Optica Pro: 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 Pro
Largest movements
- Tangible fixed assets -€72,370
down €72,370 (-33.6%), from €215,310 to €142,941
of which Plant, machinery and equipment: -€39,086
- Receivables within one year -€64,124
down €64,124 (-38.4%), from €167,129 to €103,005
of which Trade receivables: -€65,329
- Cash +€14,925
up €14,925 (+88.5%), from €16,866 to €31,791
mainly Depreciation (+€81,401) and Receivables within one year (+€64,124)
- Financial fixed assets +€4,500
new in 2025: €4,500
- Other debts -€122,895
down €122,895 (-85.0%), from €144,546 to €21,651
- Trade debts -€99,914
down €99,914 (-45.4%), from €220,148 to €120,234
- Reserves +€60,487
up €60,487 (+387%), from €15,639 to €76,126
- Tax, wage and social debts +€41,964
up €41,964 (+196%), from €21,408 to €63,372
of which Taxes: +€41,412
- Gross operating margin +€32,595
up €32,595 (+25.4%), from €128,278 to €160,873
- Taxes +€14,313
up €14,313 (+216%), from €6,621 to €20,933
- Depreciation -€3,721
down €3,721 (-4.4%), from €85,122 to €81,401
- Financial income +€3,421
up €3,421 (+344%), from €993 to €4,414
- Write-downs -€1,920
no longer reported in 2025 (was €1,920)
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 | €412,247 | €291,383 | -€120,863 | -29.3% |
| Fixed assets | 21/28 | €215,310 | €147,441 | -€67,870 | -31.5% |
| Tangible fixed assets | 22/27 | €215,310 | €142,941 | -€72,370 | -33.6% |
| Plant, machinery and equipment | 23 | €114,941 | €75,856 | -€39,086 | -34.0% |
| Furniture and vehicles | 24 | €100,369 | €67,085 | -€33,284 | -33.2% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €196,936 | €143,942 | -€52,994 | -26.9% |
| Stocks and contracts in progress | 3 | €10,913 | €8,544 | -€2,368 | -21.7% |
| Stocks | 30/36 | €10,913 | €8,544 | -€2,368 | -21.7% |
| Amounts receivable within one year | 40/41 | €167,129 | €103,005 | -€64,124 | -38.4% |
| Trade receivables | 40 | €165,129 | €99,800 | -€65,329 | -39.6% |
| Other amounts receivable | 41 | €2,000 | €3,205 | +€1,205 | +60.3% |
| Cash at bank and in hand | 54/58 | €16,866 | €31,791 | +€14,925 | +88.5% |
| Deferred charges and accrued income | 490/1 | €2,028 | €602 | -€1,427 | -70.3% |
| Total equity and liabilities | 10/49 | €412,247 | €291,383 | -€120,863 | -29.3% |
| Equity | 10/15 | €25,639 | €86,126 | +€60,487 | +236% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,639 | €76,126 | +€60,487 | +387% |
| Distributable reserves | 133 | €15,639 | €76,126 | +€60,487 | +387% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €386,608 | €205,257 | -€181,350 | -46.9% |
| Amounts payable within one year | 42/48 | €386,102 | €205,257 | -€180,845 | -46.8% |
| Trade debts | 44 | €220,148 | €120,234 | -€99,914 | -45.4% |
| Suppliers | 440/4 | €220,148 | €120,234 | -€99,914 | -45.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,408 | €63,372 | +€41,964 | +196% |
| Taxes | 450/3 | €21,408 | €62,820 | +€41,412 | +193% |
| Remuneration and social security | 454/9 | - | €552 | +€552 | |
| Other amounts payable | 47/48 | €144,546 | €21,651 | -€122,895 | -85.0% |
| Accrued charges and deferred income | 492/3 | €506 | - | -€506 | |
| Non-recurring operating income | 76A | €3,081 | €11,301 | +€8,220 | +267% |
| Remuneration, social security and pensions | 62 | - | €552 | +€552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,122 | €81,401 | -€3,721 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,920 | - | -€1,920 | |
| Other operating charges | 640/8 | €1,756 | €1,120 | -€635 | -36.2% |
| Non-recurring operating charges | 66A | €0 | €139 | +€139 | +31,477% |
| Gross operating margin | 9900 | €128,278 | €160,873 | +€32,595 | +25.4% |
| Operating profit (loss) | 9901 | €39,479 | €77,660 | +€38,181 | +96.7% |
| Financial income | 75/76B | €993 | €4,414 | +€3,421 | +344% |
| Recurring financial income | 75 | €993 | €4,414 | +€3,421 | +344% |
| Financial charges | 65/66B | €935 | €654 | -€281 | -30.0% |
| Recurring financial charges | 65 | €935 | €654 | -€281 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €39,538 | €81,420 | +€41,883 | +106% |
| Income taxes | 67/77 | €6,621 | €20,933 | +€14,313 | +216% |
| Profit (loss) for the period | 9904 | €32,917 | €60,487 | +€27,570 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,917 | €60,487 | +€27,570 | +83.8% |
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 28 October 2026 via checked.be.