OPTICOMPTA: 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.
OPTICOMPTA
Largest movements
- Receivables after one year +€88,283
new in 2025: €88,283
- Cash +€23,033
up €23,033 (+127%), from €18,065 to €41,098
mainly Trade debts (+€82,405) and Tax, wage and social debts (+€17,223)
- Receivables within one year -€9,973
down €9,973 (-4.4%), from €227,570 to €217,597
of which Trade receivables: -€26,789
- Deferred charges and accrued income -€5,026
down €5,026 (-56.1%), from €8,958 to €3,932
- Trade debts +€82,405
up €82,405 (+38.7%), from €212,813 to €295,218
- Tax, wage and social debts +€17,223
up €17,223 (+66.6%), from €25,877 to €43,100
of which Remuneration and social security: +€15,824
- Staff costs +€90,659
up €90,659 (+43.6%), from €207,840 to €298,499
- Gross operating margin +€81,888
up €81,888 (+37.1%), from €220,537 to €302,424
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 | €254,960 | €351,064 | +€96,104 | +37.7% |
| Fixed assets | 21/28 | €367 | €153 | -€214 | -58.4% |
| Tangible fixed assets | 22/27 | €367 | €153 | -€214 | -58.4% |
| Furniture and vehicles | 24 | €367 | €153 | -€214 | -58.4% |
| Current assets | 29/58 | €254,594 | €350,911 | +€96,318 | +37.8% |
| Amounts receivable after more than one year | 29 | - | €88,283 | +€88,283 | |
| Other amounts receivable | 291 | - | €88,283 | +€88,283 | |
| Amounts receivable within one year | 40/41 | €227,570 | €217,597 | -€9,973 | -4.4% |
| Trade receivables | 40 | €227,570 | €200,780 | -€26,789 | -11.8% |
| Other amounts receivable | 41 | - | €16,817 | +€16,817 | |
| Cash at bank and in hand | 54/58 | €18,065 | €41,098 | +€23,033 | +127% |
| Deferred charges and accrued income | 490/1 | €8,958 | €3,932 | -€5,026 | -56.1% |
| Total equity and liabilities | 10/49 | €254,960 | €351,064 | +€96,104 | +37.7% |
| Equity | 10/15 | €15,563 | €12,415 | -€3,149 | -20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,163 | €15 | -€3,149 | -99.5% |
| Distributable reserves | 133 | €3,163 | €15 | -€3,149 | -99.5% |
| Amounts payable | 17/49 | €239,397 | €338,649 | +€99,252 | +41.5% |
| Amounts payable within one year | 42/48 | €239,397 | €338,649 | +€99,252 | +41.5% |
| Trade debts | 44 | €212,813 | €295,218 | +€82,405 | +38.7% |
| Suppliers | 440/4 | €212,813 | €295,218 | +€82,405 | +38.7% |
| Taxes, remuneration and social security | 45 | €25,877 | €43,100 | +€17,223 | +66.6% |
| Taxes | 450/3 | €532 | €1,931 | +€1,399 | +263% |
| Remuneration and social security | 454/9 | €25,345 | €41,169 | +€15,824 | +62.4% |
| Other amounts payable | 47/48 | €707 | €331 | -€376 | -53.2% |
| Remuneration, social security and pensions | 62 | €207,840 | €298,499 | +€90,659 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €214 | -€2,786 | -92.9% |
| Other operating charges | 640/8 | €3,202 | €1,735 | -€1,467 | -45.8% |
| Gross operating margin | 9900 | €220,537 | €302,424 | +€81,888 | +37.1% |
| Operating profit (loss) | 9901 | €6,494 | €1,976 | -€4,518 | -69.6% |
| Financial income | 75/76B | - | €488 | +€488 | |
| Recurring financial income | 75 | - | €488 | +€488 | |
| Financial charges | 65/66B | €198 | €422 | +€224 | +113% |
| Recurring financial charges | 65 | €198 | €422 | +€224 | +113% |
| Profit (loss) for the period before taxes | 9903 | €6,296 | €2,043 | -€4,254 | -67.6% |
| Income taxes | 67/77 | €6,055 | €5,191 | -€864 | -14.3% |
| Profit (loss) for the period | 9904 | €241 | -€3,149 | -€3,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €241 | -€3,149 | -€3,389 |
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 18 October 2026 via checked.be.