OPTICONCEPT: 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.
OPTICONCEPT
Largest movements
- Cash +€11,105
up €11,105 (+12.7%), from €87,632 to €98,737
mainly Net result for the year (+€47,603) and Depreciation (+€10,220)
- Receivables within one year +€9,197
up €9,197 (+64.3%), from €14,295 to €23,492
of which Other amounts receivable: +€11,664
- Tangible fixed assets +€8,036
up €8,036 (+22.4%), from €35,913 to €43,949
- Reserves +€47,603
up €47,603 (+51.3%), from €92,761 to €140,364
- Tax, wage and social debts -€10,079
down €10,079 (-50.0%), from €20,174 to €10,095
- Other debts -€7,490
down €7,490 (-40.0%), from €18,721 to €11,231
- Gross operating margin -€59,285
down €59,285 (-43.6%), from €136,070 to €76,786
- Taxes -€18,841
down €18,841 (-51.0%), from €36,937 to €18,096
- Depreciation +€5,494
up €5,494 (+116%), from €4,725 to €10,220
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 | €137,840 | €167,287 | +€29,447 | +21.4% |
| Fixed assets | 21/28 | €35,913 | €43,949 | +€8,036 | +22.4% |
| Tangible fixed assets | 22/27 | €35,913 | €43,949 | +€8,036 | +22.4% |
| Furniture and vehicles | 24 | €35,913 | €43,949 | +€8,036 | +22.4% |
| Current assets | 29/58 | €101,927 | €123,339 | +€21,411 | +21.0% |
| Amounts receivable within one year | 40/41 | €14,295 | €23,492 | +€9,197 | +64.3% |
| Trade receivables | 40 | €14,295 | €11,828 | -€2,467 | -17.3% |
| Other amounts receivable | 41 | - | €11,664 | +€11,664 | |
| Cash at bank and in hand | 54/58 | €87,632 | €98,737 | +€11,105 | +12.7% |
| Deferred charges and accrued income | 490/1 | - | €1,109 | +€1,109 | |
| Total equity and liabilities | 10/49 | €137,840 | €167,287 | +€29,447 | +21.4% |
| Equity | 10/15 | €97,761 | €145,364 | +€47,603 | +48.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,761 | €140,364 | +€47,603 | +51.3% |
| Distributable reserves | 133 | €92,761 | €140,364 | +€47,603 | +51.3% |
| Amounts payable | 17/49 | €40,080 | €21,924 | -€18,156 | -45.3% |
| Amounts payable within one year | 42/48 | €39,344 | €21,924 | -€17,421 | -44.3% |
| Trade debts | 44 | €449 | €597 | +€148 | +33.0% |
| Suppliers | 440/4 | €449 | €597 | +€148 | +33.0% |
| Taxes, remuneration and social security | 45 | €20,174 | €10,095 | -€10,079 | -50.0% |
| Taxes | 450/3 | €20,174 | €10,095 | -€10,079 | -50.0% |
| Other amounts payable | 47/48 | €18,721 | €11,231 | -€7,490 | -40.0% |
| Accrued charges and deferred income | 492/3 | €735 | €0 | -€735 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,725 | €10,220 | +€5,494 | +116% |
| Other operating charges | 640/8 | €1,599 | €806 | -€793 | -49.6% |
| Gross operating margin | 9900 | €136,070 | €76,786 | -€59,285 | -43.6% |
| Operating profit (loss) | 9901 | €129,745 | €65,760 | -€63,986 | -49.3% |
| Financial charges | 65/66B | €48 | €61 | +€13 | +26.3% |
| Recurring financial charges | 65 | €48 | €61 | +€13 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €129,697 | €65,699 | -€63,998 | -49.3% |
| Income taxes | 67/77 | €36,937 | €18,096 | -€18,841 | -51.0% |
| Profit (loss) for the period | 9904 | €92,761 | €47,603 | -€45,158 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,761 | €47,603 | -€45,158 | -48.7% |
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 20 October 2026 via checked.be.