OPTICOOP: 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.
OPTICOOP
Largest movements
- Receivables within one year +€68,284
up €68,284 (+14.0%), from €486,060 to €554,344
of which Trade receivables: +€67,049
- Deferred charges and accrued income -€25,012
down €25,012 (-76.2%), from €32,808 to €7,796
- Tangible fixed assets -€13,797
down €13,797 (-27.6%), from €49,973 to €36,176
of which Furniture and vehicles: -€11,163
- Trade debts +€35,027
up €35,027 (+8.2%), from €427,818 to €462,845
- Reserves -€22,050
down €22,050 (-4.3%), from €513,674 to €491,624
- Gross operating margin +€13,835
up €13,835 (+40.3%), from €34,365 to €48,200
- Depreciation -€4,425
down €4,425 (-21.8%), from €20,318 to €15,893
- Taxes +€4,057
up €4,057 (+57.6%), from €7,043 to €11,100
- Staff costs +€3,810
up €3,810 (+4.1%), from €92,883 to €96,693
- Financial charges -€3,581
down €3,581 (-51.1%), from €7,012 to €3,430
of which Non-recurring financial charges: -€3,718
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 | €1,007,586 | €1,031,462 | +€23,877 | +2.4% |
| Fixed assets | 21/28 | €59,694 | €45,476 | -€14,218 | -23.8% |
| Intangible fixed assets | 21 | €421 | €0 | -€421 | -100.0% |
| Tangible fixed assets | 22/27 | €49,973 | €36,176 | -€13,797 | -27.6% |
| Furniture and vehicles | 24 | €42,847 | €31,684 | -€11,163 | -26.1% |
| Other tangible fixed assets | 26 | €7,125 | €4,492 | -€2,634 | -37.0% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €947,892 | €985,986 | +€38,094 | +4.0% |
| Amounts receivable within one year | 40/41 | €486,060 | €554,344 | +€68,284 | +14.0% |
| Trade receivables | 40 | €480,404 | €547,454 | +€67,049 | +14.0% |
| Other amounts receivable | 41 | €5,656 | €6,890 | +€1,234 | +21.8% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €179,024 | €173,846 | -€5,178 | -2.9% |
| Deferred charges and accrued income | 490/1 | €32,808 | €7,796 | -€25,012 | -76.2% |
| Total equity and liabilities | 10/49 | €1,007,586 | €1,031,462 | +€23,877 | +2.4% |
| Equity | 10/15 | €528,920 | €505,382 | -€23,537 | -4.5% |
| Contributions | 10/11 | €15,245 | €13,758 | -€1,487 | -9.8% |
| Reserves | 13 | €513,674 | €491,624 | -€22,050 | -4.3% |
| Distributable reserves | 133 | €513,674 | €491,624 | -€22,050 | -4.3% |
| Amounts payable | 17/49 | €478,666 | €526,080 | +€47,414 | +9.9% |
| Amounts payable within one year | 42/48 | €461,397 | €506,613 | +€45,216 | +9.8% |
| Trade debts | 44 | €427,818 | €462,845 | +€35,027 | +8.2% |
| Suppliers | 440/4 | €427,818 | €462,845 | +€35,027 | +8.2% |
| Taxes, remuneration and social security | 45 | €33,579 | €43,768 | +€10,188 | +30.3% |
| Taxes | 450/3 | €17,860 | €26,270 | +€8,410 | +47.1% |
| Remuneration and social security | 454/9 | €15,719 | €17,497 | +€1,779 | +11.3% |
| Accrued charges and deferred income | 492/3 | €17,269 | €19,467 | +€2,198 | +12.7% |
| Remuneration, social security and pensions | 62 | €92,883 | €96,693 | +€3,810 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,318 | €15,893 | -€4,425 | -21.8% |
| Other operating charges | 640/8 | €1,433 | €1,318 | -€115 | -8.1% |
| Gross operating margin | 9900 | €34,365 | €48,200 | +€13,835 | +40.3% |
| Operating profit (loss) | 9901 | -€80,270 | -€65,704 | +€14,566 | +18.1% |
| Financial income | 75/76B | €110,926 | €108,300 | -€2,626 | -2.4% |
| Recurring financial income | 75 | €110,926 | €108,300 | -€2,626 | -2.4% |
| Financial charges | 65/66B | €7,012 | €3,430 | -€3,581 | -51.1% |
| Recurring financial charges | 65 | €3,294 | €3,430 | +€136 | +4.1% |
| Non-recurring financial charges | 66B | €3,718 | - | -€3,718 | |
| Profit (loss) for the period before taxes | 9903 | €23,644 | €39,165 | +€15,521 | +65.6% |
| Income taxes | 67/77 | €7,043 | €11,100 | +€4,057 | +57.6% |
| Profit (loss) for the period | 9904 | €16,601 | €28,065 | +€11,464 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,601 | €28,065 | +€11,464 | +69.1% |
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 5 October 2026 via checked.be.