OPTICA: 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.
OPTICA
Largest movements
- Current investments +€33,627
new in 2025: €33,627
- Tangible fixed assets +€12,721
up €12,721 (+65.9%), from €19,305 to €32,026
- Cash -€10,126
down €10,126 (-27.6%), from €36,631 to €26,505
mainly Current investments (-€33,627) and Investment in fixed assets (net) (-€19,963)
- Receivables within one year +€6,109
up €6,109 (+163.5%), from €3,736 to €9,846
of which Trade receivables: +€6,566
- Reserves +€33,543
up €33,543 (+90.9%), from €36,889 to €70,432
- Debts after one year +€10,312
up €10,312 (+179.1%), from €5,758 to €16,070
- Other debts -€7,528
down €7,528 (-95.7%), from €7,865 to €337
- Current portion of long-term debt +€4,802
up €4,802 (+98.3%), from €4,885 to €9,688
- Tax, wage and social debts +€1,733
up €1,733 (+99.6%), from €1,740 to €3,473
- Gross operating margin +€21,241
up €21,241 (+54.0%), from €39,367 to €60,607
- Purchases and services -€10,824
down €10,824 (-19.5%), from €55,554 to €44,730
- Turnover +€10,417
up €10,417 (+11.0%), from €94,921 to €105,338
- Taxes +€7,699
up €7,699 (+77.1%), from €9,980 to €17,680
- Depreciation -€3,681
down €3,681 (-33.7%), from €10,923 to €7,242
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 | €61,692 | €104,076 | +€42,384 | +68.7% |
| Fixed assets | 21/28 | €19,305 | €32,026 | +€12,721 | +65.9% |
| Tangible fixed assets | 22/27 | €19,305 | €32,026 | +€12,721 | +65.9% |
| Furniture and vehicles | 24 | €19,305 | €32,026 | +€12,721 | +65.9% |
| Current assets | 29/58 | €42,387 | €72,050 | +€29,663 | +70.0% |
| Amounts receivable within one year | 40/41 | €3,736 | €9,846 | +€6,109 | +163.5% |
| Trade receivables | 40 | €2,543 | €9,109 | +€6,566 | +258.2% |
| Other amounts receivable | 41 | €1,194 | €737 | -€457 | -38.3% |
| Current investments | 50/53 | - | €33,627 | +€33,627 | |
| Cash at bank and in hand | 54/58 | €36,631 | €26,505 | -€10,126 | -27.6% |
| Deferred charges and accrued income | 490/1 | €2,019 | €2,072 | +€53 | +2.6% |
| Total equity and liabilities | 10/49 | €61,692 | €104,076 | +€42,384 | +68.7% |
| Equity | 10/15 | €37,889 | €71,432 | +€33,543 | +88.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,889 | €70,432 | +€33,543 | +90.9% |
| Distributable reserves | 133 | €36,889 | €70,432 | +€33,543 | +90.9% |
| Amounts payable | 17/49 | €23,802 | €32,644 | +€8,841 | +37.1% |
| Amounts payable after more than one year | 17 | €5,758 | €16,070 | +€10,312 | +179.1% |
| Financial debts | 170/4 | €5,758 | €16,070 | +€10,312 | +179.1% |
| Amounts payable within one year | 42/48 | €15,965 | €14,514 | -€1,451 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €4,885 | €9,688 | +€4,802 | +98.3% |
| Trade debts | 44 | €1,475 | €1,016 | -€458 | -31.1% |
| Suppliers | 440/4 | €1,475 | €1,016 | -€458 | -31.1% |
| Taxes, remuneration and social security | 45 | €1,740 | €3,473 | +€1,733 | +99.6% |
| Taxes | 450/3 | €1,740 | €3,473 | +€1,733 | +99.6% |
| Other amounts payable | 47/48 | €7,865 | €337 | -€7,528 | -95.7% |
| Accrued charges and deferred income | 492/3 | €2,080 | €2,059 | -€20 | -1.0% |
| Turnover | 70 | €94,921 | €105,338 | +€10,417 | +11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,554 | €44,730 | -€10,824 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €7,242 | -€3,681 | -33.7% |
| Other operating charges | 640/8 | €1,141 | €986 | -€155 | -13.6% |
| Gross operating margin | 9900 | €39,367 | €60,607 | +€21,241 | +54.0% |
| Operating profit (loss) | 9901 | €27,303 | €52,379 | +€25,077 | +91.8% |
| Financial income | 75/76B | - | €907 | +€907 | |
| Recurring financial income | 75 | - | €907 | +€907 | |
| Financial charges | 65/66B | €529 | €2,064 | +€1,535 | +290.1% |
| Recurring financial charges | 65 | €526 | €2,064 | +€1,538 | +292.6% |
| Non-recurring financial charges | 66B | €3 | - | -€3 | |
| Profit (loss) for the period before taxes | 9903 | €26,773 | €51,223 | +€24,449 | +91.3% |
| Income taxes | 67/77 | €9,980 | €17,680 | +€7,699 | +77.1% |
| Profit (loss) for the period | 9904 | €16,793 | €33,543 | +€16,750 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,793 | €33,543 | +€16,750 | +99.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.