OPTICARI: what changed
OPTICARI
Largest movements
- Cash +€6,011
new in 2025: €6,011
mainly Trade debts (+€10,515) and Tax, wage and social debts (+€7,670)
- Stocks and contracts +€3,998
up €3,998 (+9.0%), from €44,652 to €48,650
- Tangible fixed assets -€3,473
down €3,473 (-6.4%), from €54,542 to €51,069
of which Land and buildings: -€3,176
- Receivables within one year -€2,355
down €2,355 (-72.7%), from €3,240 to €885
of which Other amounts receivable: -€1,688
- Current investments +€1,919
up €1,919 (+2,375%), from €81 to €2,000
- Reserves -€15,780
down €15,780 (-36.0%), from €43,783 to €28,003
- Trade debts +€10,515
up €10,515 (+42.8%), from €24,541 to €35,056
- Tax, wage and social debts +€7,670
up €7,670 (+205%), from €3,739 to €11,410
of which Remuneration and social security: +€4,716
- Other debts +€3,730
up €3,730 (+196%), from €1,900 to €5,630
- Gross operating margin +€6,339
up €6,339, from -€719 to €5,620
- Financial charges +€2,765
up €2,765 (+551%), from €502 to €3,266
- Staff costs +€161
up €161 (+17.0%), from €948 to €1,109
- Other operating charges -€152
down €152 (-6.0%), from €2,529 to €2,377
- Depreciation -€131
down €131 (-3.4%), from €3,865 to €3,734
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,782 | €109,882 | +€6,101 | +5.9% |
| Fixed assets | 21/28 | €54,542 | €51,069 | -€3,473 | -6.4% |
| Tangible fixed assets | 22/27 | €54,542 | €51,069 | -€3,473 | -6.4% |
| Land and buildings | 22 | €53,607 | €50,431 | -€3,176 | -5.9% |
| Plant, machinery and equipment | 23 | €935 | €638 | -€297 | -31.8% |
| Current assets | 29/58 | €49,240 | €58,813 | +€9,574 | +19.4% |
| Stocks and contracts in progress | 3 | €44,652 | €48,650 | +€3,998 | +9.0% |
| Stocks | 30/36 | €44,652 | €48,650 | +€3,998 | +9.0% |
| Amounts receivable within one year | 40/41 | €3,240 | €885 | -€2,355 | -72.7% |
| Trade receivables | 40 | €1,552 | €885 | -€667 | -43.0% |
| Other amounts receivable | 41 | €1,688 | - | -€1,688 | |
| Current investments | 50/53 | €81 | €2,000 | +€1,919 | +2,375% |
| Cash at bank and in hand | 54/58 | - | €6,011 | +€6,011 | |
| Deferred charges and accrued income | 490/1 | €1,267 | €1,267 | = | 0.0% |
| Total equity and liabilities | 10/49 | €103,782 | €109,882 | +€6,101 | +5.9% |
| Equity | 10/15 | €62,783 | €47,003 | -€15,780 | -25.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €43,783 | €28,003 | -€15,780 | -36.0% |
| Distributable reserves | 133 | €43,783 | €28,003 | -€15,780 | -36.0% |
| Amounts payable | 17/49 | €40,999 | €62,879 | +€21,880 | +53.4% |
| Amounts payable within one year | 42/48 | €40,999 | €62,879 | +€21,880 | +53.4% |
| Financial debts | 43 | €10,818 | €10,783 | -€35 | -0.3% |
| Credit institutions | 430/8 | €10,818 | €10,783 | -€35 | -0.3% |
| Trade debts | 44 | €24,541 | €35,056 | +€10,515 | +42.8% |
| Suppliers | 440/4 | €24,541 | €35,056 | +€10,515 | +42.8% |
| Taxes, remuneration and social security | 45 | €3,739 | €11,410 | +€7,670 | +205% |
| Taxes | 450/3 | €1,452 | €4,407 | +€2,954 | +203% |
| Remuneration and social security | 454/9 | €2,287 | €7,003 | +€4,716 | +206% |
| Other amounts payable | 47/48 | €1,900 | €5,630 | +€3,730 | +196% |
| Remuneration, social security and pensions | 62 | €948 | €1,109 | +€161 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,865 | €3,734 | -€131 | -3.4% |
| Other operating charges | 640/8 | €2,529 | €2,377 | -€152 | -6.0% |
| Gross operating margin | 9900 | -€719 | €5,620 | +€6,339 | |
| Operating profit (loss) | 9901 | -€8,060 | -€1,600 | +€6,460 | +80.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €502 | €3,266 | +€2,765 | +551% |
| Recurring financial charges | 65 | €502 | €3,266 | +€2,765 | +551% |
| Profit (loss) for the period before taxes | 9903 | -€8,562 | -€4,859 | +€3,703 | +43.2% |
| Income taxes | 67/77 | - | €116 | +€116 | |
| Profit (loss) for the period | 9904 | -€8,562 | -€4,976 | +€3,586 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,562 | -€4,976 | +€3,586 | +41.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.