OptiChris: what changed
Two fiscal 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.
OptiChris
Largest movements
- Intangible fixed assets -€64,000
down €64,000 (-50.1%), from €127,825 to €63,825
- Cash +€44,139
up €44,139 (+18.2%), from €242,771 to €286,910
mainly Net result for the year (+€86,302) and Depreciation (+€70,894)
- Receivables within one year +€7,797
up €7,797 (+1202.1%), from €649 to €8,445
- Tangible fixed assets -€6,894
down €6,894 (-34.6%), from €19,917 to €13,023
of which Leasing and similar rights: -€4,800
- Reserves +€85,469
up €85,469 (+56.7%), from €150,624 to €236,093
- Current portion of long-term debt -€61,159
down €61,159 (-52.0%), from €117,570 to €56,412
- Debts after one year -€56,028
down €56,028 (-44.5%), from €125,930 to €69,903
of which Financial debts: -€56,412
- Trade debts +€11,317
up €11,317 (+77.9%), from €14,520 to €25,837
- Gross operating margin +€44,628
up €44,628 (+23.9%), from €187,074 to €231,703
- Taxes +€14,372
up €14,372 (+66.7%), from €21,558 to €35,930
- Staff costs -€3,655
down €3,655 (-9.9%), from €36,919 to €33,264
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.
Cash bridge derived
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 | €449,181 | €430,385 | -€18,797 | -4.2% |
| Fixed assets | 21/28 | €147,741 | €76,847 | -€70,894 | -48.0% |
| Intangible fixed assets | 21 | €127,825 | €63,825 | -€64,000 | -50.1% |
| Tangible fixed assets | 22/27 | €19,917 | €13,023 | -€6,894 | -34.6% |
| Plant, machinery and equipment | 23 | €496 | €234 | -€261 | -52.7% |
| Furniture and vehicles | 24 | €4,751 | €3,632 | -€1,119 | -23.6% |
| Leasing and similar rights | 25 | €12,060 | €7,260 | -€4,800 | -39.8% |
| Other tangible fixed assets | 26 | €2,610 | €1,897 | -€713 | -27.3% |
| Current assets | 29/58 | €301,440 | €353,537 | +€52,098 | +17.3% |
| Stocks and contracts in progress | 3 | €55,717 | €56,395 | +€678 | +1.2% |
| Stocks | 30/36 | €55,717 | €56,395 | +€678 | +1.2% |
| Amounts receivable within one year | 40/41 | €649 | €8,445 | +€7,797 | +1202.1% |
| Trade receivables | 40 | €649 | €8,445 | +€7,797 | +1202.1% |
| Cash at bank and in hand | 54/58 | €242,771 | €286,910 | +€44,139 | +18.2% |
| Deferred charges and accrued income | 490/1 | €2,304 | €1,788 | -€516 | -22.4% |
| Total equity and liabilities | 10/49 | €449,181 | €430,385 | -€18,797 | -4.2% |
| Equity | 10/15 | €155,624 | €241,093 | +€85,469 | +54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €150,624 | €236,093 | +€85,469 | +56.7% |
| Distributable reserves | 133 | €150,624 | €236,093 | +€85,469 | +56.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €293,557 | €189,292 | -€104,265 | -35.5% |
| Amounts payable after more than one year | 17 | €125,930 | €69,903 | -€56,028 | -44.5% |
| Financial debts | 170/4 | €109,577 | €53,165 | -€56,412 | -51.5% |
| Other amounts payable | 178/9 | €16,354 | €16,737 | +€384 | +2.3% |
| Amounts payable within one year | 42/48 | €167,627 | €119,389 | -€48,237 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €117,570 | €56,412 | -€61,159 | -52.0% |
| Trade debts | 44 | €14,520 | €25,837 | +€11,317 | +77.9% |
| Suppliers | 440/4 | €14,520 | €25,837 | +€11,317 | +77.9% |
| Taxes, remuneration and social security | 45 | €34,953 | €36,308 | +€1,354 | +3.9% |
| Taxes | 450/3 | €28,238 | €29,231 | +€993 | +3.5% |
| Remuneration and social security | 454/9 | €6,715 | €7,077 | +€362 | +5.4% |
| Other amounts payable | 47/48 | €583 | €833 | +€250 | +42.9% |
| Remuneration, social security and pensions | 62 | €36,919 | €33,264 | -€3,655 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,339 | €70,894 | +€555 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€469 | €884 | +€1,352 | |
| Other operating charges | 640/8 | €2,086 | €1,581 | -€504 | -24.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €187,074 | €231,703 | +€44,628 | +23.9% |
| Operating profit (loss) | 9901 | €78,199 | €125,080 | +€46,880 | +59.9% |
| Financial income | 75/76B | €695 | €251 | -€444 | -63.8% |
| Recurring financial income | 75 | €695 | €251 | -€444 | -63.8% |
| Financial charges | 65/66B | €4,188 | €3,100 | -€1,089 | -26.0% |
| Recurring financial charges | 65 | €4,188 | €3,100 | -€1,089 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €74,706 | €122,231 | +€47,525 | +63.6% |
| Income taxes | 67/77 | €21,558 | €35,930 | +€14,372 | +66.7% |
| Profit (loss) for the period | 9904 | €53,149 | €86,302 | +€33,153 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,149 | €86,302 | +€33,153 | +62.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.