OPTICAL HOME: 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.
OPTICAL HOME
Largest movements
- Cash -€12,592
down €12,592 (-89.9%), from €14,009 to €1,417
mainly Net result for the year (-€7,816) and Tax, wage and social debts (-€7,494)
- Tangible fixed assets -€3,493
down €3,493 (-31.5%), from €11,077 to €7,584
of which Furniture and vehicles: -€2,893
- Receivables within one year -€578
down €578 (-9.0%), from €6,427 to €5,849
of which Trade receivables: -€5,136
- Profit (loss) carried forward -€7,816
down €7,816 (-416%), from -€1,878 to -€9,694
- Tax, wage and social debts -€7,494
down €7,494 (-98.1%), from €7,637 to €143
of which Taxes: -€7,110
- Other debts -€1,526
down €1,526 (-29.8%), from €5,126 to €3,600
- Gross operating margin -€11,091
down €11,091, from €7,999 to -€3,091
- Taxes +€105
up €105 (+41.6%), from €253 to €358
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 | €32,198 | €15,563 | -€16,634 | -51.7% |
| Fixed assets | 21/28 | €11,175 | €7,682 | -€3,493 | -31.3% |
| Tangible fixed assets | 22/27 | €11,077 | €7,584 | -€3,493 | -31.5% |
| Plant, machinery and equipment | 23 | €3,399 | €2,799 | -€600 | -17.7% |
| Furniture and vehicles | 24 | €7,678 | €4,785 | -€2,893 | -37.7% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €21,022 | €7,881 | -€13,141 | -62.5% |
| Amounts receivable within one year | 40/41 | €6,427 | €5,849 | -€578 | -9.0% |
| Trade receivables | 40 | €5,136 | - | -€5,136 | |
| Other amounts receivable | 41 | €1,291 | €5,849 | +€4,558 | +353% |
| Cash at bank and in hand | 54/58 | €14,009 | €1,417 | -€12,592 | -89.9% |
| Deferred charges and accrued income | 490/1 | €586 | €615 | +€28 | +4.8% |
| Total equity and liabilities | 10/49 | €32,198 | €15,563 | -€16,634 | -51.7% |
| Equity | 10/15 | €19,022 | €11,206 | -€7,816 | -41.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,878 | -€9,694 | -€7,816 | -416% |
| Amounts payable | 17/49 | €13,175 | €4,357 | -€8,818 | -66.9% |
| Amounts payable within one year | 42/48 | €13,175 | €4,357 | -€8,818 | -66.9% |
| Trade debts | 44 | €413 | €615 | +€202 | +49.0% |
| Suppliers | 440/4 | €413 | €615 | +€202 | +49.0% |
| Taxes, remuneration and social security | 45 | €7,637 | €143 | -€7,494 | -98.1% |
| Taxes | 450/3 | €7,252 | €143 | -€7,110 | -98.0% |
| Remuneration and social security | 454/9 | €385 | - | -€385 | |
| Other amounts payable | 47/48 | €5,126 | €3,600 | -€1,526 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,493 | €3,493 | = | 0.0% |
| Other operating charges | 640/8 | €715 | €695 | -€21 | -2.9% |
| Gross operating margin | 9900 | €7,999 | -€3,091 | -€11,091 | |
| Operating profit (loss) | 9901 | €3,791 | -€7,279 | -€11,070 | |
| Financial charges | 65/66B | €255 | €179 | -€77 | -30.0% |
| Recurring financial charges | 65 | €255 | €179 | -€77 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €3,536 | -€7,458 | -€10,994 | |
| Income taxes | 67/77 | €253 | €358 | +€105 | +41.6% |
| Profit (loss) for the period | 9904 | €3,283 | -€7,816 | -€11,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,283 | -€7,816 | -€11,099 |
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 14 October 2026 via checked.be.