OPTICAR BELGIUM: 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.
OPTICAR BELGIUM
Largest movements
- Stocks and contracts -€119,976
down €119,976 (-22.7%), from €528,207 to €408,231
- Receivables within one year -€34,726
down €34,726 (-16.9%), from €205,396 to €170,671
of which Trade receivables: -€31,171
- Cash +€26,676
up €26,676 (+123%), from €21,675 to €48,351
mainly Stocks and contracts (+€119,976) and Net result for the year (+€58,806)
- Other debts -€161,767
down €161,767 (-65.5%), from €247,062 to €85,295
- Profit (loss) carried forward +€58,806
up €58,806 (+21.2%), from €277,143 to €335,949
- Trade debts -€21,643
down €21,643 (-19.8%), from €109,287 to €87,643
- Gross operating margin +€70,295
up €70,295 (+461%), from €15,240 to €85,534
- Taxes +€15,991
up €15,991 (+369%), from €4,339 to €20,330
- Other operating charges -€3,331
down €3,331 (-57.4%), from €5,799 to €2,468
- Depreciation +€2,966
up €2,966 (+548%), from €541 to €3,507
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 | €766,562 | €636,218 | -€130,344 | -17.0% |
| Fixed assets | 21/28 | €3,830 | €556 | -€3,274 | -85.5% |
| Tangible fixed assets | 22/27 | €3,430 | €156 | -€3,274 | -95.4% |
| Plant, machinery and equipment | 23 | €3,430 | €156 | -€3,274 | -95.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €762,732 | €635,661 | -€127,070 | -16.7% |
| Stocks and contracts in progress | 3 | €528,207 | €408,231 | -€119,976 | -22.7% |
| Stocks | 30/36 | €528,207 | €408,231 | -€119,976 | -22.7% |
| Amounts receivable within one year | 40/41 | €205,396 | €170,671 | -€34,726 | -16.9% |
| Trade receivables | 40 | €195,611 | €164,440 | -€31,171 | -15.9% |
| Other amounts receivable | 41 | €9,785 | €6,230 | -€3,555 | -36.3% |
| Current investments | 50/53 | €7,453 | €7,651 | +€198 | +2.7% |
| Cash at bank and in hand | 54/58 | €21,675 | €48,351 | +€26,676 | +123% |
| Deferred charges and accrued income | 490/1 | - | €758 | +€758 | |
| Total equity and liabilities | 10/49 | €766,562 | €636,218 | -€130,344 | -17.0% |
| Equity | 10/15 | €297,603 | €356,409 | +€58,806 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €277,143 | €335,949 | +€58,806 | +21.2% |
| Provisions and deferred taxes | 16 | €53,000 | €53,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €53,000 | €53,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €53,000 | €53,000 | = | 0.0% |
| Amounts payable | 17/49 | €415,959 | €226,809 | -€189,150 | -45.5% |
| Amounts payable within one year | 42/48 | €415,959 | €226,809 | -€189,150 | -45.5% |
| Financial debts | 43 | €7,595 | €7,410 | -€185 | -2.4% |
| Credit institutions | 430/8 | €7,595 | €7,410 | -€185 | -2.4% |
| Trade debts | 44 | €109,287 | €87,643 | -€21,643 | -19.8% |
| Suppliers | 440/4 | €109,287 | €87,643 | -€21,643 | -19.8% |
| Taxes, remuneration and social security | 45 | €52,015 | €46,461 | -€5,554 | -10.7% |
| Taxes | 450/3 | €49,435 | €41,301 | -€8,134 | -16.5% |
| Remuneration and social security | 454/9 | €2,580 | €5,160 | +€2,580 | +100% |
| Other amounts payable | 47/48 | €247,062 | €85,295 | -€161,767 | -65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €3,507 | +€2,966 | +548% |
| Other operating charges | 640/8 | €5,799 | €2,468 | -€3,331 | -57.4% |
| Gross operating margin | 9900 | €15,240 | €85,534 | +€70,295 | +461% |
| Operating profit (loss) | 9901 | €8,899 | €79,559 | +€70,660 | +794% |
| Financial income | 75/76B | €10 | €10 | +€0 | +3.6% |
| Recurring financial income | 75 | €10 | €10 | +€0 | +3.6% |
| Financial charges | 65/66B | €325 | €433 | +€108 | +33.4% |
| Recurring financial charges | 65 | €325 | €433 | +€108 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €8,584 | €79,136 | +€70,552 | +822% |
| Income taxes | 67/77 | €4,339 | €20,330 | +€15,991 | +369% |
| Profit (loss) for the period | 9904 | €4,246 | €58,806 | +€54,560 | +1,285% |
| Profit (loss) for the period to be appropriated | 9905 | €4,246 | €58,806 | +€54,560 | +1,285% |
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.