OPTIC PATRICK: 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 PATRICK
Largest movements
- Receivables within one year +€11,714
up €11,714 (+98.4%), from €11,909 to €23,623
of which Other amounts receivable: +€11,627
- Cash -€9,375
down €9,375 (-23.8%), from €39,418 to €30,043
mainly Receivables within one year (-€11,714) and Stocks and contracts (-€3,646)
- Stocks and contracts +€3,646
up €3,646 (+8.1%), from €44,826 to €48,472
- Profit (loss) carried forward +€4,976
up €4,976 (+22.2%), from €22,456 to €27,431
- Trade debts +€2,233
up €2,233 (+31.5%), from €7,098 to €9,332
- Write-downs -€10,945
down €10,945, from €7,717 to -€3,228
- Gross operating margin -€7,682
down €7,682 (-9.6%), from €80,419 to €72,736
- Other operating charges +€3,619
up €3,619 (+15.4%), from €23,543 to €27,162
- Staff costs +€1,725
up €1,725 (+4.2%), from €41,548 to €43,273
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 | €110,551 | €116,563 | +€6,012 | +5.4% |
| Fixed assets | 21/28 | €7,844 | €7,212 | -€633 | -8.1% |
| Tangible fixed assets | 22/27 | €633 | - | -€633 | |
| Plant, machinery and equipment | 23 | €162 | - | -€162 | |
| Furniture and vehicles | 24 | €471 | - | -€471 | |
| Financial fixed assets | 28 | €7,212 | €7,212 | = | 0.0% |
| Current assets | 29/58 | €102,706 | €109,351 | +€6,645 | +6.5% |
| Stocks and contracts in progress | 3 | €44,826 | €48,472 | +€3,646 | +8.1% |
| Stocks | 30/36 | €44,826 | €48,472 | +€3,646 | +8.1% |
| Amounts receivable within one year | 40/41 | €11,909 | €23,623 | +€11,714 | +98.4% |
| Trade receivables | 40 | - | €87 | +€87 | |
| Other amounts receivable | 41 | €11,909 | €23,535 | +€11,627 | +97.6% |
| Cash at bank and in hand | 54/58 | €39,418 | €30,043 | -€9,375 | -23.8% |
| Deferred charges and accrued income | 490/1 | €6,554 | €7,213 | +€659 | +10.1% |
| Total equity and liabilities | 10/49 | €110,551 | €116,563 | +€6,012 | +5.4% |
| Equity | 10/15 | €86,695 | €91,671 | +€4,976 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,647 | €45,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,788 | €43,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,456 | €27,431 | +€4,976 | +22.2% |
| Amounts payable | 17/49 | €23,856 | €24,892 | +€1,037 | +4.3% |
| Amounts payable within one year | 42/48 | €23,106 | €24,142 | +€1,037 | +4.5% |
| Trade debts | 44 | €7,098 | €9,332 | +€2,233 | +31.5% |
| Suppliers | 440/4 | €7,098 | €9,332 | +€2,233 | +31.5% |
| Taxes, remuneration and social security | 45 | €14,949 | €13,959 | -€990 | -6.6% |
| Taxes | 450/3 | €4,702 | €1,284 | -€3,418 | -72.7% |
| Remuneration and social security | 454/9 | €10,247 | €12,675 | +€2,428 | +23.7% |
| Other amounts payable | 47/48 | €1,058 | €851 | -€207 | -19.5% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €41,548 | €43,273 | +€1,725 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €632 | -€195 | -23.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,717 | -€3,228 | -€10,945 | |
| Other operating charges | 640/8 | €23,543 | €27,162 | +€3,619 | +15.4% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €80,419 | €72,736 | -€7,682 | -9.6% |
| Operating profit (loss) | 9901 | €6,784 | €4,897 | -€1,887 | -27.8% |
| Financial income | 75/76B | €699 | €1,261 | +€562 | +80.5% |
| Recurring financial income | 75 | €699 | €1,261 | +€562 | +80.5% |
| Financial charges | 65/66B | €1,050 | €539 | -€511 | -48.7% |
| Recurring financial charges | 65 | €1,050 | €539 | -€511 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €6,433 | €5,619 | -€813 | -12.6% |
| Income taxes | 67/77 | €587 | €644 | +€56 | +9.6% |
| Profit (loss) for the period | 9904 | €5,845 | €4,976 | -€870 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,845 | €4,976 | -€870 | -14.9% |
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.