OPTIDIS: 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.
OPTIDIS
Largest movements
- Cash +€21,540
up €21,540 (+24.0%), from €89,768 to €111,307
mainly Net result for the year (+€39,923) and Depreciation (+€9,346)
- Tangible fixed assets -€8,851
down €8,851 (-37.0%), from €23,938 to €15,087
of which Plant, machinery and equipment: -€5,608
- Stocks and contracts +€6,592
up €6,592 (+17.5%), from €37,658 to €44,249
- Receivables within one year -€4,816
down €4,816 (-43.4%), from €11,105 to €6,289
of which Other amounts receivable: -€7,270
- Reserves +€39,923
up €39,923 (+42.8%), from €93,212 to €133,134
of which Distributable reserves: +€39,923
- Current portion of long-term debt -€12,295
down €12,295 (-100.0%), from €12,295 to €0
- Other debts -€10,244
down €10,244 (-19.3%), from €53,165 to €42,921
- Gross operating margin +€12,790
up €12,790 (+21.3%), from €60,015 to €72,805
- Taxes +€12,350
up €12,350 (+144.0%), from €8,576 to €20,926
- Staff costs -€9,266
down €9,266 (-100.0%), from €9,266 to €0
- Depreciation -€1,388
down €1,388 (-12.9%), from €10,734 to €9,346
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 | €194,355 | €210,281 | +€15,926 | +8.2% |
| Fixed assets | 21/28 | €26,638 | €17,787 | -€8,851 | -33.2% |
| Tangible fixed assets | 22/27 | €23,938 | €15,087 | -€8,851 | -37.0% |
| Plant, machinery and equipment | 23 | €6,717 | €1,109 | -€5,608 | -83.5% |
| Furniture and vehicles | 24 | €3,813 | €3,071 | -€742 | -19.5% |
| Other tangible fixed assets | 26 | €13,408 | €10,907 | -€2,502 | -18.7% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €167,717 | €192,494 | +€24,778 | +14.8% |
| Amounts receivable after more than one year | 29 | €24,000 | €24,000 | = | 0.0% |
| Other amounts receivable | 291 | €24,000 | €24,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €37,658 | €44,249 | +€6,592 | +17.5% |
| Stocks | 30/36 | €37,658 | €44,249 | +€6,592 | +17.5% |
| Amounts receivable within one year | 40/41 | €11,105 | €6,289 | -€4,816 | -43.4% |
| Trade receivables | 40 | €3,835 | €6,289 | +€2,454 | +64.0% |
| Other amounts receivable | 41 | €7,270 | €0 | -€7,270 | -100.0% |
| Cash at bank and in hand | 54/58 | €89,768 | €111,307 | +€21,540 | +24.0% |
| Deferred charges and accrued income | 490/1 | €5,186 | €6,649 | +€1,462 | +28.2% |
| Total equity and liabilities | 10/49 | €194,355 | €210,281 | +€15,926 | +8.2% |
| Equity | 10/15 | €111,804 | €151,726 | +€39,923 | +35.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €93,212 | €133,134 | +€39,923 | +42.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €93,212 | €133,134 | +€39,923 | +42.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,551 | €58,555 | -€23,996 | -29.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,798 | €56,852 | -€23,945 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €12,295 | €0 | -€12,295 | -100.0% |
| Financial debts | 43 | €5,111 | €3,253 | -€1,859 | -36.4% |
| Credit institutions | 430/8 | €5,111 | €3,253 | -€1,859 | -36.4% |
| Trade debts | 44 | €4,400 | €3,716 | -€684 | -15.5% |
| Suppliers | 440/4 | €4,400 | €3,716 | -€684 | -15.5% |
| Taxes, remuneration and social security | 45 | €5,826 | €6,963 | +€1,137 | +19.5% |
| Taxes | 450/3 | €4,541 | €5,678 | +€1,137 | +25.0% |
| Remuneration and social security | 454/9 | €1,285 | €1,285 | = | 0.0% |
| Other amounts payable | 47/48 | €53,165 | €42,921 | -€10,244 | -19.3% |
| Accrued charges and deferred income | 492/3 | €1,753 | €1,702 | -€51 | -2.9% |
| Remuneration, social security and pensions | 62 | €9,266 | €0 | -€9,266 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,734 | €9,346 | -€1,388 | -12.9% |
| Other operating charges | 640/8 | €1,913 | €2,027 | +€114 | +6.0% |
| Gross operating margin | 9900 | €60,015 | €72,805 | +€12,790 | +21.3% |
| Operating profit (loss) | 9901 | €38,101 | €61,431 | +€23,330 | +61.2% |
| Financial income | 75/76B | €342 | €380 | +€38 | +11.0% |
| Recurring financial income | 75 | €342 | €380 | +€38 | +11.0% |
| Financial charges | 65/66B | €1,401 | €963 | -€439 | -31.3% |
| Recurring financial charges | 65 | €1,401 | €963 | -€439 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €37,042 | €60,848 | +€23,807 | +64.3% |
| Income taxes | 67/77 | €8,576 | €20,926 | +€12,350 | +144.0% |
| Profit (loss) for the period | 9904 | €28,466 | €39,923 | +€11,457 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,466 | €39,923 | +€11,457 | +40.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.