OPTIEK EVELINE: 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.
OPTIEK EVELINE
Largest movements
- Cash +€31,393
up €31,393 (+61.7%), from €50,857 to €82,250
mainly Depreciation (+€13,812) and Stocks and contracts (+€12,640)
- Stocks and contracts -€12,640
down €12,640 (-19.7%), from €64,245 to €51,605
- Tangible fixed assets -€7,800
down €7,800 (-10.4%), from €74,690 to €66,890
of which Plant, machinery and equipment: -€7,800
- Profit (loss) carried forward +€11,141
up €11,141 (+10.4%), from €107,584 to €118,725
- Trade debts +€10,963
up €10,963 (+94.0%), from €11,658 to €22,621
- Debts after one year -€10,333
down €10,333 (-49.4%), from €20,925 to €10,592
- Current portion of long-term debt -€5,608
down €5,608 (-35.2%), from €15,942 to €10,333
- Tax, wage and social debts +€3,186
up €3,186 (+29.1%), from €10,942 to €14,128
of which Remuneration and social security: +€1,851
- Gross operating margin -€8,111
down €8,111 (-16.3%), from €49,780 to €41,670
- Staff costs +€4,568
up €4,568 (+185%), from €2,469 to €7,037
- Write-downs -€2,365
down €2,365 (-85.9%), from €2,754 to €389
- Taxes -€1,926
down €1,926 (-34.4%), from €5,596 to €3,670
- Financial charges +€1,419
up €1,419 (+26.8%), from €5,291 to €6,710
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 | €201,717 | €212,786 | +€11,069 | +5.5% |
| Fixed assets | 21/28 | €75,588 | €66,890 | -€8,697 | -11.5% |
| Intangible fixed assets | 21 | €898 | €0 | -€898 | -100% |
| Tangible fixed assets | 22/27 | €74,690 | €66,890 | -€7,800 | -10.4% |
| Plant, machinery and equipment | 23 | €74,690 | €66,890 | -€7,800 | -10.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €126,129 | €145,896 | +€19,766 | +15.7% |
| Stocks and contracts in progress | 3 | €64,245 | €51,605 | -€12,640 | -19.7% |
| Stocks | 30/36 | €64,245 | €51,605 | -€12,640 | -19.7% |
| Amounts receivable within one year | 40/41 | €10,356 | €10,571 | +€216 | +2.1% |
| Trade receivables | 40 | €5,582 | €4,182 | -€1,400 | -25.1% |
| Other amounts receivable | 41 | €4,774 | €6,389 | +€1,616 | +33.8% |
| Cash at bank and in hand | 54/58 | €50,857 | €82,250 | +€31,393 | +61.7% |
| Deferred charges and accrued income | 490/1 | €671 | €1,470 | +€798 | +119% |
| Total equity and liabilities | 10/49 | €201,717 | €212,786 | +€11,069 | +5.5% |
| Equity | 10/15 | €109,584 | €120,725 | +€11,141 | +10.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,584 | €118,725 | +€11,141 | +10.4% |
| Amounts payable | 17/49 | €92,133 | €92,061 | -€72 | -0.1% |
| Amounts payable after more than one year | 17 | €20,925 | €10,592 | -€10,333 | -49.4% |
| Financial debts | 170/4 | €20,925 | €10,592 | -€10,333 | -49.4% |
| Amounts payable within one year | 42/48 | €68,874 | €79,029 | +€10,155 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €15,942 | €10,333 | -€5,608 | -35.2% |
| Financial debts | 43 | €3,394 | €3,382 | -€12 | -0.4% |
| Credit institutions | 430/8 | €3,394 | €3,382 | -€12 | -0.4% |
| Trade debts | 44 | €11,658 | €22,621 | +€10,963 | +94.0% |
| Suppliers | 440/4 | €11,658 | €22,621 | +€10,963 | +94.0% |
| Taxes, remuneration and social security | 45 | €10,942 | €14,128 | +€3,186 | +29.1% |
| Taxes | 450/3 | €8,329 | €9,664 | +€1,335 | +16.0% |
| Remuneration and social security | 454/9 | €2,613 | €4,465 | +€1,851 | +70.8% |
| Other amounts payable | 47/48 | €26,937 | €28,564 | +€1,626 | +6.0% |
| Accrued charges and deferred income | 492/3 | €2,334 | €2,439 | +€106 | +4.5% |
| Non-recurring operating income | 76A | €5,399 | - | -€5,399 | |
| Remuneration, social security and pensions | 62 | €2,469 | €7,037 | +€4,568 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,196 | €13,812 | -€384 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,754 | €389 | -€2,365 | -85.9% |
| Other operating charges | 640/8 | €791 | €295 | -€496 | -62.7% |
| Gross operating margin | 9900 | €49,780 | €41,670 | -€8,111 | -16.3% |
| Operating profit (loss) | 9901 | €29,571 | €20,136 | -€9,434 | -31.9% |
| Financial income | 75/76B | €2,449 | €1,384 | -€1,065 | -43.5% |
| Recurring financial income | 75 | €2,449 | €1,384 | -€1,065 | -43.5% |
| Financial charges | 65/66B | €5,291 | €6,710 | +€1,419 | +26.8% |
| Recurring financial charges | 65 | €5,291 | €6,710 | +€1,419 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €26,729 | €14,811 | -€11,918 | -44.6% |
| Income taxes | 67/77 | €5,596 | €3,670 | -€1,926 | -34.4% |
| Profit (loss) for the period | 9904 | €21,133 | €11,141 | -€9,992 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,133 | €11,141 | -€9,992 | -47.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.