OPTIC SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Receivables within one year -€134,301
down €134,301 (-45.4%), from €295,826 to €161,526
of which Other amounts receivable: -€140,347
- Tangible fixed assets -€20,365
down €20,365 (-20.8%), from €97,983 to €77,618
of which Furniture and vehicles: -€17,572
- Reserves -€140,175
down €140,175 (-78.7%), from €178,020 to €37,845
- Debts after one year -€30,645
down €30,645 (-33.9%), from €90,507 to €59,862
- Trade debts +€22,691
up €22,691 (+605.2%), from €3,749 to €26,440
- Tax, wage and social debts -€9,299
down €9,299 (-10.2%), from €91,486 to €82,187
of which Taxes: -€16,701
- Gross operating margin -€28,923
down €28,923 (-12.1%), from €239,660 to €210,736
- Staff costs +€18,251
up €18,251 (+21.1%), from €86,488 to €104,738
- Depreciation +€17,408
up €17,408 (+588.7%), from €2,957 to €20,365
- Taxes -€8,313
down €8,313 (-24.2%), from €34,395 to €26,081
- Financial charges +€8,158
up €8,158 (+371.6%), from €2,195 to €10,353
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 | €396,296 | €239,852 | -€156,444 | -39.5% |
| Fixed assets | 21/28 | €98,183 | €77,818 | -€20,365 | -20.7% |
| Tangible fixed assets | 22/27 | €97,983 | €77,618 | -€20,365 | -20.8% |
| Plant, machinery and equipment | 23 | €7,151 | €4,575 | -€2,576 | -36.0% |
| Furniture and vehicles | 24 | €84,208 | €66,636 | -€17,572 | -20.9% |
| Other tangible fixed assets | 26 | €6,624 | €6,407 | -€216 | -3.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €298,113 | €162,034 | -€136,079 | -45.6% |
| Amounts receivable within one year | 40/41 | €295,826 | €161,526 | -€134,301 | -45.4% |
| Trade receivables | 40 | €16,006 | €22,052 | +€6,046 | +37.8% |
| Other amounts receivable | 41 | €279,821 | €139,473 | -€140,347 | -50.2% |
| Cash at bank and in hand | 54/58 | €2,287 | €461 | -€1,826 | -79.8% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €396,296 | €239,852 | -€156,444 | -39.5% |
| Equity | 10/15 | €180,020 | €39,845 | -€140,175 | -77.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €178,020 | €37,845 | -€140,175 | -78.7% |
| Distributable reserves | 133 | €178,020 | €37,845 | -€140,175 | -78.7% |
| Amounts payable | 17/49 | €216,276 | €200,006 | -€16,270 | -7.5% |
| Amounts payable after more than one year | 17 | €90,507 | €59,862 | -€30,645 | -33.9% |
| Financial debts | 170/4 | €90,507 | €59,862 | -€30,645 | -33.9% |
| Amounts payable within one year | 42/48 | €125,769 | €140,144 | +€14,375 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €29,066 | €30,645 | +€1,579 | +5.4% |
| Trade debts | 44 | €3,749 | €26,440 | +€22,691 | +605.2% |
| Suppliers | 440/4 | €3,749 | €26,440 | +€22,691 | +605.2% |
| Taxes, remuneration and social security | 45 | €91,486 | €82,187 | -€9,299 | -10.2% |
| Taxes | 450/3 | €80,899 | €64,198 | -€16,701 | -20.6% |
| Remuneration and social security | 454/9 | €10,587 | €17,989 | +€7,403 | +69.9% |
| Other amounts payable | 47/48 | €1,468 | €873 | -€596 | -40.6% |
| Remuneration, social security and pensions | 62 | €86,488 | €104,738 | +€18,251 | +21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,957 | €20,365 | +€17,408 | +588.7% |
| Other operating charges | 640/8 | €1,019 | €1,290 | +€271 | +26.6% |
| Non-recurring operating charges | 66A | €33,128 | - | -€33,128 | |
| Gross operating margin | 9900 | €239,660 | €210,736 | -€28,923 | -12.1% |
| Operating profit (loss) | 9901 | €116,068 | €84,344 | -€31,725 | -27.3% |
| Financial income | 75/76B | €12,998 | €11,916 | -€1,082 | -8.3% |
| Recurring financial income | 75 | €12,998 | €11,916 | -€1,082 | -8.3% |
| Financial charges | 65/66B | €2,195 | €10,353 | +€8,158 | +371.6% |
| Recurring financial charges | 65 | €2,195 | €10,353 | +€8,158 | +371.6% |
| Profit (loss) for the period before taxes | 9903 | €126,871 | €85,907 | -€40,964 | -32.3% |
| Income taxes | 67/77 | €34,395 | €26,081 | -€8,313 | -24.2% |
| Profit (loss) for the period | 9904 | €92,476 | €59,825 | -€32,651 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,476 | €59,825 | -€32,651 | -35.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.