OpticLibre Group: 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.
What changed
OpticLibre Group
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.5m
2024 · €1.1m+€361,842
Equity
€3.0m
2024 · €2.5m+€491,751
Cash
€1.9m
2024 · €1.4m+€577,757
Balance sheet total
€9.7m
2024 · €7.5m+€2.2m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+26.3%), from €6.1m to €7.7m
of which Trade receivables: +€1.0m
- Cash +€577,757
up €577,757 (+42.4%), from €1.4m to €1.9m
mainly Net result for the year (+€1.5m) and Trade debts (+€1.4m)
Equity and liabilities
- Trade debts +€1.4m
up €1.4m (+35.4%), from €3.9m to €5.3m
- Profit (loss) carried forward +€247,571
up €247,571 (+24.8%), from €999,740 to €1.2m
- Reserves +€244,180
up €244,180 (+100.7%), from €242,421 to €486,601
of which Tax-exempt reserves: +€244,180
- Other debts +€243,000
up €243,000 (+30.4%), from €800,000 to €1.0m
Income statement
- Turnover +€9.0m
up €9.0m (+20.4%), from €44.4m to €53.4m
- Goods and materials +€8.5m
up €8.5m (+20.4%), from €42.0m to €50.5m
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.
Result 2024
€1.1m
Turnover
+€9.0m
Other operating income
+€158,131
Goods and materials
-€8.5m
Services and other goods
-€50,404
Staff costs
-€40,377
Depreciation
-€1,672
Write-downs
+€19,664
Other operating charges
-€63,628
Other operating items
-€816
Financial income
+€50,337
Financial charges
-€78,118
Taxes
-€128,561
Result 2025
€1.5m
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.
From operations
+€1.6m
Investment
-€4,930
Financing
-€985,000
Cash 2024
€1.4m
From operations (derived)
+€1.6m
Net result for the year
+€1.5m
Depreciation
+€3,655
Receivables within one year
-€1.6m
Deferred charges and accrued income
-€10,127
Trade debts
+€1.4m
Tax, wage and social debts
+€67,753
Other debts
+€243,000
Accrued charges and deferred income
-€320
Investment (derived)
-€4,930
Investment in fixed assets (net)
-€4,930
Financing
-€985,000
Contributions, distributions and other
-€985,000
Cash 2025
€1.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,475,461 | €9,668,167 | +€2.2m | +29.3% |
| Fixed assets | 21/28 | €6,077 | €7,352 | +€1,275 | +21.0% |
| Intangible fixed assets | 21 | €2,623 | €3,488 | +€864 | +32.9% |
| Tangible fixed assets | 22/27 | €2,851 | €3,261 | +€410 | +14.4% |
| Furniture and vehicles | 24 | €2,851 | €3,261 | +€410 | +14.4% |
| Financial fixed assets | 28 | €603 | €603 | = | 0.0% |
| Other financial fixed assets | 284/8 | €603 | €603 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €603 | €603 | = | 0.0% |
| Current assets | 29/58 | €7,469,384 | €9,660,815 | +€2.2m | +29.3% |
| Amounts receivable within one year | 40/41 | €6,102,015 | €7,705,562 | +€1.6m | +26.3% |
| Trade receivables | 40 | €3,941,379 | €4,975,832 | +€1.0m | +26.2% |
| Other amounts receivable | 41 | €2,160,636 | €2,729,729 | +€569,093 | +26.3% |
| Cash at bank and in hand | 54/58 | €1,363,231 | €1,940,989 | +€577,757 | +42.4% |
| Deferred charges and accrued income | 490/1 | €4,137 | €14,265 | +€10,127 | +244.8% |
| Total equity and liabilities | 10/49 | €7,475,461 | €9,668,167 | +€2.2m | +29.3% |
| Equity | 10/15 | €2,472,039 | €2,963,790 | +€491,751 | +19.9% |
| Contributions | 10/11 | €1,229,878 | €1,229,878 | = | 0.0% |
| Capital | 10 | €1,229,540 | €1,229,540 | = | 0.0% |
| Issued capital | 100 | €1,229,540 | €1,229,540 | = | 0.0% |
| Outside capital | 11 | €338 | €338 | = | 0.0% |
| Share premium | 1100/10 | €338 | €338 | = | 0.0% |
| Reserves | 13 | €242,421 | €486,601 | +€244,180 | +100.7% |
| Non-distributable reserves | 130/1 | €122,954 | €122,954 | = | 0.0% |
| Legal reserve | 130 | €122,954 | €122,954 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,670 | €357,850 | +€244,180 | +214.8% |
| Distributable reserves | 133 | €5,797 | €5,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | €999,740 | €1,247,311 | +€247,571 | +24.8% |
| Amounts payable | 17/49 | €5,003,421 | €6,704,377 | +€1.7m | +34.0% |
| Amounts payable after more than one year | 17 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 178/9 | €2,250 | €2,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,000,851 | €6,702,127 | +€1.7m | +34.0% |
| Trade debts | 44 | €3,928,829 | €5,319,351 | +€1.4m | +35.4% |
| Suppliers | 440/4 | €3,928,829 | €5,319,351 | +€1.4m | +35.4% |
| Taxes, remuneration and social security | 45 | €272,023 | €339,776 | +€67,753 | +24.9% |
| Taxes | 450/3 | €215,812 | €282,862 | +€67,049 | +31.1% |
| Remuneration and social security | 454/9 | €56,210 | €56,914 | +€704 | +1.3% |
| Other amounts payable | 47/48 | €800,000 | €1,043,000 | +€243,000 | +30.4% |
| Accrued charges and deferred income | 492/3 | €320 | - | -€320 | |
| Operating income | 70/76A | €45,018,155 | €54,219,038 | +€9.2m | +20.4% |
| Turnover | 70 | €44,380,458 | €53,423,694 | +€9.0m | +20.4% |
| Other operating income | 74 | €636,773 | €794,904 | +€158,131 | +24.8% |
| Non-recurring operating income | 76A | €924 | €440 | -€484 | -52.4% |
| Operating charges | 60/66A | €43,634,482 | €52,317,181 | +€8.7m | +19.9% |
| Goods for resale, raw materials and consumables | 60 | €41,975,730 | €50,521,680 | +€8.5m | +20.4% |
| Purchases | 600/8 | €41,975,730 | €50,521,680 | +€8.5m | +20.4% |
| Services and other goods | 61 | €980,180 | €1,030,584 | +€50,404 | +5.1% |
| Remuneration, social security and pensions | 62 | €303,971 | €344,348 | +€40,377 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,983 | €3,655 | +€1,672 | +84.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,515 | -€16,149 | -€19,664 | |
| Other operating charges | 640/8 | €366,720 | €430,348 | +€63,628 | +17.4% |
| Non-recurring operating charges | 66A | €2,383 | €2,716 | +€332 | +13.9% |
| Operating profit (loss) | 9901 | €1,383,673 | €1,901,857 | +€518,184 | +37.4% |
| Financial income | 75/76B | €739,049 | €789,387 | +€50,337 | +6.8% |
| Recurring financial income | 75 | €739,049 | €789,387 | +€50,337 | +6.8% |
| Other financial income | 752/9 | €739,049 | €789,387 | +€50,337 | +6.8% |
| Financial charges | 65/66B | €630,884 | €709,001 | +€78,118 | +12.4% |
| Recurring financial charges | 65 | €630,884 | €709,001 | +€78,118 | +12.4% |
| Other financial charges | 652/9 | €630,884 | €709,001 | +€78,118 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €1,491,839 | €1,982,243 | +€490,404 | +32.9% |
| Income taxes | 67/77 | €376,930 | €505,492 | +€128,561 | +34.1% |
| Taxes | 670/3 | €376,930 | €505,492 | +€128,561 | +34.1% |
| Profit (loss) for the period | 9904 | €1,114,909 | €1,476,751 | +€361,842 | +32.5% |
| Transfer to tax-exempt reserves | 689 | €113,670 | €244,180 | +€130,510 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,001,239 | €1,232,571 | +€231,332 | +23.1% |
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 7 October 2026 via checked.be.