OPTIEK SERRY VISION: 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 SERRY VISION
Largest movements
- Cash +€15,857
up €15,857 (+156%), from €10,158 to €26,015
mainly Net result for the year (+€14,789) and Tax, wage and social debts (+€5,377)
- Receivables within one year +€1,499
up €1,499 (+576%), from €260 to €1,759
- Tangible fixed assets -€792
down €792 (-52.4%), from €1,512 to €720
- Reserves +€14,000
up €14,000 (+2,293%), from €611 to €14,611
- Tax, wage and social debts +€5,377
up €5,377 (+89.4%), from €6,015 to €11,391
- Other debts -€2,156
down €2,156 (-54.1%), from €3,985 to €1,829
- Trade debts -€909
down €909 (-28.3%), from €3,216 to €2,307
- Profit (loss) carried forward +€789
up €789 (+65.9%), from €1,197 to €1,986
- Gross operating margin +€22,763
up €22,763, from -€218 to €22,545
- Taxes +€4,714
up €4,714 (+2,993%), from €157 to €4,871
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 | €34,989 | €52,089 | +€17,100 | +48.9% |
| Fixed assets | 21/28 | €1,512 | €720 | -€792 | -52.4% |
| Tangible fixed assets | 22/27 | €1,512 | €720 | -€792 | -52.4% |
| Plant, machinery and equipment | 23 | €1,512 | €720 | -€792 | -52.4% |
| Current assets | 29/58 | €33,477 | €51,369 | +€17,892 | +53.4% |
| Stocks and contracts in progress | 3 | €21,591 | €22,082 | +€491 | +2.3% |
| Stocks | 30/36 | €21,591 | €22,082 | +€491 | +2.3% |
| Amounts receivable within one year | 40/41 | €260 | €1,759 | +€1,499 | +576% |
| Trade receivables | 40 | €260 | €1,759 | +€1,499 | +576% |
| Cash at bank and in hand | 54/58 | €10,158 | €26,015 | +€15,857 | +156% |
| Deferred charges and accrued income | 490/1 | €1,468 | €1,513 | +€45 | +3.0% |
| Total equity and liabilities | 10/49 | €34,989 | €52,089 | +€17,100 | +48.9% |
| Equity | 10/15 | €20,408 | €35,197 | +€14,789 | +72.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €611 | €14,611 | +€14,000 | +2,293% |
| Non-distributable reserves | 130/1 | €611 | €14,611 | +€14,000 | +2,293% |
| Reserves not available under the articles | 1311 | €611 | €14,611 | +€14,000 | +2,293% |
| Profit (loss) carried forward | 14 | €1,197 | €1,986 | +€789 | +65.9% |
| Amounts payable | 17/49 | €14,582 | €16,893 | +€2,311 | +15.8% |
| Amounts payable within one year | 42/48 | €14,582 | €16,893 | +€2,311 | +15.8% |
| Trade debts | 44 | €3,216 | €2,307 | -€909 | -28.3% |
| Suppliers | 440/4 | €3,216 | €2,307 | -€909 | -28.3% |
| Advances received on contracts in progress | 46 | €1,366 | €1,366 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,015 | €11,391 | +€5,377 | +89.4% |
| Taxes | 450/3 | €6,015 | €11,391 | +€5,377 | +89.4% |
| Other amounts payable | 47/48 | €3,985 | €1,829 | -€2,156 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €792 | = | 0.0% |
| Other operating charges | 640/8 | €2,093 | €2,057 | -€37 | -1.8% |
| Gross operating margin | 9900 | -€218 | €22,545 | +€22,763 | |
| Operating profit (loss) | 9901 | -€3,103 | €19,697 | +€22,800 | |
| Financial income | 75/76B | €16 | €62 | +€46 | +280% |
| Recurring financial income | 75 | €16 | €62 | +€46 | +280% |
| Financial charges | 65/66B | €67 | €98 | +€32 | +48.0% |
| Recurring financial charges | 65 | €67 | €98 | +€32 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,153 | €19,660 | +€22,814 | |
| Income taxes | 67/77 | €157 | €4,871 | +€4,714 | +2,993% |
| Profit (loss) for the period | 9904 | -€3,311 | €14,789 | +€18,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,311 | €14,789 | +€18,100 |
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 29 October 2026 via checked.be.