OPTICAL SERVICES: 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 SERVICES
Largest movements
- Cash +€53,144
up €53,144 (+98.4%), from €53,984 to €107,128
mainly Net result for the year (+€51,403) and Receivables within one year (+€19,227)
- Receivables within one year -€19,227
down €19,227 (-84.1%), from €22,857 to €3,630
of which Trade receivables: -€14,949
- Tangible fixed assets -€5,825
down €5,825 (-3.4%), from €169,012 to €163,187
of which Land and buildings: -€6,211
- Profit (loss) carried forward +€26,403
up €26,403 (+23.2%), from €113,662 to €140,065
- Debts after one year -€16,510
down €16,510 (-21.4%), from €77,092 to €60,582
- Reserves +€13,140
up €13,140 (+706%), from €1,860 to €15,000
of which Distributable reserves: +€15,000
- Other debts +€11,116
new in 2025: €11,116
- Tax, wage and social debts -€4,720
down €4,720 (-17.7%), from €26,733 to €22,013
of which Remuneration and social security: -€4,458
- Staff costs -€14,532
down €14,532 (-18.2%), from €79,982 to €65,450
- Gross operating margin +€12,487
up €12,487 (+9.3%), from €134,489 to €146,976
- Depreciation -€3,165
down €3,165 (-24.1%), from €13,134 to €9,969
- Taxes +€3,154
up €3,154 (+42.4%), from €7,431 to €10,585
- Financial charges -€2,355
down €2,355 (-24.6%), from €9,564 to €7,209
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 | €245,853 | €273,944 | +€28,092 | +11.4% |
| Fixed assets | 21/28 | €169,012 | €163,187 | -€5,825 | -3.4% |
| Tangible fixed assets | 22/27 | €169,012 | €163,187 | -€5,825 | -3.4% |
| Land and buildings | 22 | €149,650 | €143,439 | -€6,211 | -4.2% |
| Plant, machinery and equipment | 23 | €5,139 | €4,057 | -€1,082 | -21.1% |
| Furniture and vehicles | 24 | €14,224 | €15,691 | +€1,467 | +10.3% |
| Current assets | 29/58 | €76,841 | €110,758 | +€33,917 | +44.1% |
| Amounts receivable within one year | 40/41 | €22,857 | €3,630 | -€19,227 | -84.1% |
| Trade receivables | 40 | €18,579 | €3,630 | -€14,949 | -80.5% |
| Other amounts receivable | 41 | €4,277 | €0 | -€4,277 | -100% |
| Cash at bank and in hand | 54/58 | €53,984 | €107,128 | +€53,144 | +98.4% |
| Total equity and liabilities | 10/49 | €245,853 | €273,944 | +€28,092 | +11.4% |
| Equity | 10/15 | €121,722 | €163,125 | +€41,403 | +34.0% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €15,000 | +€13,140 | +706% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €113,662 | €140,065 | +€26,403 | +23.2% |
| Amounts payable | 17/49 | €124,131 | €110,819 | -€13,311 | -10.7% |
| Amounts payable after more than one year | 17 | €77,092 | €60,582 | -€16,510 | -21.4% |
| Financial debts | 170/4 | €77,092 | €60,582 | -€16,510 | -21.4% |
| Amounts payable within one year | 42/48 | €47,039 | €50,238 | +€3,199 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €15,800 | €16,510 | +€710 | +4.5% |
| Trade debts | 44 | €4,506 | €599 | -€3,907 | -86.7% |
| Suppliers | 440/4 | €4,506 | €599 | -€3,907 | -86.7% |
| Taxes, remuneration and social security | 45 | €26,733 | €22,013 | -€4,720 | -17.7% |
| Taxes | 450/3 | €22,275 | €22,013 | -€262 | -1.2% |
| Remuneration and social security | 454/9 | €4,458 | €0 | -€4,458 | -100% |
| Other amounts payable | 47/48 | - | €11,116 | +€11,116 | |
| Remuneration, social security and pensions | 62 | €79,982 | €65,450 | -€14,532 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,134 | €9,969 | -€3,165 | -24.1% |
| Other operating charges | 640/8 | €1,872 | €2,361 | +€488 | +26.1% |
| Gross operating margin | 9900 | €134,489 | €146,976 | +€12,487 | +9.3% |
| Operating profit (loss) | 9901 | €39,501 | €69,197 | +€29,696 | +75.2% |
| Financial income | 75/76B | €413 | €0 | -€412 | -99.9% |
| Recurring financial income | 75 | €413 | €0 | -€412 | -99.9% |
| Financial charges | 65/66B | €9,564 | €7,209 | -€2,355 | -24.6% |
| Recurring financial charges | 65 | €9,564 | €7,209 | -€2,355 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €30,350 | €61,988 | +€31,638 | +104% |
| Income taxes | 67/77 | €7,431 | €10,585 | +€3,154 | +42.4% |
| Profit (loss) for the period | 9904 | €22,918 | €51,403 | +€28,485 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €22,918 | €51,403 | +€28,485 | +124% |
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 31 October 2026 via checked.be.