OPTIC SCHUMAN: 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 SCHUMAN
Largest movements
- Receivables after one year +€60,000
new in 2025: €60,000
- Receivables within one year -€34,671
down €34,671 (-63.4%), from €54,709 to €20,039
of which Other amounts receivable: -€47,853
- Stocks and contracts -€8,969
down €8,969 (-9.1%), from €98,941 to €89,971
- Other debts -€11,000
down €11,000 (-73.3%), from €15,000 to €4,000
- Reserves +€10,000
up €10,000 (+22.0%), from €45,450 to €55,450
of which Distributable reserves: +€10,000
- Tax, wage and social debts +€7,360
up €7,360 (+88.7%), from €8,298 to €15,658
of which Taxes: +€5,097
- Short-term financial debts +€4,359
up €4,359 (+51.6%), from €8,451 to €12,809
- Trade debts +€4,164
up €4,164 (+10.7%), from €38,767 to €42,931
- Staff costs +€19,505
up €19,505 (+61.7%), from €31,600 to €51,105
- Financial income +€6,279
up €6,279 (+30,948%), from €20 to €6,300
- Gross operating margin -€879
down €879 (-1.3%), from €65,968 to €65,088
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 | €156,529 | €172,103 | +€15,575 | +10.0% |
| Fixed assets | 21/28 | €2,802 | €1,919 | -€884 | -31.5% |
| Tangible fixed assets | 22/27 | €2,652 | €1,769 | -€884 | -33.3% |
| Furniture and vehicles | 24 | €722 | €215 | -€507 | -70.3% |
| Other tangible fixed assets | 26 | €1,931 | €1,554 | -€377 | -19.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €153,726 | €170,185 | +€16,459 | +10.7% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Stocks and contracts in progress | 3 | €98,941 | €89,971 | -€8,969 | -9.1% |
| Stocks | 30/36 | €98,941 | €89,971 | -€8,969 | -9.1% |
| Amounts receivable within one year | 40/41 | €54,709 | €20,039 | -€34,671 | -63.4% |
| Trade receivables | 40 | €1,498 | €14,680 | +€13,182 | +880% |
| Other amounts receivable | 41 | €53,211 | €5,358 | -€47,853 | -89.9% |
| Cash at bank and in hand | 54/58 | €76 | €57 | -€19 | -24.6% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €156,529 | €172,103 | +€15,575 | +10.0% |
| Equity | 10/15 | €86,013 | €96,705 | +€10,692 | +12.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €45,450 | €55,450 | +€10,000 | +22.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €41,450 | €51,450 | +€10,000 | +24.1% |
| Profit (loss) carried forward | 14 | €563 | €1,255 | +€692 | +123% |
| Amounts payable | 17/49 | €70,515 | €75,398 | +€4,883 | +6.9% |
| Amounts payable within one year | 42/48 | €70,515 | €75,398 | +€4,883 | +6.9% |
| Financial debts | 43 | €8,451 | €12,809 | +€4,359 | +51.6% |
| Credit institutions | 430/8 | €8,451 | €12,809 | +€4,359 | +51.6% |
| Trade debts | 44 | €38,767 | €42,931 | +€4,164 | +10.7% |
| Suppliers | 440/4 | €38,767 | €42,931 | +€4,164 | +10.7% |
| Taxes, remuneration and social security | 45 | €8,298 | €15,658 | +€7,360 | +88.7% |
| Taxes | 450/3 | €2,187 | €7,284 | +€5,097 | +233% |
| Remuneration and social security | 454/9 | €6,111 | €8,374 | +€2,264 | +37.0% |
| Other amounts payable | 47/48 | €15,000 | €4,000 | -€11,000 | -73.3% |
| Remuneration, social security and pensions | 62 | €31,600 | €51,105 | +€19,505 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €884 | -€561 | -38.8% |
| Other operating charges | 640/8 | €1,243 | €877 | -€366 | -29.4% |
| Gross operating margin | 9900 | €65,968 | €65,088 | -€879 | -1.3% |
| Operating profit (loss) | 9901 | €31,681 | €12,223 | -€19,458 | -61.4% |
| Financial income | 75/76B | €20 | €6,300 | +€6,279 | +30,948% |
| Recurring financial income | 75 | €20 | €6,300 | +€6,279 | +30,948% |
| Financial charges | 65/66B | €2,336 | €2,592 | +€256 | +11.0% |
| Recurring financial charges | 65 | €2,336 | €2,592 | +€256 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €29,365 | €15,930 | -€13,435 | -45.8% |
| Income taxes | 67/77 | €5,081 | €5,238 | +€157 | +3.1% |
| Profit (loss) for the period | 9904 | €24,284 | €10,692 | -€13,592 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,284 | €10,692 | -€13,592 | -56.0% |
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 20 October 2026 via checked.be.