 75 | €2,551 | €3,761 | +€1,210 | +47.4% |
| Financial charges | 65/66B | €534 | €1,680 | +€1,146 | +215% |
| Recurring financial charges | 65 | €534 | €1,680 | +€1,146 | +215% |
| Profit (loss) for the period before taxes | 9903 | €87,198 | €160,680 | +€73,482 | +84.3% |
| Income taxes | 67/77 | €6,029 | €43,998 | +€37,968 | +630% |
| Profit (loss) for the period | 9904 | €81,169 | €116,682 | +€35,514 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,169 | €116,682 | +€35,514 | +43.8% |
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 25 October 2026 via checked.be.