OptiCom International: what changed
What changed
OptiCom International
NACE 25.530, Machining of metals
filed annual accounts (NBB)
Net result for the year
€14,135
2024 · €17,542-€3,407
Equity
€926,262
2024 · €912,126+€14,135
Cash
€53,375
2024 · €99,379-€46,004
Balance sheet total
€2.2m
2024 · €2.6m-€364,139
Largest movements
Assets
- Receivables within one year -€182,774
down €182,774 (-14.2%), from €1.3m to €1.1m
of which Trade receivables: -€247,343
- Tangible fixed assets -€138,035
down €138,035 (-12.2%), from €1.1m to €995,307
of which Leasing and similar rights: -€88,467
- Cash -€46,004
down €46,004 (-46.3%), from €99,379 to €53,375
mainly Trade debts (-€180,068) and Debts after one year (-€133,262)
Equity and liabilities
- Trade debts -€180,068
down €180,068 (-33.1%), from €543,649 to €363,581
- Debts after one year -€133,262
down €133,262 (-30.9%), from €430,657 to €297,395
- Accrued charges and deferred income -€39,510
down €39,510 (-100%), from €39,510 to €0
Income statement
- Gross operating margin -€100,711
down €100,711 (-7.1%), from €1.4m to €1.3m
- Depreciation +€42,777
up €42,777 (+33.3%), from €128,531 to €171,308
- Financial charges -€27,540
down €27,540 (-41.8%), from €65,943 to €38,403
- Taxes -€22,105
down €22,105 (-68.5%), from €32,247 to €10,142
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.
Result 2024
€17,542
Gross operating margin
-€100,711
Staff costs
-€11,854
Depreciation
-€42,777
Other operating charges
+€6,291
Other operating items
+€83,627
Financial income
+€12,373
Financial charges
+€27,540
Taxes
+€22,105
Result 2025
€14,135
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€129,541
Investment
-€33,019
Financing
-€142,525
Cash 2024
€99,379
From operations (derived)
+€129,541
Net result for the year
+€14,135
Depreciation
+€171,308
Stocks and contracts
-€7,005
Receivables within one year
+€182,774
Deferred charges and accrued income
+€4,078
Trade debts
-€180,068
Tax, wage and social debts
-€15,414
Other debts
-€758
Accrued charges and deferred income
-€39,510
Investment (derived)
-€33,019
Investment in fixed assets (net)
-€33,019
Financing
-€142,525
Debts after one year
-€133,262
Current portion of long-term debt
-€4,734
Short-term financial debts
-€4,529
Cash 2025
€53,375
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,575,274 | €2,211,135 | -€364,139 | -14.1% |
| Fixed assets | 21/28 | €1,133,800 | €995,511 | -€138,288 | -12.2% |
| Intangible fixed assets | 21 | €457 | €204 | -€253 | -55.4% |
| Tangible fixed assets | 22/27 | €1,133,342 | €995,307 | -€138,035 | -12.2% |
| Land and buildings | 22 | €625,560 | €588,707 | -€36,854 | -5.9% |
| Plant, machinery and equipment | 23 | €15,708 | €11,113 | -€4,595 | -29.3% |
| Furniture and vehicles | 24 | €74,305 | €57,917 | -€16,388 | -22.1% |
| Leasing and similar rights | 25 | €381,573 | €293,105 | -€88,467 | -23.2% |
| Other tangible fixed assets | 26 | €36,196 | €44,465 | +€8,269 | +22.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,441,474 | €1,215,623 | -€225,851 | -15.7% |
| Stocks and contracts in progress | 3 | €52,795 | €59,800 | +€7,005 | +13.3% |
| Stocks | 30/36 | €52,795 | €59,800 | +€7,005 | +13.3% |
| Amounts receivable within one year | 40/41 | €1,284,918 | €1,102,144 | -€182,774 | -14.2% |
| Trade receivables | 40 | €645,708 | €398,365 | -€247,343 | -38.3% |
| Other amounts receivable | 41 | €639,210 | €703,779 | +€64,569 | +10.1% |
| Cash at bank and in hand | 54/58 | €99,379 | €53,375 | -€46,004 | -46.3% |
| Deferred charges and accrued income | 490/1 | €4,383 | €305 | -€4,078 | -93.1% |
| Total equity and liabilities | 10/49 | €2,575,274 | €2,211,135 | -€364,139 | -14.1% |
| Equity | 10/15 | €912,126 | €926,262 | +€14,135 | +1.5% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Capital | 10 | €122,000 | €122,000 | = | 0.0% |
| Issued capital | 100 | €122,000 | €122,000 | = | 0.0% |
| Revaluation surpluses | 12 | €179,355 | €179,355 | = | 0.0% |
| Reserves | 13 | €38,972 | €38,972 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,200 | €12,200 | = | 0.0% |
| Legal reserve | 130 | €12,200 | €12,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,772 | €26,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | €571,799 | €585,934 | +€14,135 | +2.5% |
| Amounts payable | 17/49 | €1,663,148 | €1,284,873 | -€378,275 | -22.7% |
| Amounts payable after more than one year | 17 | €430,657 | €297,395 | -€133,262 | -30.9% |
| Financial debts | 170/4 | €430,657 | €297,395 | -€133,262 | -30.9% |
| Amounts payable within one year | 42/48 | €1,192,981 | €987,478 | -€205,503 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €226,591 | €221,857 | -€4,734 | -2.1% |
| Financial debts | 43 | €154,529 | €150,000 | -€4,529 | -2.9% |
| Credit institutions | 430/8 | €154,529 | €150,000 | -€4,529 | -2.9% |
| Trade debts | 44 | €543,649 | €363,581 | -€180,068 | -33.1% |
| Suppliers | 440/4 | €543,649 | €363,581 | -€180,068 | -33.1% |
| Taxes, remuneration and social security | 45 | €267,454 | €252,040 | -€15,414 | -5.8% |
| Taxes | 450/3 | €124,922 | €100,960 | -€23,962 | -19.2% |
| Remuneration and social security | 454/9 | €142,532 | €151,080 | +€8,548 | +6.0% |
| Other amounts payable | 47/48 | €758 | €0 | -€758 | -100% |
| Accrued charges and deferred income | 492/3 | €39,510 | €0 | -€39,510 | -100% |
| Non-recurring operating income | 76A | €20,399 | €4,748 | -€15,651 | -76.7% |
| Remuneration, social security and pensions | 62 | €1,096,862 | €1,108,716 | +€11,854 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,531 | €171,308 | +€42,777 | +33.3% |
| Other operating charges | 640/8 | €27,964 | €21,673 | -€6,291 | -22.5% |
| Non-recurring operating charges | 66A | €87,556 | €3,930 | -€83,627 | -95.5% |
| Gross operating margin | 9900 | €1,421,472 | €1,320,761 | -€100,711 | -7.1% |
| Operating profit (loss) | 9901 | €80,559 | €15,135 | -€65,424 | -81.2% |
| Financial income | 75/76B | €35,174 | €47,546 | +€12,373 | +35.2% |
| Recurring financial income | 75 | €35,174 | €29,813 | -€5,361 | -15.2% |
| Non-recurring financial income | 76B | - | €17,733 | +€17,733 | |
| Financial charges | 65/66B | €65,943 | €38,403 | -€27,540 | -41.8% |
| Recurring financial charges | 65 | €65,943 | €38,403 | -€27,540 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €49,789 | €24,278 | -€25,511 | -51.2% |
| Income taxes | 67/77 | €32,247 | €10,142 | -€22,105 | -68.5% |
| Profit (loss) for the period | 9904 | €17,542 | €14,135 | -€3,407 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,542 | €14,135 | -€3,407 | -19.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.