OPTICAL RESEARCH EN DEVELOPMENT: 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 RESEARCH EN DEVELOPMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€814
up €814 (+1.0%), from €79,997 to €80,811
- Profit (loss) carried forward -€696
down €696 (-1.2%), from -€57,762 to -€58,458
- Gross operating margin -€696
new in 2025: -€696
- Financial charges -€166
no longer reported in 2025 (was €166)
- Other operating charges -€118
no longer reported in 2025 (was €118)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,804 | €42,804 | = | 0.0% |
| Current assets | 29/58 | €42,804 | €42,804 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,804 | €42,804 | = | 0.0% |
| Other amounts receivable | 41 | €42,804 | €42,804 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,804 | €42,804 | = | 0.0% |
| Equity | 10/15 | -€37,311 | -€38,007 | -€696 | -1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,762 | -€58,458 | -€696 | -1.2% |
| Amounts payable | 17/49 | €80,115 | €80,811 | +€696 | +0.9% |
| Amounts payable within one year | 42/48 | €80,115 | €80,811 | +€696 | +0.9% |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Other amounts payable | 47/48 | €79,997 | €80,811 | +€814 | +1.0% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | - | -€696 | -€696 | |
| Operating profit (loss) | 9901 | -€118 | -€696 | -€578 | -490% |
| Financial charges | 65/66B | €166 | - | -€166 | |
| Recurring financial charges | 65 | €166 | - | -€166 | |
| Profit (loss) for the period before taxes | 9903 | -€284 | -€696 | -€412 | -145% |
| Profit (loss) for the period | 9904 | -€284 | -€696 | -€412 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€284 | -€696 | -€412 | -145% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.